Union Customs Code

  • Combined Nomenclature 2027: The 1 January Code Cut-Over

    On 30 October 2026 the European Commission published Commission Implementing Regulation (EU) 2026/2163 in the L series of the Official Journal. It is the Combined Nomenclature 2027, the EU’s eight-digit goods classification, and it applies from 1 January 2027 to goods declared on import or export and to intra-EU trade statistics. Related reading: EU Customs…

  • EUR 3 Customs Duty and Union Handling Fee: Declaring From 1 November

    The European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) has issued a version of its EUR 3 customs duty guidance dated 5 October 2026, and the title now names a second charge: the Union handling fee. Since 1 July 2026, Article 2 of Council Regulation (EU) 2026/382 has imposed a temporary EUR 3…

  • EU Customs Reform: The Data Hub Timeline for Importers and Traders

    Regulation (EU) 2026/2108 was adopted on 16 September 2026, published in the Official Journal on 19 September 2026, and entered into force the following day. It establishes a new Union Customs Code and a European Union Customs Authority, and it repeals Regulation (EU) No 952/2013, the code adopted in 2013 and generally applicable since 1…