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Dr.Faruk ŞEN
UGM Genel Müdür Yardımcısı
Regulation (EU) 2026/2108, published in the Official Journal of the European Union on September 19, 2026, envisions one of the most comprehensive structural transformations of the European Union’s customs system in recent years. The regulation not only amends the 2013 Union Customs Code but also restructures the data infrastructure for customs procedures, risk management, the responsibilities of economic operators, and coordination among customs administrations. The new system’s fundamental approach is a shift from the traditional declaration-based customs model to a data-driven model based on continuous monitoring and risk analysis. Consequently, the regulation’s effects will not be limited to importers and exporters based in the European Union; it will also directly impact Turkish companies selling goods to the EU.
At the heart of the new system lies the EU Customs Data Hub. This structure aims to prevent businesses from having to repeatedly submit the same data to different customs systems in various member states, to manage data through a single shared infrastructure, and to enable customs authorities to track the supply chain holistically. The Data Hub is not merely a system that facilitates the electronic submission of customs declarations. It is a central data infrastructure that will enable the combined evaluation of numerous data elements, such as customs value, tariff classification, origin, transportation, product compliance, permits and licenses, risk assessment, and historical transactions. Thus, customs authorities will be able to analyze not only a single import transaction but also the transactional behavior of a company or supply chain over time.
From the perspective of Turkish companies, the most significant consequence of this is the increased necessity for data submitted in exports to the EU to be consistent both within itself and across different systems. Today, there may be certain inconsistencies between the information on a Turkish exporter’s commercial invoice, A.TR certificate, declaration of origin, product conformity certificates, and the importer’s ERP system. In the new system, such discrepancies will be easier to detect thanks to centralized data analytics. Consistency will become particularly crucial regarding the Harmonized System (HS) or CN code, the origin of the goods, preferential origin status, customs value, manufacturer information, and product conformity data.
One of the regulation’s key innovations is the establishment of the European Union Customs Authority. The new authority will assume responsibilities such as developing a common risk management framework across the EU, operating the Data Hub, ensuring coordination among member states, conducting joint controls, and identifying high-risk trade flows. This development indicates that the EU customs system is moving toward a more centralized structure compared to national practices. From Türkiye’s perspective, this has a twofold impact. On the one hand, differences in implementation among member states are expected to decrease. On the other hand, if any Turkish exporter, supplier, or product group is assessed as high-risk at the EU level, this assessment will no longer be limited to a single member state but will take effect across the entire Union.
The new Union Customs Code is also reshaping economic operator statuses. While the current Authorized Economic Operator (AEO) system is being retained, a “Trust and Check Trader” status is being introduced, which provides a higher level of facilitation. Businesses holding “Trust and Check Trader” status will provide customs authorities with broader and continuous access to data; in return, they will benefit from less intervention, the option for self-release in certain transactions, streamlined customs procedures, and more advanced centralized customs clearance. The fundamental logic of the new system is less customs intervention in exchange for greater transparency.
There is an important distinction here for Turkish companies. The “Trust and Check Trader” status is primarily designed for businesses established within the EU customs territory. Therefore, it will generally not be possible for a company established in Türkiye and holding AEO status to directly qualify as a “Trust and Check Trader.” However, the importance of AEO mutual recognition arrangements between Türkiye and the European Union will increase even further. The new Union Customs Code allows for certain facilitations to be provided to trusted businesses in third countries based on the principle of mutual recognition. For this reason, a higher level of integration between Türkiye’s YYS system and the EU’s AEO system could create a significant competitive advantage in the future.
Risk analysis is also undergoing a fundamental transformation under the new system. It is evolving from a mere check of a single declaration into a much broader data analysis. Customs authorities will be able to analyze past import and export transactions, product prices, classification changes, origin information, transport routes, manufacturer and supplier data, and product safety information collectively. Consequently, the declaration of the same product under different HS codes in different EU countries, the import of similar products at significantly different customs values, or systematic changes in origin information could become automatic risk indicators.
This situation underscores the importance of tariff classification, origin, and customs value for Turkish exporters. The fact that a Turkish company uses a different CN code for a product shipped to Germany than for a sale to the Netherlands will no longer be viewed merely as two distinct national customs practices; rather, it will become comparable through the central system. Similarly, selling the same product to different customers at significantly different values or variations in origin information can be evaluated from a risk analysis perspective.
In terms of rules of origin, the new regulation does not eliminate the rules of existing preferential trade agreements. The legal nature of the A.TR certificate under the Customs Union between Türkiye and the European Union also remains unchanged. The A.TR certificate indicates the goods’ free circulation status within the Customs Union, not their preferential origin. However, the new data system will facilitate easier comparisons between A.TR information and the actual origin, preferential origin, supplier’s declaration, and product manufacturing details. Consequently, it will be even more critical for Turkish exporters to properly manage the legal distinctions between the A.TR certificate, the certificate of origin, the supplier’s declaration, and preferential origin documents.
Another important aspect of the new system is the strengthened integration between customs procedures and product compliance, environmental regulations, and market surveillance. The future EU customs system will not be limited to a structure that merely conducts tariff, value, and origin checks. Product safety, CE conformity, environmental regulations, prohibitions and restrictions, licenses, and other regulatory obligations will also become part of customs risk management. This is particularly important for Turkish sectors that export heavily to the EU, such as the automotive, machinery, electrical and electronics, chemical, and textile industries.
Significant changes are also anticipated in the e-commerce sector. The responsibilities of platforms and sellers are being expanded for low-value e-commerce imports into the EU from third countries. In some cases, an online platform or seller will assume responsibilities closer to those of an importer and will be subject to obligations regarding customs duties, product compliance, and data reporting. Consequently, customs processes will become more centralized and controlled for companies selling directly from Türkiye to consumers in the EU.
The new regulation is also changing the role of customs representatives. As customs procedures become increasingly data-driven and centralized, customs representatives will need to move beyond merely preparing declarations to possess higher levels of expertise in data management, compliance, and risk management. Statuses such as Authorized Economic Operator (AEO) or “Trust and Check” will gain greater importance in certain cross-border customs representation activities.
One of the most significant long-term consequences of the regulation is the diminishing importance of the concept of the “place of customs clearance.” Under the new model, procedures will be managed through the customs authority where the business is established or supervised, rather than the customs authority where the goods are physically located. Thus, the customs system is shifting from physical border control to a company- and supply chain-based oversight system. The role of the customs authority is also evolving from a structure that checks each transaction individually to that of a supervisory authority that continuously monitors a company’s systems and data.
For Turkish companies, the most significant outcome of this transformation will be data quality. In the coming period, companies exporting to the EU will need to ensure that the HS codes, country of origin, manufacturer, supplier, value, and product compliance information in their ERP systems are consistent with one another. Conflicts between information held in different departments or systems could increase customs risk. For this reason, customs compliance will increasingly move beyond the sole responsibility of the customs department and become integrated with the company’s data management, finance, logistics, procurement, production, and product compliance processes.
From the perspective of the Türkiye-EU Customs Union, the regulation also carries a more strategic significance. The Customs Union’s current infrastructure is largely based on the customs model of the 1990s. The new European Union customs system, however, is built on real-time data sharing, centralized risk analysis, and supply chain visibility. For this reason, in the coming years, it will not be sufficient to address Türkiye-EU customs relations solely within the framework of the digitization of A.TR certificates or the streamlining of traditional customs procedures. Data sharing and interoperability between Türkiye’s customs systems and the EU Customs Data Hub will become an increasingly important agenda item.
In conclusion, Regulation (EU) 2026/2108 is transforming the European Union’s customs system from a traditional declaration-based structure to one based on continuous data flow, centralized risk analysis, and supply chain monitoring. For Turkish companies, the fundamental requirement of this new era will not be limited to simply filing an accurate customs declaration. It will be necessary to manage HS codes, country of origin, value, product compliance, supplier, and transport information in an accurate, traceable, and consistent manner across all company systems. For this reason, it is crucial for Turkish companies exporting to the EU to review their customs master data now, centralize their origin and classification management, ensure integration between their ERP systems and customs and product compliance data, and prepare for new data requests from EU customers. In this new era, a key competitive factor in customs compliance will be not only companies’ adherence to regulations but also their ability to demonstrate this compliance through reliable and consistent data.
