The Union Custom Code (UCC) legal package is composed of the following legal acts:
- Union Customs Code
- UCC Delegated Act
- UCC Implementing Act
- UCC Transitional Delegated Act
- UCC Work Programme
Union Customs Code
Consult the consolidated version of the UCC.
The UCC was adopted on 9 October 2013 as Regulation (EU) No 952/2013 of the European Parliament and of the Council. It entered into force on 30 October 2013, although most of its substantive provisions apply from 1 May 2016.
The UCC was amended four times:
- modified Article 136 on goods that have temporarily left the EU’s customs territory by sea or air
- introduced some technical amendments to Articles 34, 124, 126, 129, 139, 146, 272 and 275
- introduced a new Article 260a to provide relief from import duties on goods repaired or altered in the context of international agreements
- includes a provision that brought the Italian exclave of Campione d’Italia into the EU customs territory from 1 January 2020, at the request of Italy. This modification is linked to the corresponding changes to the VAT and Excise Directives, in Council Directive (EU) 2019/475, which brings the Italian municipality into the scope of the EU customs territory but keeps it excluded from the VAT regime. This is to allow the application of a local VAT rate aligned to the Swiss VAT rate, for ensuring a level playing field for businesses.
- enables customs authorities and businesses to continue using transitional arrangements (i.e. existing IT systems or paper-based arrangements) for completing a small number of customs formalities until 2025 at the latest when new or upgraded IT systems for those formalities will be in place
- amended Article 163 of the UCC to provide for changes relating to the provision on supporting documents for certain non-customs formalities through the EU Single Window Environment for Customs
On 31 May 2022, the Commission published the interim evaluation of the implementation of the Union Customs Code. The evaluation assesses implementation of the UCC legal provisions and delivery of IT systems at EU and national levels from 1 May 2016 to the end of December 2020. It is based on comprehensive information and evidence collected through a detailed overview of the UCC’s practical implementation of rules, procedures and IT systems in all EU countries and an in-depth analysis of the most significant provisions and changes introduced by the UCC.
UCC Delegated Act
Consult the consolidated version of the UCC Delegated Act.
The UCC Delegated Act was adopted on 28 July 2015 as Commission Delegated Regulation (EU) 2015/2446. It supplements certain non-essential elements of the UCC.
Since its adoption, the UCC Delegated Act has been amended regularly to adjust the main rules laid down in the UCC to meet the needs of businesses and customs administrations.
Amendments:
UCC Transitional Delegated Act - Commission Delegated Regulation (EU) 2016/341
- amended Articles 2, 3, 104, 106, 112, 113, 128, 138, 141, 144, 146, 181 and 184 and added Articles 122a, 124, 124a, 126, 126a and 129a to 129d. These set out transitional provisions, which will apply until the IT systems concerned are fully operational.
Commission Delegated Regulation (EU) 2016/651
- corrects Articles 139 and 141 of the UCC Delegated Act
Commission Delegated Regulation (EU) 2018/1063
- amended Articles 1(19), 5(1), 10, 37(21), 40, 53, 55, 76, 82, 83, 97, 114, 115, 124a, 126a, 129a, 129d, 131, 133, 134, 136(1), 168, 189, 193, 195, 197 207 212, 215, 218, 220, 223, 228, 231-236 and Annexes A, B, B-04, B-05, 22-01, 71-05 and 90 and added Articles 7a, 177a and 197a. These changes included:
- a revised definition of ‘exporter’;
- an extension of the time limit for taking a decision on repayment or remission of customs duties;
- the introduction of some flexibility in the customs formalities applicable for transactions between a special fiscal territory and its mainland within the same Member State; and
- making it possible for EU residents to import cars rented outside the EU for short periods, such as holidays, without paying import duties.
Commission Delegated Regulation (EU) 2018/1118
- amended Article 84, providing for more flexibility in relation to the criteria for a guarantee waiver or a guarantee reduction
Commission Delegated Regulation (EU) 2019/1143
- amended Article 141 and added Article 143a and column H7 of Annex B to provide a new dataset for the declaration of certain low-value consignments
Commission Delegated Regulation (EU) 2020/877
- amended Articles 1(15), 6(1), 13(4), 17(1), 76, 104, 106, 112, 113, 127, 128d(1), 138 to 142, 143a, 144, 146, 147, 163, 166, 167, 177, 220, 224, 227, 229, 230, 237, 245(1) and 248 and Annex 71-03 to 71-05. The Regulation also added Articles 1(46) to (53), 113a and 235a and Annex 52-01 and deleted Article 168. The changes:
- concern new rules related to the waivers and time limits to lodge an entry summary declaration (ENS) and transitional provisions until the releases of the Import Control System 2 (ICS2) are deployed
- introduce a new definition of the intrinsic value as well as some transitional provisions for postal operators and Member States to enable the smooth implementation of the VAT e-commerce rules
- creates a new EU form 302 for the movement of goods in the context of military operations
Commission Delegated Regulation (EU) 2020/2191
- the time limits for lodging entry summary and pre-departure declarations for goods transported by sea into the EU customs territory from the United Kingdom after 1 January 2021 (Articles 105 and 244). It does so to enable customs administrations to carry out a proper risk analysis for security and safety purposes without causing major disruption to businesses’ logistical flows and processes.
Commission Delegated Regulation (EU) 2024/249
- replaced Annex B, which contains the common data requirements for the exchange and storage of information between customs authorities as well as between customs authorities and businesses. This is to ensure the horizontal harmonisation necessary for interoperability between the customs electronic systems used for the different types of declarations, notifications and proof of customs status of EU goods.
- establishes the link between the different declarations, notifications and proof of the customs status of EU goods set out in Annex B and the customs electronic systems provided for in the UCC work programme.
Commission Delegated Regulation (EU) 2023/398
- amended Articles 1, 113a, 136(1), 138(c), 139(1), 139(2), 141(1) and 148(4)
- added Article 112a
- adds a new definition of ‘third country postal operator’
- amends certain rules in the existing Delegated Regulation to reflect the latest developments in relation to the filing of ENSs in the context of releases 2 and 3 of the ICS2. This concerns, in particular, the mandatory provision of ENS data by postal operators established in non-EU countries in specific situations.
- introduces the possibility to allow persons other than the carrier to provide parts of the information of the ENS data in the context of rail transport, in line with Article 127(6) of the UCC
- makes it possible for EU businesses to use simplified customs formalities for empty and filled packings, including the use of oral declarations or declarations by any other act
- provides for the repayment of customs duties to the declarant/debtor in specific situations where goods were delivered free of charge to charitable or philanthropic organisations
Commission Delegated Regulation 2023/1128
- establish a simplified customs process for trusted traders, in particular as regards Entry Summary Declarations for certain goods and also establish a waiver of certain formalities for non-commercial parcels and small consignments sent to individuals in Northern Ireland
Commission Delegated Regulation 2023/1128
- updates the common data requirements for the exchange and storage of information as a result of updates to the electronic systems related to the Customs Decisions System (CDS) and the Guarantee Management system (GUM)
- introduces some changes to Annex B, concerning merging the specimens for the Transit Accompanying Document and the Transit/Security Accompanying Document, and the deletion of certain redundant annexes
Commission Delegated Regulation 2024/634
- updated rules regarding the proof of customs status for Union goods, namely to address the situations where goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status
- clarified the concept of an authorised issuer authorisation and introduced simplifications regarding the use of electronic cargo sensor devices
Commission Delegated Regulation 2025/218
- amended the provisions concerning musical instruments accessories to ensure they benefited from the same customs simplifications for temporary admission or re-export as musical instruments themselves
- updated the CN code relating to fresh bananas
UCC Implementing Act
Consult the consolidated version of the UCC Implementing Act.
The UCC Implementing Act was adopted on 24 November 2015 as Commission Implementing Regulation No 2015/2447. This act aims to ensure that there are uniform conditions for the implementation of the UCC and a harmonised application of procedures by all EU countries.
To fulfil its task of implementing the act, the Commission is assisted by the Customs Code Committee (see the Comitology Register).
Since its adoption, the UCC Implementing Act has been amended as set out below:
Commission Implementing Regulation (EU) 2017/989
- amended, in particular, Articles 62, 68, 163 and 329(8) to:
- make the rules to issue a long-term supplier’s declaration easier;
- give exporters more time to get a Registered Exporter system (REX) number in the context of the Comprehensive Economic and Trade Agreement (CETA); and
- ensure that international road transport is better secured in financial terms.
- applicable as of 14 June 2017
Commission Implementing Regulation (EU) 2018/604
- amended, in particular, the procedural rules to facilitate the establishment of the preferential origin of goods
- applicable as of 21 April 2018
Commission Implementing Regulation (EU) 2019/1394
- amended Articles 55, 187, 214, 234, 302, 311, 324, 329, 332, 333 and 340, mainly to expand the information that is to be collected under the EU Surveillance system on goods released for free circulation so that Member States can comply with new VAT rules for e-commerce and new rules to fight VAT fraud.
- amends some rules on the exit of goods from the EU customs territory.
- applicable as of 1 October 2019
Commission Implementing Regulation (EU) 2020/893
- amended, in particular, the procedural rules to:
- reflect the gradual deployment of ICS2 (Articles 182 to 189);
- determine the competent customs office for the release for free circulation of certain low-value consignments (Article 218, 220, 221); and
- lay down some procedural rules for the use of EU/NATO form 302 for the movement of military goods (Article 207, 220a, 220b, 285, 286 and 287)
- applicable as of 20 July 2020
Commission Implementing Regulation (EU) 2020/1727
- amended Article 24 as regards Authorised Economic Operators
- applicable as of 8 December 2020
Commission Implementing Regulation (EU) 2020/2038
- amended Annexes 23-01, 32-01, 32-02, 32-03 and 72-04 to take account of the withdrawal of the United Kingdom from the EU
- applicable as of 1 January 2021
Commission Implementing Regulation (EU) 2021/235
- replaced Annex B of Implementing Regulation 2447/2015 to harmonise the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of EU goods. The harmonisation is necessary to ensure the interoperability of the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of EU goods.
- applicable as of 15 March 21
Commission Implementing Regulation (EU) 2022/2334
- introduced certain amendments concerning the monitoring of decisions relating to binding information
- introduced flexibility in the procedures for issuing of or making out proofs of origin of goods
- applicable as of 19 December 2022, or 1 September 2021 for certain articles relating to Proofs of Origin and the PEM convention
Commission Implementing Regulation (EU) 2023/403
- amended Articles 36 and 184 to:
- enable Member States and the Commission to exchange specific information needed for pre-arrival security and safety risk analysis purposes using ICS2; and
- clarify the obligations on non-EU postal operators to provide the details required for the entry summary declaration.
- amended Annexes 32-01, 32-02 and 32-03 to include Ukraine in the list of countries in the guarantor’s undertakings for transit following Ukraine’s accession to the Common Transit Convention on 1 October 2022.
- applicable as of 15 March 2023
Commission Implementing Regulation (EU) 2024/250
- amends formats and codes for the common data requirements for the purposes of the exchange and storage of certain information for certain of the UCC IT systems
- applicable from 3 March 2024 or 1 March 2027, depending on the articles in question
Commission Implementing Regulation (EU) 2024/635
- amended several articles as regards the means of proof of the customs status of Union goods, and certain provisions relating to Union transit procedures
- applicable as of 11 March 2024
Commission Implementing Regulation (EU) 2025/411
- amended several annexes to the IA with a view to adding Georgia to the list of countries in the guarantor’s undertakings for transit, as a result of that State’s accession to the Common Transit Convention
- applicable as of 1 February 2025
Commission Implementing Regulation (EU) 2025/825
- amended Article 31 IA, concerning the rules on the AEO consultation procedure, to require the consulted customs authority to respond, in cases where the consultations are mandatory
- applicable as of 19 May 2025
Commission Implementing Regulation (EU) 2025/1728
- amended several articles and annexes as regards the procedure for issuing and making out proofs of origin, in particular with respect to the administrative requirements for economic operators to demonstrate the preferential origin of goods
- applicable as of 1 January 2025
UCC Transitional Delegated Act
Consult the consolidated version of the UCC Transitional Delegated Act.
The UCC Transitional Delegated Act was adopted on 17 December 2015 as Commission Delegated Regulation (EU) 2016/341. The act lays down transitional rules for businesses and customs authorities pending the upgrade or development of the relevant IT systems to create a fully electronic customs environment.
Amendments:
Commission Delegated Regulation (EU) 2023/398
- corrects Annex 12 to the UCC Transitional Delegated Act
Commission Delegated Regulation (EU) 2020/877 of 3 April 2020, laying down the Union Customs Code
Commission Delegated Regulation (EU) 2021/234 of 7 December 2020, as regards common data requirements and the codes to be used in certain forms
UCC Work Programme
The current version of the UCC work programme was adopted on 15 December 2023 as Commission Implementing Decision (EU) 2023/2879. The work programme concerns the development and deployment of the electronic systems provided for in the UCC and is closely linked to the UCC Transitional Delegated Act.
Commission Implementing Regulation (EU) 2025/512
- lays down rules governing electronic systems of the UCC work programme
The Commission also exercises its powers under the UCC to adopt implementing acts for specific or technical purposes, such as for the tariff classification of goods and for temporary derogations from the rules on preferential origin.
Read more about the UCC Work Programme.