Croatia Announces Major EU Customs Reform: New E-Commerce Fees and Digital Customs Requirements

The EU's new Customs Code entered into force in September 2026, introducing major changes to customs procedures, e-commerce imports and digital reporting. A €2 handling fee is expected from November 1, 2026, while mandatory use of the EU Customs Data Hub will begin in phases from 2028.

Croatia's Customs Administration published an update on October 15, 2026, outlining the implementation of the new Union Customs Code and its implications for businesses operating in the European Union.

The reform is established by Regulation (EU) 2026/2108, published in the Official Journal of the EU on September 19, 2026. It entered into force on September 20, 2026, replacing the previous customs framework through a phased transition. Most provisions will apply from September 21, 2027, while several important requirements have separate implementation dates.

The changes will affect importers, exporters, e-commerce retailers, online marketplaces and logistics providers, particularly businesses importing goods from outside the EU.

What are the main changes introduced by the reform?

1. A New EU Customs Data Hub

One of the most significant changes is the establishment of the EU Customs Data Hub, a centralized electronic system for collecting, processing and exchanging customs information.

The platform will gradually replace existing national customs IT systems and allow businesses to submit relevant customs information through a common EU interface.

Its implementation follows three main deadlines:

• July 1, 2028: Mandatory use for relevant e-commerce import procedures.
• March 1, 2031: Voluntary use becomes available to other economic operators.
• March 1, 2034: Mandatory use for all relevant economic operators.

The system is intended to simplify information exchange, improve risk analysis and reduce administrative duplication.

For e-commerce software providers and retailers, the transition may require changes to customs-data management, product classification and integration with customs platforms.

2. Establishment of the EU Customs Authority

The reform creates the European Union Customs Authority, headquartered in Lille, France.

The new authority will coordinate customs activities across Member States, support common risk assessment and improve responses to customs-related challenges.

National customs administrations will continue operating, but closer coordination should create more consistent procedures throughout the EU.

3. Common Rules for Customs Violations

The new Customs Code introduces a common EU framework for identifying and sanctioning customs violations.

It establishes a minimum list of infringements and common principles for non-criminal penalties. Member States remain responsible for implementing appropriate sanctions within this framework.

Businesses should therefore pay particular attention to the accuracy of customs declarations, product classifications and other import documentation.

4. Introduction of Trust & Check Trader Status

A new category of authorized trusted economic operators, known as Trust & Check Traders, will provide additional simplifications for qualifying businesses.

Eligible importers, exporters and indirect customs representatives must satisfy specific reliability and compliance requirements, including a history of regular customs operations for at least two years.

Approved operators may benefit from simplified customs processes, fewer controls and opportunities to release goods with reduced direct customs intervention.

The new status is especially relevant for established retailers and distributors managing substantial international supply chains.

What changes for e-commerce and distance sales?

E-commerce is among the areas most directly affected by the reform.

A new Union handling fee is expected from November 1, 2026.

The new Customs Code introduces a handling fee for goods imported into the EU through distance sales, intended to cover customs supervision, data verification and risk analysis.

Although Croatia's October 15 announcement states that the amount will be determined by a delegated act, the European Commission's updated October guidance identifies €2 per item. The delegated act was still subject to scrutiny when that guidance was issued, with November 1 identified as the expected application date.

The fee is separate from the temporary €3 customs duty, introduced on July 1, 2026, for qualifying items in low-value consignments of up to €150.

Unlike the temporary customs duty, the handling fee applies to qualifying distance-sale imports regardless of their value. The new framework also provides for a lower handling fee for goods released from dedicated distance-sales customs warehouses from July 2028.

Another important change concerns responsibility for customs obligations. Online platforms, sellers and other relevant parties involved in importing goods will assume clearer responsibilities for customs declarations, duty payments and regulatory compliance.

The reform also changes when customs debt arises in distance sales. Under the new arrangements, customs debt for IOSS transactions will arise when payment for the online sale is accepted, while non-IOSS transactions follow different rules linked to delivery.

From July 2028, affected e-commerce businesses must also prepare to provide detailed customs data through the EU Customs Data Hub, including the appropriate 10-digit tariff classification for goods.

Impact on affected businesses

The reform will have the greatest operational impact on retailers importing goods from outside the EU, e-commerce businesses, online marketplaces and providers of customs and logistics software.

Businesses should assess whether their existing systems can support the new customs-data requirements and correctly identify responsibility for import charges.

For retail technology providers, the changes may require adjustments to ERP, e-commerce and order-management integrations, particularly where systems exchange product information, tariff classifications, payment data and customs declarations.

The reform does not introduce new fiscal receipt or domestic POS fiscalization requirements. Its main technical impact concerns customs compliance and cross-border e-commerce processes.

The reform represents an important shift from fragmented national customs systems toward centralized, data-driven customs management.

For retailers, the most immediate concern is the additional cost of distance-sale imports, while the longer-term challenge will be ensuring that customs information is accurate and available across connected business systems.

Although the main digital transition is scheduled for 2028 and beyond, businesses with complex international supply chains should begin evaluating the changes now.

What should businesses do?

Affected businesses should prioritize the following actions:

• Review e-commerce import costs, including the expected €2 handling fee and applicable customs duties.
• Verify customs responsibilities between online sellers, platforms, carriers and customs representatives.
• Check product classifications and customs data to prepare for future reporting requirements.
• Assess ERP, e-commerce and logistics integrations for compatibility with the EU Customs Data Hub.
• Evaluate eligibility for Trust & Check status where customs simplifications could benefit operations.
• Monitor implementing legislation and technical specifications before introducing system changes.

The new Union Customs Code is already in force, but implementation is gradual. Businesses should distinguish immediate customs-related obligations from the digital requirements scheduled for later years.

The main official source confirming the reform, its implementation deadlines and the new customs requirements is the Croatian Customs Administration's publication on the New Union Customs Code, available at - Source

Filip Kalaba

Junior Legal Consultant