Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
EU Customs Data Hub and declarations – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.74-75: Providing data through the EU Customs Data Hub

Importers, exporters and transit holders provide or make available in the EU Customs Data Hub the data needed to place goods under a procedure as soon as available and before notifying their availability, the notification confirming the intention to place them under the procedure; IOSS users provide distance-sales data at the latest the day after payment for the sale was accepted; customs may allow some data (not advance cargo information) after release in justified cases, and Trust and Check traders may do so themselves, with the rest provided within a set time. Staged: from 1 July 2028 for importers for distance sales and IOSS users; others lodge declarations until 28 February 2031, may choose from 1 March 2031, and must use the Hub from 1 March 2034 (Article 285).

Maintained by Gerard BlokdykVerified against the published standard

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