The Bulgarian Customs Agency is gearing up for the biggest overhaul of the EU Customs Union since 1968. The reason: the Council of the EU and the European Parliament have approved the reform, which has now been published in the Official Journal — on Saturday, September 19, 2026.
Nikolay Shushkov, director of the Bulgarian Customs Agency, said the new Union Customs Code marks a "historic leap into the future" for the institution. According to him, the shift toward AI-driven data management through the new European hub is a challenge the agency is already working hard on. "This reform will allow us to more effectively protect our citizens and economy from dangerous goods and fraud, while offering unprecedented facilitation for compliant businesses through the 'trusted and checked trader' status," Shushkov added. He stressed that the agency will work closely with the new EU Customs Authority, ensuring Bulgaria remains a reliable external border of the Union and a dependable partner within the European customs family.
The changes are based on Regulation (EU) 2026/2108 of the European Parliament and of the Council of September 16, 2026. It establishes the Union Customs Code and the European Union Customs Authority. The document repeals the old Regulation (EU) No 952/2013 and introduces an entirely new operating model for customs authorities across all member states. The regulation itself clearly lays out the reasons behind the reform: fast-growing international trade, digitalization and a rising need for security.
One of the most significant innovations is the EU Customs Data Hub — a shared, cyberattack-protected cloud infrastructure that will replace the current national electronic systems. It will collect, process and exchange all information related to customs control. Starting in 2031, access to it will be voluntary, and from March 1, 2034, it will become the sole, mandatory channel for communicating with customs authorities.
The regulation also creates an entirely new institution — the EU Customs Authority. Its task is to coordinate the management of the customs union and carry out risk analysis at the European level, including through artificial intelligence. It will also support national administrations in their day-to-day operations and during crises. Until it is fully up and running — expected within the next 12 months — its functions will be temporarily handled by the European Commission.
The change that people and businesses will feel most directly concerns e-commerce. Starting July 1, 2028, the current customs duty exemption for parcels worth up to €150 will be abolished. From the same date, the role of "importer" for online purchases will shift from customers, as has been the case until now, to the electronic platforms or their indirect representatives. Alongside this, a "Union Processing Fee" will be introduced — a fixed amount per item that will fund risk analysis for this enormous volume of parcels.
Companies will also gain access to a new, higher-level cooperation status with customs — "trusted and checked trader." Businesses will receive significant benefits if they grant customs authorities access to their electronic platforms and accounting records. Among the benefits is the ability to release their own goods without the intervention of customs officers.
The regulation also expands the responsibilities of customs authorities. As part of the EU's customs system, the Bulgarian Customs Agency will bear greater responsibility not only for fiscal control but also for compliance with more than 300 other pieces of European legislation. This will give customs a bigger role in product safety, health and environmental protection, as well as in shielding the internal market from risks beyond the purely financial.
The new rules also standardize penalties for violators — a minimum list of customs infringements will be drawn up, and administrative penalties will be harmonized at the European Union level. A central register of imposed sanctions will also be set up. In cases of systematic violations by online platforms, customs authorities will have the power to block their goods from entering the market.