Taxation and Customs Union

Union Customs Code

The Union Customs Code (UCC) is part of the modernisation of customs and serves as the new framework regulation on the rules and procedures for customs throughout the EU. Its substantive provisions have entered into force on 1 May 2016. More


On 2 March 2018, the European Commission proposed that customs authorities and economic operators be allowed to continue using, until 2025 at the latest, already existing systems for the completion of a small number of customs formalities. While most of the new or upgraded electronic systems that are necessary to apply the provisions of the UCC will be operational by 2020, some electronic systems may not be fully completed until 2025. Therefore this proposal would ensure that, in the case of customs formalities to be managed by electronic systems that will not be completed by 2020, already existing electronic systems or paper-based procedures can continue to be used until the new systems are ready.

Read the full proposal

On 22 January 2018, the European Commission has published a report on the state of play of implementation of the UCC since its entry into force on 1 May 2016. The report also deals with how the Commission has exercised its power to adopt delegated acts supplementing the UCC.
Read the full report