Future Customs Development
Customs Reform Package
On 17 May 2023, the Commission put forward ambitious proposals for reform of the European Union (EU) Customs Union.
The reform package is a response to the current pressures under which EU Customs operates. These include increased trade volumes, especially in e-commerce, a fast-growing number of EU standards requiring border checks, and shifting geopolitical realities and crises.
The measures proposed include:
- a new EU Customs Authority
- a new EU Customs Data Hub
- abolishing the current threshold whereby goods valued at less than €150 are exempt from Customs Duty
- the creation of a ‘Trust and Check’ trader authorisation.
The legislative proposals were sent to the European Parliament and the Council of the European Union for agreement, and to the European Economic and Social Committee for consultation.
On 27 June 2025, the Council agreed on a partial mandate. This mandate makes a number of amendments to the original Commission proposal, most notably:
- the detail on certain customs processes
- changes to the deemed importer concept to mirror changes in the VAT Directive
- the introduction of a new type of warehousing to encourage bulk shipments
- retaining the existing Authorised Economic Operators (AEO) Scheme
- introducing a handling fee for low value consignments entering the EU through distance selling
- removing the proposals around customs infringements and penalties.
Other aspects of the reform proposal to be discussed at a later stage include
- the seat of the EU Customs Authority
- a simplified tariff system for low value consignments
- and
- the exact nature of the handling fee.
Next steps
Following the adoption of the Council's partial negotiating mandate, trilogue negotiations between the European Parliament, the European Commission and the Council, regarding the file, will commence.
Revenue would welcome comments on the Reform Package and feedback can be emailed to importpolicy@revenue.ie.