LEGAL AND INSTITUTIONAL ASPECTS OF THE UNION CUSTOMS CODE REFORM: TRANSITION TO CENTRALIZED MANAGEMENT AND DIGITAL INTEGRATION

Author

Assoc. Prof. Atanas Simeonov, PhD

Annotation

This study analyzes the fundamental paradigm shift in European Union customs law. The object of academic research is the new legal frame introduced by the enactment of Regulation (EU) 2026/2108, which repeals the previous Regulation (EU) No 952/2013. Special attention is paid to the institutional status and competences of the newly established EU Customs Authority (EUCA) based in Lille, France, and its interaction with national administrations within the context of the principle of shared management. The article evaluates the transition from traditional transaction-based declarations to a continuous data flow managed via theEU Customs data center (EU Customs Data Hub). Furthermore, the paper critically examines the new fiscal mechanisms in e-commerce, including the abolition of the EUR 150 duty-free threshold and the introduction of the "deemed importer" legal concept. Based on an objective doctrinal analysis, theoretical conclusions are drawn regarding the strengthening of the supranational element in European administrative law and the evolution of the Union's digital sovereignty.

Keywords

Customs Union; EU Customs Authority (EUCA); EU Customs data center; EU Customs Data Hub; deemed importer; Trust and Check Trader; e-commerce