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Taxation and Customs Union

Union Customs Code

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The Union Customs Code (UCC) is a key element of the ongoing actions to modernise EU customs. It provides a comprehensive framework for customs rules and procedures in the EU customs territory adapted to modern trade realities and modern communication tools. The Union Customs Code aims at a paperless and fully automated customs union. To achieve that objective, the Commission and the Member States have to upgrade some existing electronic systems and introduce some new ones for the completion of all customs formalities. The UCC entered into force on 1 May 2016, but some transitional arrangements still apply, most notably because not all of the electronic systems to deal with formalities are in place yet. Read More

News 16 February 2021UCC Work Programme Progress Report

Commission publishes a report on the progress in developing the electronic systems provided for under the Union Customs Code.

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EU Customs Data Model (EUCDM)

EU customs data model repository in native GEFEG FX format, EU customs data model html publication

eLearning courses and eBooks

Online learning materials to support the implementation of EU legislation and the dissemination of good customs and taxation practices

Nationale Zollverwaltungen

Member States Customs websites

UCC - Guidance documents

These guidance documents are of an explanatory and illustrative nature.

UCC - Q&A

General provisions, origin, valuation, guaranties, import & entry, simplifications, TIR transit procedure after export, customs goods manifest