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 into force on 20 September 2026 and applies from 21 September 2027. What changes, and when? This article gives a first overview for the practitioner who will then read the code itself. We begin with a modelled situation: a customs representation company in 2036 and the clearance of one shipment. We built it as well as we can without the future delegated and implementing acts. Then we set out the key changes - who the importer is, what the customs representative answers for, the new trader statuses, the Data Hub, the Authority, penalties, e-commerce - and the dates from 2026 to 2034. The modelled situation is an example to keep in mind while reading the code, not advice.
Register and choose one article to read in full.
Already have an account? Membership plans
This is a preview. Read the full text at
A wrong EORI number can leave the direct customs representative solely liable for import VAT it cannot deduct - why that happens, and how to protect yourself.
Regulation (EU) 2026/2108 entered into force on 20 September 2026. What applies now, the timeline to 2034 and the new 'importer'. Watch the recording.
New Union Customs Code in force, EUDR product list changed, CBAM dates, forced labour, sanctions listings and the 50% rule, trade defence. Watch now.
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…
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…
News in brief: HMRC publishes illustrative UK CBAM rates, draft default values and rates guidance ahead of the 1 January 2027 start; consultation opened on extending CBAM to refinery products;…
