A new era for the Customs Union has begun, marking a shift toward a more modern, unified, and effective European customs framework. This transformation is driven by the introduction of the new Union Customs Code through EU Regulation 2026/2108 and the establishment of the EU Customs Authority. Through a circular issued by the Governor of the Independent Authority for Public Revenue (AADE) (E.2054/2026), the key provisions of the new Regulation are being communicated to the relevant customs services and stakeholders, along with initial guidance for gradually adapting to the new requirements. At the heart of this reform lies the digital transformation of European customs operations and the strengthening of cooperation among EU member states.
New Customs Code: The key changes
- Establishment of the EU Customs Data Hub as a unified digital environment for the collection, processing, and exchange of customs information.
- More consistent and effective application of customs controls, with enhanced use of risk analysis at the EU level.
- Simplification and modernization of customs procedures, alongside strengthened cooperation with economic operators.
- More effective management of growing e-commerce flows, with customs procedures adapted to new forms of trade.
- Enhanced protection of the EU’s financial interests, as well as public health, consumer rights, and the environment.
The Independent Authority for Public Revenue (AADE) is taking on a central role in preparing for and implementing the new regulatory framework in Greece, coordinating the necessary operational, organizational, and digital adaptations with a focus on:
- Adapting national customs systems and integrating them with the EU Customs Data Hub.
- Upgrading risk analysis systems and customs controls.
- Training personnel and providing ongoing support to businesses and traders.
- Ensuring Greece’s active participation in shaping European implementing rules, in cooperation with the European Commission and the European Customs Authority.
As emphasized in an official statement issued by AADE, the implementation of this new framework represents a significant step toward modernizing the Customs Union and building a more effective, digital, and unified European customs environment.