Regulation (EU) 2026/2108 of the European Parliament and of the Council establishes a new Union Customs Code and the European Union Customs Authority. One of the reform’s main pillars is the EU Customs Data Hub, a shared environment in which information about goods and their movement will be made available to customs authorities. The authority will support risk management at EU level, while national customs administrations will continue to carry out their duties, including inspections. The reform is being introduced in stages, with mandatory use of the data hub by all businesses scheduled to begin on 1 March 2034.
For the transport, shipping and logistics sector, one of the most significant changes under the new Union Customs Code is the move away from treating customs clearance as a single event triggered by the submission of a customs declaration. Information required for customs formalities will be shared with customs authorities earlier in the supply chain. In some cases, it must be provided as soon as it becomes available, even before the goods are physically presented to customs.
In practice, this makes the flow of information throughout the logistics chain considerably more important. Details about the goods may be passed between the seller, importer, freight forwarder, carrier and customs representative. The duties of each party depend on the role assigned to it under the new Union Customs Code. As a result, the following issues become just as important as completing the customs formalities themselves: where the data came from, whether it is accurate, when it was submitted, whether it can be verified, and who is responsible for updating or completing it.
A carrier is not a customs representative, but it still has a defined role
A road carrier does not normally determine the goods’ tariff classification or customs value. Nevertheless, the new Union Customs Code changes how the carrier’s role in bringing goods into the customs territory of the Union is understood.
Under Article 5(33) of Regulation (EU) 2026/2108, a carrier is the party that brings goods into the customs territory of the Union or assumes responsibility for transporting them there. Its role therefore extends beyond the physical movement of the cargo. Article 97 of the new Union Customs Code requires the carrier to submit or make available advance cargo information to customs authorities. This may include details about the shipment, consignor, consignee, goods, tariff classification, value, route and means of transport.
That does not mean the carrier becomes responsible for establishing every detail about the goods. The new model is based on information being shared among supply chain participants. If the importer has already supplied some of the required data, the carrier should link its own information to the details previously made available by the importer.
The carrier also has duties when the goods arrive. Under Article 101 of the new Union Customs Code, it must notify the competent customs authority that the means of transport and the goods have arrived, and link that arrival notification to the cargo information submitted earlier. From a practical perspective, one point is particularly important: goods requiring advance cargo information may not be unloaded in the customs territory of the Union if that information has not been submitted or made available to customs authorities, subject to the exceptions set out in Article 101 of the new Union Customs Code.
The carrier therefore becomes an active participant in the customs process. It does not normally determine the commercial data relating to the goods, but it is responsible for submitting the information within its remit and properly carrying out the duties associated with bringing the goods into the Union and reporting their arrival.
Consider a shipment travelling from a non-EU country to Poland. The freight forwarder receives information from the customer stating that the load consists of 18 pallets and passes it on. Before departure, the actual load changes to 20 pallets, but the update reaches only the driver. At the border, the transport documents, the information previously submitted to customs and the goods actually on the truck no longer match.
The discrepancy may have resulted from incorrect information supplied by the consignor, an error by the freight forwarder or a failure to pass on the update. For customs authorities, however, the immediate issue is the mismatch itself. It must be explained before the shipment can continue under the applicable procedure.
This is one practical consequence of the reform: a transport and logistics company should have procedures that show what information it received, from whom and when, what it submitted in carrying out its duties, and what action it took after learning that the information had changed or was inaccurate. This does not require the company to examine every characteristic of the goods or independently verify every detail. It does require effective control over the information the business relies on when carrying out its own duties.
Who pays the customs debt?
An error in the cargo data does not automatically make the carrier or freight forwarder the customs debtor. The duties connected with transporting goods and sharing information must be distinguished from the obligation to pay customs charges. The answer depends on the company’s role in the specific operation and the legal basis for its liability.
Article 33 of the new code sets out a specific rule for an indirect customs representative who acts in its own name but on behalf of an importer or exporter. If the represented party is established in the EU, the indirect representative is jointly liable with that party for the obligations referred to in Article 27(2) or Article 28(1), as applicable. If the represented party is not established in the EU, the indirect representative is treated as the importer or exporter for the purposes of those provisions.
As a general rule, a carrier or freight forwarder that is not acting as a customs representative does not become liable for the customs debt simply because it transported the goods or passed on cargo data. It may, however, become jointly liable if a separate provision of customs law identifies it as a debtor in the circumstances of the case. Joint liability allows the authorities to pursue the amount from any of the debtors; payment by one debtor releases the others to the extent paid. Articles 366 and 376 of the Civil Code explain how joint liability works and how co-debtors may settle accounts between themselves. Article 91 of the Tax Ordinance, on its own, does not provide a basis for imposing a customs debt on a carrier or freight forwarder.
For a transport and logistics company, the key question is whether it is only transporting or arranging the shipment, or whether it has also taken on the role of customs representative. If it has, the company must establish whether it is acting under direct or indirect representation. A contract may determine which party bears the costs of waiting time, delays or losses caused by incorrect information. It cannot, however, change which party customs law holds responsible towards the customs authorities.
What transport and logistics companies should change
Preparation does not have to begin with a new IT system. The first step should be to organise the information flow:
- Identify the source of the data about the goods, the number of units, weight, route and parties to the transaction.
- Assign responsibility for updating the information when the load, vehicle, route or delivery location changes.
- Compare the data before departure with the transport documents and the information used for customs formalities, where the company can access it.
- Keep an audit trail showing the original information, the correction, when it was received and confirmation that it was passed to the appropriate person.
- Separate transport and freight forwarding services from customs representation in contracts, and clearly define the scope of the authorisation if the company provides both services.
The new code does not mean that the carrier will have to pay customs charges every time shipment information contains an inaccuracy. It does mean that cargo data will play an increasingly important role throughout the supply chain, and that each participant will be responsible for the information it submits and the duties assigned to it. Carriers and freight forwarders should therefore define exactly which information falls within their responsibility, respond quickly when discrepancies are identified, and be able to demonstrate what information they received and what steps they took when inconsistencies arose or customs authorities asked questions.
Dr Izabella Tymińska, customs, customs law and foreign trade expert. She advises on customs law, the import and export of goods and services, and the financial and economic analysis of international contracts. She specialises in particularly complex and unusual cases. She is a former long-serving customs administration official. For many years, she worked with logistics and freight forwarding companies, including as a management board member. She lectures at the Institute of Logistics of the Faculty of Management and Command at Akademia Sztuki Wojennej in Warsaw. She has also taught at ALMAMER School of Higher Education in Warsaw, the School of Customs and Logistics and Uczelnia Techniczno-Handlowa. She holds degrees in economics, logistics, international relations, management and defence economics.
