New Union Customs Code: what applies now and what comes next
Regulation (EU) 2026/2108: the provisions that already apply, the timeline to 2034 and the new definition of 'importer'
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EU law update: what changed in September and early October
The new Union Customs Code, Regulation (EU) 2026/2108, entered into force on 20 September 2026 and applies from 21 September 2027. The Commission has also changed the product list of…
UCC changes - purpose and impact
A cluster of EU customs changes has taken effect together, and they reach well beyond e-commerce. The €150 duty exemption is gone, and a flat €3 duty now applies to…
New Union Customs Code published: what changes and when
On 19 September 2026 the new Union Customs Code was published in the Official Journal as Regulation (EU) 2026/2108. The regulation also establishes the European Union Customs Authority. It entered…
EU Customs Reform: reshaping responsibilities
A customs-broker expert unpacks the sanctions and liability chapter of the EU customs reform, explaining how it reshapes responsibility across the whole supply chain and what it means for customs…
CERTEX in the context of the EU Customs Reform
Anthony Buckley, former Head of Irish Customs, explains what Certex (the Customs Single Window Certificate Exchange) is, how it works, and why it is central to the EU Customs Reform…
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment,…
