Entry into Force of the EU Customs Reform: Digital Integration and Its Effects on the Supply Chain
In our post dated 03.04.2026, we discussed the legal and theoretical framework of the long-awaited comprehensive reform of the European Union’s customs system. In that context, we touched upon the potential effects that the regulations on small packages could have on global trade. This reforms has officially entered into force as of July 1, 2026, with Council Regulation (EU) 2026/382 published in February and the related implementing rules.
In this era where global trade is becoming increasingly digitalised, the Republic of Türkiye Ministry of Trade has simultaneously introduced an integration to support the competitiveness of the e-export system.
Rules of the New Era and Operational Processes
As we highlighted in our post in April, customs compliance processes have taken on a new dimension with e-commerce platforms being positioned as the importer and small packages being included more systematically into customs procedures. Within the framework of the regulations implemented as of July 1:
Customs Duty Regulation: Instead of the former full exemption system for small packages, a flat-rate customs duty of EUR 3 per item/goods has been introduced for consignments whose intrinsic value does not exceed EUR 150, in a way that will not disrupt trade flows. This simplified tariff structure will remain in effect until July 1, 2028, as a temporary measure.
Application Based on Tariff Subheading: The regulation is implemented based on the tariff subheading (HS code) rather than on a per-package basis. This situation increases the importance of content management and declaration accuracy in logistics processes.
Ministry of Trade’s Electronic A.TR Integration for Express Cargo and Postal Transport
In parallel with these legislative changes in the European Union, Türkiye has taken an important step to protect its rights and commercial advantages arising from the Customs Union. The Ministry of Trade has launched a new system for e-commerce shipments within the scope of the Simplified Customs Declaration (BGB).
According to the regulation published by the Ministry, this integration, which has been made available to authorized express cargo companies and the Postal Administration, allows the issuance of an “Electronic A.TR Movement Certificate” for the shipment of goods to the EU with a value not exceeding EUR 150.
The main benefits provided by this integration to the sector and the supply chain are as follows:
Facilitation of Operational Processes: Authorized express cargo companies and the postal administration can process customs formalities electronically, without losing time with manual physical document procedures for the shipments covered. This contributes to the reduction of bureaucracy and the preservation of operational speed.
Preservation of Customs Union Advantages: This digital infrastructure supports micro-export shipments below EUR 150 to continue benefiting from simplified procedures at EU customs, and aims to contribute to the sustainability of tariff advantages that Türkiye possesses under the Customs Union within e-commerce logistics as well. Within this framework, it is intended to allow such shipments to be evaluated outside the scope of the flat-rate customs duty of EUR 3 stipulated for shipments below EUR 150, provided that the A.TR Movement Certificate can be issued electronically and the conditions stipulated in the relevant legislation are met. Thus, an important digital infrastructure has been established to preserve the gains Türkiye has achieved under the Customs Union with the EU.
Gradual Transition Process and Future Outlook
This new period starting as of July 1, 2026, is the first phase of a gradual transformation spread over time, rather than a one-off legislative change. In the period leading up to 2028, when the EU’s new customs data hubs and operational models will be deployed, customs practices and the trade facilitations offered will change step by step. As systems are optimized, it is anticipated that procedures will be eased or shaped according to the integration capabilities of technological infrastructures.
In the face of this dynamic process, it would be beneficial for businesses and logistics providers operating in the global market to evaluate their supply chain strategies in the following directions:
Data Integrity and Integration: Sharing the customs data (HS codes) belonging to package contents between express cargo companies and customs systems without error will play a critical role in preventing potential delays at border crossings.
Packaging and Consolidation Strategies: Analyzing shipments according to their tariff subheadings and consolidating them correctly can be evaluated as a method in terms of both cost control and the smooth progress of customs procedures.
Adaptation to Changing Legislation: Considering that rules and technological requirements will be regularly updated during the gradual transition process, keeping logistics infrastructures flexible and open to new integrations will ensure efficiency.
In conclusion;
The implementation of the EU Customs Reform has initiated a new era in which international trade will be managed in a more transparent and data-driven manner. This strategic integration step, designed by our Ministry of Trade through express cargo companies and the postal administration, has marked an important step toward protecting our competitive position in e-commerce logistics. Due to the gradual nature of the process, supply chain structures that can adapt to the developments and digital transformations to be experienced in the coming years will continue to be decisive in the future of trade.
“Important Note / References: This article has been prepared based on Council Regulation (EU) 2026/382 published in the Official Journal of the European Union, the current announcements on the official website of the Republic of Türkiye Ministry of Trade, and the implementation guides and legislative assessments published within this scope.”