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2023/0156(COD)E

Establishing the Union Customs Code and the European Union Customs Authority

Last active 19 Sept 2026

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What this bill does

In plain terms: what it changes and who it affects.

It rewrites EU customs rules, creates a central customs data hub and authority, and tightens controls on imports, exports, e-commerce, and sanctions.

Who it affects

Importers, exporters, online marketplaces, carriers, and trusted traders would face new reporting, liability, and compliance rules. Consumers, EU businesses, and sectors subject to border checks would be affected by faster clearance and stronger controls on non-compliant goods.

Core of the proposal
  • Replaces the current customs code with simplified import and export processes.
  • Makes importers and exporters, including deemed importers, responsible for compliance and data reporting.
  • Creates an EU Customs Data Hub for single-entry data collection, sharing, and risk analysis.
  • Establishes an EU Customs Authority, common risk controls, and minimum customs infringement sanctions.
Key provisions
Transitional law
Current customs declarations may continue during the transition, and the new data hub starts with e-commerce; traders may use it from January 2032 and must do so by 2037.
Articles changed · 1 across 1 law
  • Regulation (EU) No 952/2013 (32013R0952)
    • entire act: repeals the entire regulation and replaces it with a new Union Customs Code

Latest update

08 Oct 2026

The most recent development in this bill's progress.

Adopted → 1st reading – Council of the EU

Adopted → 1st reading – Council of the EU

Documents

2 recent

SourcesOEILEUR-LexEU Law Tracker