The reform of the customs system represents one of the most ambitious recent initiatives of the European Union that emerged in response to the profound transformations in global trade. Under the coordination of the European Commission, this approach aims to move from a fragmented administrative model, based on national systems, to an integrated, digital and coordinated one at the European level.
Traditional customs systems are under significant pressure. AVR's photo
The need for reform is mainly driven by the exponential growth of e-commerce, which has generated an unprecedented volume of small value parcels from outside the Union. Traditional customs systems, designed for smaller and more predictable trade flows, are today under significant pressure, both operationally and in terms of control and revenue collection capacity.
Although the strategic directions are clear, the reform is still in the legislative process, being analyzed and negotiated between the European institutions, including within the Council of the European Union and the European Parliament. Full implementation is expected to take place in phases.
The main directions of the European reform
The reform package proposes a paradigm shift in the way customs authorities operate. A central element is the creation of a European Union Customs Authority, which would have a strategic and operational coordination role, contributing to standardizing practices and reducing differences between member states.
In parallel, it is proposed to develop a common digital platform — EU Customs Data Hub — which will allow the centralized collection and analysis of data on imports. This platform would gradually replace disparate national systems, facilitating real-time information exchange and the use of advanced risk analysis tools.
Another important pillar of the reform is the differentiation of the treatment applied to economic operators. Thus, companies considered “trusted” (trusted traders) could benefit from simplified procedures, while controls will focus on high-risk flows. This approach aims both to make customs activity more efficient and to reduce the administrative burden for the business environment.
Low value parcels: challenges and proposed solutions
One of the most debated aspects of the reform is the regime applicable to parcels with a value below 150 euros.
The massive increase in imports of cheap products, especially through online platforms, has highlighted the limits of this system: difficulties in verifying the conformity of products, risks for consumers and loss of budget revenues. In addition, European retailers face competition that is often considered unfair.
One of the most important elements of the reform that the Council of the European Union formally approved in the winter of 2025–2026 was the phasing out of the customs duty exemption for low-value parcels (under €150), which until now entered the EU duty-free. The negotiating partners have agreed to apply a fixed customs duty of 3 euros for each item in these small parcels imported, mainly through e-commerce. The measure is temporary but will remain in place until the new customs system fully based on the EU data platform comes into operation around 2028, after which the exemption will be removed permanently.
The tax on parcels from outside the EU came into force. How much is paid and what type of packages it applies to
This €3 fee has the clear purpose of:
– eliminate unfair competition created by duty-free imports, which favor non-EU sellers over European traders;
– reduces customs fraud and risks for consumers generated by products that do not comply with safety or health standards;
– generates additional revenues for the EU budget and for the member states;
encourage payments and tax compliance in e-commerce.
In parallel with these concrete measures, EU decision-makers established a negotiation mandate for a more modern, more efficient and safer customs framework, which would include advanced control and monitoring tools, but also facilities for economic operators considered trustworthy.
Impact on customs administrations and the business environment
The implementation of the reform will have significant implications for both public authorities and economic operators. Customs administrations will need to invest in digital infrastructure, adapt their internal processes and develop new skills, including in data analytics and risk management.
For the business environment, the reform can bring important benefits, in particular by simplifying procedures and reducing customs clearance times. However, these advantages will also be accompanied by increased compliance requirements, particularly in terms of data provision and transparency of business operations.
At the same time, the new rules could influence the business models of e-commerce platforms and importers, determining their better fiscal and customs integration in the European market.
Romania: institutional adaptation and implementation challenges
In this European context, Romania is in the process of adapting and modernizing its own customs system. Through the Romanian Customs Authority and the Ministry of Finance, initiatives aimed at digitizing processes, modernizing IT infrastructure and increasing administrative capacity are promoted.
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Updating institutional strategies and aligning national legislation with the future European framework are essential steps to ensure effective implementation. However, these transformations require considerable efforts, both from a financial and organizational point of view.
Major challenges include integrating IT systems, training staff and managing the transition to new operating models. At the same time, Romania has the opportunity to recover existing gaps and build a more efficient customs system and better connected to European networks.
The European customs reform reflects an undeniable reality: traditional systems are no longer sufficient to manage the complexity of modern trade. Digitalisation, cooperation and the intelligent use of data are becoming essential elements for the effective functioning of the customs union.
Although the process is complex and time-consuming, the benefits can be significant: better revenue collection, protection of the internal market and facilitation of legitimate trade. For Romania, this reform represents not only an alignment obligation, but also a strategic opportunity for institutional modernization and consolidation in an essential field for the economy.
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