In brief
Parts of the new Union Customs Code (nUCC) entered into force in September 2026, initiating a fundamental transformation of the EU customs environment. Its central pillars are a new EU Customs Authority, an EU Customs Data Hub, a new partnership model for trusted traders and a modernised framework for e-commerce. For Swiss businesses, the reform may reshape importer roles, customs representation, data flows and responsibility for customs and non-fiscal product requirements. Companies should now reassess their EU operating models and identify both compliance gaps and opportunities for simplification.
Recommended actions
Swiss businesses should start preparing now. Priorities include:
- Review EU import structures, customs representation, contractual responsibilities and e-commerce fulfilment models.
- Align customs, VAT, transfer pricing, origin, product identifiers and product compliance data.
- Assess readiness for transaction- and product-level reporting through the EU Customs Data Hub.
- Evaluate whether AEO or future "Trust and Check" benefits justify further investment in systems, controls and governance.
In more detail
Why Swiss businesses are affected. The reform will affect Swiss businesses differently, depending on how they access and serve the EU market. Key factors include which entity acts as importer, where goods are cleared and distributed, who owns and maintains the relevant customs and product data, and how responsibilities are allocated between group companies, distributors, logistics providers and customs representatives. Swiss manufacturers, distributors, e-commerce businesses and multinational groups operating EU distribution centers should therefore assess whether their existing arrangements provide sufficient visibility, control and consistency across the supply chain. As EU authorities gain broader visibility across import and export transactions in each EU Member State, related entities involved, fragmented processes, decentralized data ownership and unclear governance may create increasing compliance exposure.
A shift towards data-driven customs supervision. The EU Customs Data Hub is intended to become the single portal for collecting, processing and exchanging information required to apply customs legislation, progressively replacing today's fragmented national systems. It should give authorities an EU-wide view of supply chains and movements of goods and support coordinated risk analysis and enforcement of both customs rules and other legislation applicable at import. Use of the Data Hub is scheduled to apply to the e-commerce regime from 1 July 2028, become available voluntarily to other traders from 2031, and become mandatory for all businesses importing into the EU from 1 March 2034. Compliance will therefore increasingly depend on consistent transaction- and product-level data. Discrepancies between customs valuation, origin records, VAT and transfer pricing documentation, product identifiers and regulatory data may become easier to identify across entities and Member States.
New opportunities for trusted traders. Alongside the existing Authorized Economic Operator status, the reform introduces a "Trust and Check" status for businesses able to demonstrate a clean compliance record, strong control over operations, supply chains and data, financial solvency, professional competence and appropriate safety and security standards. Qualifying operators may benefit from fewer controls, guarantee waivers, deferred or periodic duty payments and, in certain cases, the ability to release goods at their premises or move goods without a separate transit procedure. These benefits may reduce lead times and make customs clearance more predictable. In return, operators will need suitable electronic systems and must provide customs authorities with extensive, potentially real-time, supply-chain data.
Increased importer and e-commerce responsibilities. The reform introduces a more substantive importer role: the importer must make the required information available, ensure payment of customs duties and other charges, keep evidence that goods comply with relevant non-fiscal EU legislation and report suspicious or unauthorized movements. For non-EU operators, the choice and role of the customs representative will therefore become even more important. The implications are particularly significant for Swiss businesses selling directly to EU consumers or using EU fulfilment centers. Under the new distance-sales model, the supplier or facilitating platform may act as importer and assume responsibility not only for duties, but also for product-related import requirements. The removal of the duty relief for consignments below EUR 150, the temporary flat-rate duty, the planned Union handling fee and new product-level data requirements may also affect pricing, checkout processes and fulfilment models.
What businesses should do now. Businesses should map current EU import and e-commerce flows, identify who determines that goods are brought into the EU and test whether importer and representative arrangements remain workable under the new allocation of responsibilities. They should identify the systems and teams that create customs-relevant data, assess whether product identifiers and non-fiscal compliance information can be linked to transaction data, and test consistency across customs, tax and regulatory datasets. Existing controls should provide a reliable audit trail and support timely access to information at item level. Businesses should also assess whether future Trust and Check benefits support a business case for investing in integrated systems and stronger cross-functional governance.
How Baker McKenzie can help.
- Map EU import flows and determine the appropriate importer and customs representation model.
- Perform a gap assessment against the new importer, data and product compliance requirements.
- Test consistency between customs tariff classification, customs valuation, transfer pricing, VAT, origin and product data.
- Assess AEO and Trust and Check readiness and develop a targeted remediation roadmap.
- Review e-commerce pricing, IOSS, fulfilment and customs representation arrangements.
- Prepare governance, controls and audit trails for the EU Customs Data Hub environment.
Key takeaway. The reform is far more than a technical update of customs legislation. It signals a fundamental move towards centralized, data-driven supervision, enhanced supply chain transparency and greater accountability. For Swiss businesses, the key question is whether current customs and supply chain structures are ready for that environment. Companies that use the implementation period to improve data quality, governance and transparency will be better positioned to manage risk, strengthen resilience and benefit from future simplifications.