I asked a similar question last week but I think I have it narrowed down to more specifically what is going wrong. The custom cell is being loaded and looks to be called correct
For me no solution of this often discussed topic helped directly. Finally I solved it with adding the "Collection Reusable View"-identifier to the storyboard custom cell. This value I set to the same value as in the DataSource-Function dequeueReusableCell(withReuseIdentifier:...). I think this is a very basic thing :)