Customs data requirements in the EU – latest changes

Jurgita Stanienė
Jurgita Stanienė
Head of the Customs Compliance Department, UAB "Muita", Lithuania
Published 24 Mar 2024
Customs data requirements in the EU – latest changes
Adobe Stock
Case law
Customs law
The Union Customs Code and related regulations set out, among other things, the requirements for the data to be submitted to customs. Normally, these regulations are not often amended. However, this has not been the case recently, see ‘EU law news February 2024’. In this article, we provide an overview of some of the latest changes to the data elements and invite readers who are new to the subject to familiarise themselves with the data tables and the new definitions such as sub-elements, sub-classes and attributes.

Related content

A wrong EORI number, and the direct customs representative is held liable for the import VAT

A wrong EORI number, and the direct customs representative is held liable for the import VAT

Michael Lux
Michael Lux
13 Aug 2026

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,…

Duties & taxes
Customs law
Topic spotlight
The ten-year anniversary of the Union Customs Code: success stories and lessons for the future

The ten-year anniversary of the Union Customs Code: success stories and lessons for the future

Juozas Šarūnas Avižienis
Juozas Šarūnas Avižienis
31 May 2026

Editorial note: The Union Customs Code celebrates its tenth anniversary this year, and its "successor" is expected to be published in the Official Journal of the European Union in the…

Customs law
Perspective
UCC changes - purpose and impact

UCC changes - purpose and impact

Anthony Buckley
Anthony Buckley
14 Jul 2026

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…

Customs law
E-commerce
EU Customs Reform: reshaping responsibilities

EU Customs Reform: reshaping responsibilities

Massimo De Gregorio
Massimo De Gregorio
29 Jun 2026

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…

Customs law
Modernising EU Customs: a perspective from the European Shippers' Council

Modernising EU Customs: a perspective from the European Shippers' Council

Godfried Smit
Godfried Smit
15 Mar 2026

In this interview, Godfried Smit, Secretary General of the European Shippers’ Council, shares his reflections on the EU Customs Reform. From the future EU Data Hub and the growing importance…

Customs law
Perspective
The new Union Customs Code (UCC)

The new Union Customs Code (UCC)

12 May 2026

Anthony Buckley, former Head of Irish Customs, explains the proposed reform of the EU Union Customs Code (UCC) to CustomsClear - essential viewing for anyone in customs and trade compliance…

Customs law