Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 Sep... (32026R2108)
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 (Text with EEA relevance)
- 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
- (Text with EEA relevance)
- TITLE I
- GENERAL PROVISIONS
- CHAPTER 1
- Scope of customs legislation and mission of the customs authorities
- Article 1
- Subject matter and scope
- Article 2
- Mission of customs authorities
- Article 3
- Customs territory
- Article 4
- Delegation of powers
- CHAPTER 2
- Definitions
- Article 5
- Definitions
- CHAPTER 3
- Competent customs authority and operational rules of customs offices
- Article 6
- Competent customs authority
- Article 7
- Operational rules on the competent customs offices
- CHAPTER 4
- Customs decisions
- Section 1
- General principles
- Article 8
- Decisions taken upon application
- Article 9
- Management of decisions taken upon application
- Article 10
- Union-wide validity of decisions
- Article 11
- Annulment of favourable decisions
- Article 12
- Revocation, suspension and amendment of favourable decisions
- Article 13
- Decisions taken without an application
- Article 14
- Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
- Section 2
- Binding information
- Article 15
- Decisions relating to binding information
- Article 16
- Management of decisions relating to binding information
- Section 3
- Appeals
- Article 17
- Decisions taken by a judicial authority
- Article 18
- Right of appeal
- Article 19
- Suspension of implementation
- Section 4
- Charges and costs
- Article 20
- Charges, costs and Union handling fee
- CHAPTER 5
- Currency conversion and time limits
- Article 21
- Currency conversion
- Article 22
- Periods, dates and time limits
- CHAPTER 6
- Other provisions
- Article 23
- Confidentiality of data
- Article 24
- Exchange of additional information between customs authorities and economic operators
- Article 25
- Provision of information by the customs authorities
- TITLE II
- OBLIGATIONS AND RIGHTS OF PERSONS WITH REGARD TO CUSTOMS LEGISLATION
- CHAPTER 1
- Registration
- Article 26
- Registration
- CHAPTER 2
- Importer
- Article 27
- Importers
- CHAPTER 3
- Exporter
- Article 28
- Exporters
- CHAPTER 4
- Authorised economic operators and Trust and Check traders
- Article 29
- Application and authorisation for authorised economic operators
- Article 30
- Granting of the status of authorised economic operator
- Article 31
- Granting the status of Trust and Check trader
- Article 32
- Adaptation of the status of authorised economic operators and Trust and Check traders
- CHAPTER 5
- Customs representation
- Article 33
- Customs representatives
- Article 34
- Representatives’ empowerment
- TITLE III
- EU CUSTOMS DATA HUB
- CHAPTER 1
- General provisions
- Article 35
- Establishment of the EU Customs Data Hub
- Article 36
- Objectives of the EU Customs Data Hub
- Article 37
- Digital sovereignty
- CHAPTER 2
- Technical aspects, functionalities, features and application of the EU Customs Data Hub
- Article 38
- Functionalities and features of the EU Customs Data Hub
- Article 39
- Pilot phase for the EU Customs Data Hub
- Article 40
- National applications complementing the EU Customs Data Hub
- CHAPTER 3
- Data
- Article 41
- Purposes of the processing of personal data and other data in the EU Customs Data Hub
- Article 42
- Right for the European Public Prosecutor’s Office to obtain data available in the EU Customs Data Hub
- Article 43
- Rights for Europol and Frontex to obtain data available in the EU Customs Data Hub
- Article 44
- Personal data in the EU Customs Data Hub
- Article 45
- Retention period of personal data in the EU Customs Data Hub
- Article 46
- Roles and responsibilities for personal data processed in the EU Customs Data Hub
- Article 47
- Restriction of the rights of data subjects
- Article 48
- Coordinated supervision by the European Data Protection Supervisor and national supervisory authorities
- Article 49
- EU Customs Data Model
- Article 50
- Technical means for cooperation
- CHAPTER 4
- Other provisions
- Article 51
- Development, operation and maintenance of the EU Customs Data Hub
- Article 52
- Business continuity
- Article 53
- Derogations
- TITLE IV
- CUSTOMS SUPERVISION, RISK MANAGEMENT AND CUSTOMS CONTROLS
- CHAPTER 1
- Customs supervision
- Article 54
- Customs supervision
- CHAPTER 2
- Customs risk management
- Article 55
- General principles
- Article 56
- Role of the Commission
- Article 57
- Role of the EU Customs Authority
- Article 58
- Role of national customs authorities
- Article 59
- Common risk criteria and standards
- Article 60
- Information relevant for risk management and controls
- Article 61
- Evaluation of customs risk management
- Article 62
- Conferral of implementing powers
- CHAPTER 3
- Customs controls
- Article 63
- Customs controls
- Article 64
- Verification of the data provided or made available
- Article 65
- Examination and sampling of goods
- Article 66
- Results of the verification
- Article 67
- Identification measures
- Article 68
- Post-release controls
- Article 69
- Audits
- Article 70
- Intra-Union flights and sea crossings
- TITLE V
- PLACING GOODS UNDER A CUSTOMS PROCEDURE
- CHAPTER 1
- Customs status of goods
- Article 71
- Presumption of customs status of Union goods
- Article 72
- Loss of customs status of Union goods
- Article 73
- Union goods leaving the customs territory of the Union temporarily
- CHAPTER 2
- Placement and release
- Article 74
- Placement of goods under a customs procedure
- Article 75
- Other forms of notification of availability of the goods
- Article 76
- Information and supporting documents
- Article 77
- Release of the goods
- Article 78
- Release of the goods on behalf of the customs authorities by Trust and Check traders
- Article 79
- Amendment of information for placing goods under a customs procedure
- Article 80
- Invalidation of data for placing goods under a customs procedure
- CHAPTER 3
- Transitional provisions on customs declarations
- Article 81
- Customs declaration
- Article 82
- Standard customs declaration
- Article 83
- Simplified declaration
- Article 84
- Supplementary declaration
- Article 85
- Lodging a customs declaration
- Article 86
- Lodging a customs declaration prior to the presentation of goods to customs
- Article 87
- Acceptance of a customs declaration
- Article 88
- Amendment of a customs declaration
- Article 89
- Invalidation of a customs declaration
- Article 90
- Simplification of the drawing-up of data for goods falling under different tariff subheadings
- Article 91
- Centralised clearance
- Article 92
- Entry in the declarant’s records
- Article 93
- Cessation of validity
- CHAPTER 4
- Disposal of goods
- Article 94
- Measures to be taken by the customs authorities
- Article 95
- Destruction of goods
- Article 96
- Abandonment
- TITLE VI
- GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
- CHAPTER 1
- Entry of goods
- Article 97
- Advance cargo information
- Article 98
- Risk analysis of advance cargo information
- Article 99
- Amendment of advance cargo information
- Article 100
- Invalidation of advance cargo information
- Article 101
- Notification of arrival in relation to the entry of means of transport and of goods
- Article 102
- Conveyance to the appropriate place
- Article 103
- Physical presentation of goods to customs
- Article 104
- Temporary storage of goods
- Article 105
- Temporary storage information
- Article 106
- Amendment of temporary storage information
- Article 107
- Invalidation of temporary storage information
- Article 108
- Authorisation for the operation of temporary storage facilities
- CHAPTER 2
- Release for free circulation
- Article 109
- Scope and effect
- Article 110
- Application of commercial policy measures to inward and outward processing
- CHAPTER 3
- Relief from import duty
- Article 111
- Returned goods
- Article 112
- Goods previously placed under the inward processing procedure
- Article 113
- Products of sea-fishing and other products taken from the sea
- TITLE VII
- GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
- CHAPTER 1
- Export and re-export
- Article 114
- Export
- Article 115
- Relief from export duty for Union goods temporarily exported
- Article 116
- Re-export
- CHAPTER 2
- Exit of goods
- Article 117
- Pre-departure information
- Article 118
- Risk analysis of the pre-departure information
- Article 119
- Amendment of the pre-departure information
- Article 120
- Invalidation of pre-departure information
- Article 121
- Notification of arrival of the goods at the point of exit
- Article 122
- Physical presentation of goods to customs
- Article 123
- Exit confirmation
- TITLE VIII
- SPECIAL PROCEDURES
- CHAPTER 1
- General provisions
- Article 124
- Scope
- Article 125
- Authorisation
- Article 126
- Authorisations with retroactive effect
- Article 127
- Retroactive amendment to the authorisation
- Article 128
- Records
- Article 129
- Discharge of a special procedure
- Article 130
- Transfer of rights and obligations
- Article 131
- Movement of goods
- Article 132
- Usual forms of handling
- Article 133
- Equivalent goods
- CHAPTER 2
- Transit
- Section 1
- General rules
- Article 134
- Scope
- Article 135
- External transit
- Article 136
- Internal transit
- Article 137
- Single territory for transit purposes
- Article 138
- Exclusion of persons from TIR operations
- Article 139
- Authorised consignee and authorised consignor for TIR purposes
- Section 2
- Union transit
- Article 140
- Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
- Article 141
- Goods passing through the territory of a third country under the external Union transit procedure
- CHAPTER 3
- Storage
- Section 1
- Common provisions
- Article 142
- Scope
- Article 143
- Duration of a storage procedure
- Section 2
- Customs warehousing
- Article 144
- Storage in customs warehouses
- Article 145
- Customs warehouse for distance sales
- Article 146
- Processing in a customs warehouse
- Article 147
- Responsibilities of the holder of the authorisation
- Section 3
- Free zones
- Article 148
- Designation of free zones
- Article 149
- Buildings and activities in free zones
- Article 150
- Non-Union goods in free zones
- Article 151
- Taking goods out of a free zone
- Article 152
- Customs status
- CHAPTER 4
- Specific use
- Section 1
- Temporary admission
- Article 153
- Scope
- Article 154
- Period during which goods may remain under the temporary admission procedure
- Article 155
- Amount of import duty in the case of temporary admission with partial relief from import duty
- Section 2
- End-use
- Article 156
- End-use procedure
- CHAPTER 5
- Processing
- Section 1
- General provisions
- Article 157
- Rate of yield
- Section 2
- Inward processing
- Article 158
- Scope
- Article 159
- Period for discharge
- Article 160
- Temporary re-export for further processing
- Section 3
- Outward processing
- Article 161
- Scope
- Article 162
- Goods repaired or replaced free of charge
- Article 163
- Goods repaired or altered in the context of international agreements
- Article 164
- Standard exchange system
- Article 165
- Prior import of replacement products
- TITLE IX
- TARIFF CLASSIFICATION, ORIGIN AND CUSTOMS VALUE OF GOODS
- CHAPTER 1
- Common Customs Tariff and tariff classification of goods
- Article 166
- Common Customs Tariff and customs surveillance
- Article 167
- Tariff classification of goods
- CHAPTER 2
- Origin of goods
- Article 168
- Non-preferential origin
- Article 169
- Acquisition of non-preferential origin
- Article 170
- Proof of non-preferential origin
- Article 171
- Preferential origin
- Article 172
- Determination of origin of specific goods
- CHAPTER 3
- Value of goods for customs purposes
- Article 173
- Scope
- Article 174
- Method of customs valuation based on the transaction value
- Article 175
- Transaction value for goods purchased in distance sales
- Article 176
- Elements of the transaction value
- Article 177
- Elements not to be included in the customs value
- Article 178
- Simplifications
- Article 179
- Secondary methods of customs valuation
- Article 180
- Customs value for export duty purposes
- Article 181
- Procedural rules for determining the customs value
- Article 182
- Determination of the customs value in specific situations
- TITLE X
- CUSTOMS DEBTS AND GUARANTEES
- CHAPTER 1
- Incurrence of a customs debt
- Section 1
- Customs debt on import
- Article 183
- Release for free circulation and temporary admission
- Article 184
- Special provisions relating to non-originating goods
- Article 185
- Customs debt incurred through non-compliance
- Article 186
- Deduction of an amount of import duty already paid
- Section 2
- Customs debt on export
- Article 187
- Export and outward processing
- Article 188
- Customs debt incurred through non-compliance
- Section 3
- Provisions common to customs debt incurred on import and export
- Article 189
- Customs debt where goods are subject to other legislation applied by the customs authorities
- Article 190
- Several debtors
- Article 191
- General rules for calculating the amount of import or export duty
- Article 192
- Special rules for calculating the amount of import duty
- Article 193
- Place where the customs debt is incurred
- CHAPTER 2
- Guarantee for a potential or existing customs debt
- Article 194
- General provisions
- Article 195
- Reference amount of a compulsory guarantee
- Article 196
- Reference amount of a precautionary guarantee
- Article 197
- Provision of a guarantee
- Article 198
- Choice of guarantee
- Article 199
- Guarantor
- Article 200
- Comprehensive guarantee
- Article 201
- Temporary prohibitions relating to the use of comprehensive guarantees
- Article 202
- Additional or replacement guarantee
- Article 203
- Release of the guarantee
- CHAPTER 3
- Recovery, payment, repayment and remission of the amount of import or export duty
- Section 1
- Determination of the amount of import or export duty, notification of the customs debt and entry into the accounts
- Article 204
- Determination of the amount of import or export duty
- Article 205
- Notification of the customs debt
- Article 206
- Limitation of the customs debt
- Article 207
- Entry in the accounts
- Article 208
- Time of entry in the accounts
- Article 209
- Conferral of implementing powers
- Section 2
- Payment of the amount of import or export duty
- Article 210
- General time limits for payment and suspension of the time limit for payment
- Article 211
- Payment
- Article 212
- Deferment of payment
- Article 213
- Periods for which payment is deferred
- Article 214
- Other payment options
- Article 215
- Enforcement of payment
- Article 216
- Interest on arrears
- Section 3
- Repayment and remission
- Article 217
- Repayment and remission
- Article 218
- Overcharged amounts of import or export duty
- Article 219
- Defective goods or goods not complying with the terms of the contract
- Article 220
- Error by the customs authorities
- Article 221
- Equity
- Article 222
- Procedure for repayment and remission
- CHAPTER 4
- Extinguishment of a customs debt
- Article 223
- Extinguishment
- Article 224
- Application of penalties
- TITLE XI
- RESTRICTIVE MEASURES AND CRISIS MANAGEMENT MECHANISM
- CHAPTER 1
- Restrictive measures
- Article 225
- Role of the EU Customs Authority and of the customs authorities
- Article 226
- Reporting
- CHAPTER 2
- Crisis management mechanism
- Article 227
- Protocols and procedures
- Article 228
- Activation of the crisis management mechanism
- TITLE XII
- THE EUROPEAN UNION CUSTOMS AUTHORITY
- CHAPTER 1
- Principles
- Article 229
- Establishment and legal status
- Article 230
- Seat
- Article 231
- Mission and objectives of the EU Customs Authority
- CHAPTER 2
- Tasks
- Article 232
- Tasks
- Article 233
- Further tasks
- CHAPTER 3
- Organisation of the EU Customs Authority
- Section 1
- Administrative and management structure
- Article 234
- Administrative and management structure
- Section 2
- The Management Board
- Article 235
- Composition of the Management Board
- Article 236
- Chairperson of the Management Board
- Article 237
- Meetings of the Management Board
- Article 238
- Functions of the Management Board
- Article 239
- Voting rules of the Management Board
- Section 3
- The Executive Board
- Article 240
- The Executive Board
- Section 4
- The Executive Director
- Article 241
- Appointment, dismissal and extension of the term of office
- Article 242
- Tasks and responsibilities of the Executive Director
- Article 243
- Deputy Executive Director
- Article 244
- Tasks and responsibilities of the Deputy Executive Director
- Article 245
- Customs Advisory Board
- Section 5
- Data Auditor
- Article 246
- Appointment, status and independence of the Data Auditor
- Article 247
- Responsibilities and tasks of the Data Auditor
- CHAPTER 4
- Establishment and structure of the budget of the EU Customs Authority
- Article 248
- General provisions
- Article 249
- Single programming document
- Article 250
- Establishment of the budget
- Article 251
- Structure of the budget
- Article 252
- Implementation of the budget
- Article 253
- Presentation of accounts and discharge
- Article 254
- Combating fraud
- CHAPTER 5
- Provisions on staff
- Article 255
- General provision
- Article 256
- Seconded national experts and other staff
- Article 257
- Privileges and immunities
- CHAPTER 6
- General and final provisions
- Article 258
- Transparency and communication
- Article 259
- Obligation of professional secrecy
- Article 260
- Security rules on the protection of classified and sensitive non-classified information
- Article 261
- Language arrangements
- Article 262
- Evaluation
- Article 263
- Liability of the EU Customs Authority
- Article 264
- Headquarters Agreement and operating conditions
- Article 265
- Start of the EU Customs Authority’s activities
- TITLE XIII
- CUSTOMS COOPERATION
- CHAPTER 1
- Cooperation between customs authorities within the Union
- Article 266
- Internal customs cooperation
- Article 267
- Joint controls
- CHAPTER 2
- Cooperation with other authorities within the Union
- Article 268
- Customs cooperation with other authorities within the Union
- Article 269
- Actions to be taken by the customs authorities
- CHAPTER 3
- Customs cooperation with other authorities outside the Union
- Article 270
- Customs cooperation with authorities of third countries and international organisations
- Article 271
- Bilateral agreements with third countries
- Article 272
- Exchange of data with third countries
- TITLE XIV
- INFRINGEMENTS OF CUSTOMS LEGISLATION AND NON-CRIMINAL PENALTIES
- Article 273
- Subject matter and general provisions
- Article 274
- Infringements of customs legislation
- Article 275
- Penalties
- Article 276
- Penalties for systematic non-compliance in the case of distance sales
- Article 277
- Classification of high-risk economic operators
- Article 278
- Cooperation between Member States
- TITLE XV
- FINAL PROVISIONS
- CHAPTER 1
- Performance measurement of the customs union
- Article 279
- Assessment and reporting
- CHAPTER 2
- Monitoring, evaluation and reporting
- Article 280
- Monitoring
- Article 281
- Evaluation and reporting
- CHAPTER 3
- Delegation of power and committee procedure
- Article 282
- Exercise of the delegation
- Article 283
- Committee procedure
- CHAPTER 4
- Final provisions
- Article 284
- Repeal
- Article 285
- Transitional measures related to the establishment of the EU Customs Data Hub
- Article 286
- The date of adoption of certain delegated and implementing acts
- Article 287
- Entry into force and application
- ANNEX
- CORRELATION TABLE
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