New EU Union Customs Code published in the Official Journal, will begin to apply from 21 September 2027

On Saturday 19 September, the Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 was published in the Official Journal of the European Union.

This follows the EU Parliament’s approval without vote in Plenary on 16 September of the compromise text of the new Union Customs Code (UCC) that EU Member States had approved on 3 September.

Regulation (EU) 2026/2108 entered into force a day after its publication in the Official Journal and member states will start to apply from 21 September 2027.

A key reform of the UCC is the creation of a single European customs IT system called the EU Data Hub, which will be managed by the newly established EU customs authority (EUCA). It will be available for optional use by 2031 and become mandatory by 2034. The data hub will replace at least 111 software systems currently used by customs authorities in Europe.

The EU customs authority (EUCA ) will be based in Lille, France. The authority is expected to become fully operational immediately. Its main responsibilities will be to coordinate future customs cooperation, ensure risk management and manage the data hub.

A significant volume of secondary legislation will be reviewed and passed under the new UCC, to succeed current secondary legislation on customs issues, including for example, in relation to the implementation of special customs procedures.

More information: https://eur-lex.europa.eu/eli/reg/2026/2108/oj