UCC

The Union Customs Code (UCC) is the European Union’s framework customs law, Regulation (EU) No 952/2013, which has applied in full since 1 May 2016 and replaced the former Community Customs Code. It sets the rules for customs declarations, customs value, origin, customs debt, guarantees, simplifications, and special procedures across all member states, and is supplemented by the Delegated Regulation (EU) 2015/2446 and the Implementing Regulation (EU) 2015/2447. The UCC drives the EU toward a paperless, fully electronic customs environment, with a transitional IT deployment period that ran to the end of 2025 for the remaining systems. Authorized economic operator status grants UCC simplifications.