Adapting to the EU Customs Reform – Building Digital Compliance Agility and Customs Resilience

In this article, the data-driven customs framework of the EU Customs Reform is explored. It is argued that the “EU Customs Data Hub” and “Trust and Check trader authorisation” introduced by the reform implicitly require firms to develop two context-specific dynamic capabilities: digital compliance agility and digital customs resilience. Drawing on the dynamic capabilities view, the article conceptualizes these capabilities and demonstrates how they enable firms to achieve continuous regulatory compliance, adapt to evolving customs requirements and capitalize on the reform’s facilitation benefits.