Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Regulation (EU) 2026/2108 (OJ 19 September 2026), the new Union Customs Code and European Union Customs Authority, replacing Regulation (EU) No 952/2013 from 21 September 2027. It makes the importer and exporter accountable for data, payment and product compliance with non-customs rules, makes the seller or facilitating online platform the importer for distance sales with an EU handling fee per item, adds a Trust and Check trader status with real-time data and self-release alongside AEO, moves data provision to the EU Customs Data Hub (e-commerce from 1 July 2028, all operators by 1 March 2034), keeps advance cargo information, arrival, temporary storage, special procedures, transit, export and exit duties, adds binding valuation information, and requires Member States to penalise a minimum list of infringements, with 1 to 6 percent turnover-based penalties for systematic non-compliance in distance sales. The EU Customs Authority in Lille runs the Hub. General application from 21 September 2027.
Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority is a compliance framework from European Union with 9 domains and 26 controls. The largest domains are Customs debt, guarantees, payment and handling fee – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (4 controls), General obligations, registration, decisions, representation and records – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (4 controls), Authorised economic operators and Trust and Check traders – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (3 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (9)
Authorised economic operators and Trust and Check traders – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.29-30 | Authorised economic operator status |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.31 | Trust and Check trader status |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.78 | Self-release and delegated controls by Trust and Check traders |
Binding information and customs value – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.15-16 | Binding tariff, origin and valuation information |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.175 | Customs value of goods bought in distance sales |
Customs debt, guarantees, payment and handling fee – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.183 | Customs debt and debtors |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.194-203 | Guarantees |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.20 | Union handling fee for distance sales |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.210 | Payment of the customs debt |
EU Customs Data Hub and declarations – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.285 | Customs declarations during the transition |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.74-75 | Providing data through the EU Customs Data Hub |
Entry, arrival and temporary storage – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.101-103 | Arrival notification and physical presentation |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.104-108 | Temporary storage |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.97 | Advance cargo information |
Exporters, exit and export – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.114-116 | Export and re-export |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.117-123 | Pre-departure information, presentation and exit confirmation |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.28 | Exporter obligations |
General obligations, registration, decisions, representation and records – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.26 | Registration (EORI) and keeping it current |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.33-34 | Customs representation and liability |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.76 | Supporting documents and three-year retention |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.8-9 | Decisions: applications, compliance and internal controls |
Importers and importers for distance sales – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.27 | Importer obligations |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.5(13)-(14) | Importer for distance sales (e-commerce) |
Special procedures – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
| Code | Title |
|---|---|
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.125-129 | Special procedures: authorisation, records and discharge |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.140 | Union transit |
| regulation-eu-2026-2108-union-customs-code-and-eu-customs-authority::Art.145-147 | Customs warehouse for distance sales |
What is Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority and who does it apply to?
Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority is a compliance framework from European Union with 9 domains and 26 controls. Regulation (EU) 2026/2108 (OJ 19 September 2026), the new Union Customs Code and European Union Customs Authority, replacing Regulation (EU) No 952/2013 from 21 September 2027. It makes the importer and exporter accountable for data, payment and product compliance with non-customs rules, makes the seller or facilitating online platform the importer for distance sales with an EU handling fee per item, adds a Trust and Check trader status with real-time data and self-release alongside AEO, moves data provision to the EU Customs Data Hub (e-commerce from 1 July 2028, all operators by 1 March 2034), keeps advance cargo information, arrival, temporary storage, special procedures, transit, export and exit duties, adds binding valuation information, and requires Member States to penalise a minimum list of infringements, with 1 to 6 percent turnover-based penalties for systematic non-compliance in distance sales. The EU Customs Authority in Lille runs the Hub. General application from 21 September 2027. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority actually require?
Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority has 26 controls organised across 9 domains. The largest domains are Customs debt, guarantees, payment and handling fee – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (4 controls), General obligations, registration, decisions, representation and records – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (4 controls), Authorised economic operators and Trust and Check traders – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority do I already cover?
Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority?
Start your Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 26 controls and track your progress.
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