EU UCC reform (Union Customs Code reform)

A major overhaul of EU customs law. Among its provisions is the "deemed importer" concept, under which marketplaces and platforms selling to EU consumers become the legal importer of record and take on customs liability that previously sat with the brand or carrier. It moves into effect around 2028 through the EU Customs Data Hub, and brands selling into the EU need to understand how it changes their obligations from 2026 onward.