AEO or Trust and Check? Customs simplifications under the new UCC

For many traders, customs simplifications are a tangible benefit of authorised economic operator (AEO) status. Under the new Union Customs Code, Regulation (EU) 2026/2108, they end with the customs declaration itself. For distance sales, this happens on 30 June 2028, and for all traders by 1 March 2034. This recording explains what replaces them, what Trust and Check trader status demands of your systems, and why the choice between AEO and Trust and Check matters most for representatives and importers for distance sales.

What happens to the customs declaration?

Under the new Union Customs Code, data will be entered into the EU Customs Data Hub as it becomes available. The importer notifies customs that the goods are available, and checks then cover all relevant data, not a single document. The shift is phased:

• 1 July 2028: imports for distance sales must be entered in the Data Hub
• 1 March 2031: all traders may use the Data Hub for import and export
• 1 March 2034: the Data Hub must be used for all purposes, and existing systems close

Which simplifications end, and when?

The authorisations for simplified declarations, centralised clearance and entry in the declarant’s records can still be granted up to 28 February 2031. All of them expire on 1 March 2034. Their use ends earlier for distance sales, on 30 June 2028, and for traders who move to the Data Hub sooner. The video sets out the replacements planned so far, and who will qualify for them.

What this video covers:

• From the declaration to data in the EU Customs Data Hub
• The dates for phasing out declarations and existing systems, from 2028 to 2034
• What replaces the simplifications, and who will qualify
• Trust and Check trader status: the conditions beyond AEO and the records customs will see
• Trust and Check benefits: supervision and the customs debt in your member state of establishment, release at your own premises, moving goods without transit
• AEO or Trust and Check: which status suits which trader
• Representatives: when an indirect representative is considered the importer, and how its status is recognised
• What to prepare in your systems now if you will need Trust and Check status

Recorded 5 November 2026. Also from this webinar: Your BTI may expire on 31 December: CN 2027 and other EU changes. 

The slides are in the Resources section.