On 8 October 2026, the Financial Administration of the Republic of Slovenia (FURS) commemorated Slovenian Customs Day by announcing the formal commencement of the European Union’s most ambitious customs reform in decades. This milestone aligns with the entry into force of the new EU Customs Code (Regulation (EU) 2024/2897), which establishes the European Union Customs Authority (EUCA) and the EU Customs Data Hub—a centralized digital platform for real-time data sharing among member states. The reform aims to replace fragmented national customs IT systems with a single EU-wide digital environment, enhancing risk management, reducing administrative burdens for trusted traders, and ensuring fair competition. For Slovenian businesses engaged in cross-border trade, the transition introduces new reporting obligations, mandatory electronic data submissions, and a phased rollout of the EU Customs Data Hub starting in 2026 with full operation targeted by 2028. The legislation also introduces a new customs duty on low-value consignments (under €150) effective from November 2026, removing the previous VAT exemption for small parcels entering the EU from third countries.
Key Takeaways
- EU Customs Authority Operational: The newly established EUCA will oversee high-risk customs operations, coordinate joint controls, and manage the EU Customs Data Hub, centralizing authority previously held solely by national administrations.
- Mandatory Digital Data Submission: Economic operators must transition to the EU Customs Data Hub for all customs declarations, replacing paper-based and disparate national electronic systems. Trusted traders with Authorised Economic Operator (AEO) status will benefit from simplified procedures and reduced physical checks.
- Low-Value Consignment Duty: From November 2026, a flat-rate customs duty (3% of intrinsic value) applies to goods valued up to €150 imported from non-EU countries, ending the VAT exemption for small parcels and leveling the playing field for EU retailers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement