Customs – A Guide to the EU Customs Reform (to be issued January 2027)

a guide to the EU customs reform

Be ready for the biggest EU customs reform in decades

Special pre-sale price, the book will be available in January 2027.

The new Union Customs Code will fundamentally change the way customs authorities and businesses operate across the European Union.

From the EU Customs Data Hub and the EU Customs Authority to new rules for e-commerce, liability, trusted traders, risk management and customs procedures: this book explains what is changing, when it will happen and what it means in practice.

Written by two experts who were closely involved in the development and negotiation of the new legislation.

The EU Customs Reform is the most far-reaching modernisation of European customs legislation since the creation of the Customs Union. It aims to replace fragmented national systems with a more unified, data-driven approach.

In this accessible guide, Frank Heijmann and Han Bosch explain:

  • the EU Customs Data Hub and the new EU Customs Authority;
  • the abolition of the customs-duty de minimis threshold;
  • new measures for e-commerce and distance sales;
  • the introduction of the single liable person;
  • the consequences for customs representatives;
  • the Trust & Check Trader concept;
  • EU-wide risk management and cooperation;
  • customs procedures, customs debt, infringements and penalties;
  • the different stages of the seven-year implementation period.

Expertise from inside the reform process

Frank Heijmann participated in the negotiations on behalf of the Netherlands in the Council of the European Union. Han Bosch contributed to the development of the proposal as a national expert at the European Commission.

Together, they share their personal insights to translate complex legislation into a clear and practical guide for customs professionals, policymakers, advisers, academics and internationally operating businesses.

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Over de auteur(s)

Han Bosch worked as a national expert from the Netherlands Customs Administration, seconded to the European Commission’s Directorate-General for Taxation and Customs Union (Taxud). He was involved in the creation of the proposal and the negotiations, which took place from May 2023 until March 2026. His expertise in e-commerce, gained from over 10 years of experience working in this field in the Netherlands, was highly valued throughout the legislative process.

Frank Heijmann works as a Customs Counsellor at the Permanent Representation of the Kingdom of the Netherlands to the EU. In this role, he negotiates on behalf of the Netherlands at the Council of the European Union with colleagues from the other 26 Member States regarding the Commission’s proposals. He spent hundreds of hours in Council buildings discussing the renewal and its feasibility, taking into account the needs of all stakeholders, including those in the trade sector. He also maintained close and continuous contact with the co-legislator, the European Parliament, which adopted its own position on the proposal.

Oorspronkelijke prijs was: € 79,95.Huidige prijs is: € 69,95.

auteur:
Frank Heijmann, Han Bosch
isbn:
genre:
bindwijze:
Hardcover
aantal pagina's:
376
afmeting:
12,5 x 19,5
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