New Union Customs Code published: what changes and when
Regulation (EU) 2026/2108 entered into force on 20 September 2026, applies from 21 September 2027 and phases in until 2034 - with a modelled clearance of one shipment in 2036
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.
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