New French Customs Code 2026 - Complete recodification guide
Reference guide to the new French Customs Code (Code des douanes) recodified by ordonnance 2026-265. 7-book structure, article-by-article concordance with the old code, substantive changes, practical impacts by profession. In force May 1, 2026.
New French Customs Code 2026
The new Code des douanes enters into force on May 1, 2026. It replaces the code derived from decree-law n. 48-1935 of December 8, 1948 - never overhauled in 78 years.
Why this recodification
The 1948 Customs Code had become unreadable. Adopted under the Fourth Republic, never restructured despite the European customs union (1968), the Community Customs Code (1992), and the Union Customs Code (UCC, 2013), it had accumulated 78 years of amendments without any reorganization.
Article 36 of Law n. 2023-610 of July 18, 2023 authorized the government to proceed by ordonnance (executive order) with a complete overhaul. After 36 months of work and 9 opinions from the Commission superieure de codification (Higher Codification Commission), ordonnance n. 2026-265 of April 8, 2026 creates the new code.
Overview: what changes
The recodification is announced as "a droit constant" (at constant law) - meaning the substance of the rules does not change. But that is not entirely true. Several substantive changes have been introduced.
| Old code | New code | |
|---|---|---|
| Structure | 17 titles | 7 thematic books |
| Legislative articles | 478 (art. 1 to 478) | 890 (art. L111-1 to L786-4) |
| Regulatory articles | Not codified | 528 R. articles |
| Ministerial order articles | Not codified | 91 A. articles |
| Total | 478 | 1,445 |
| Numbering | Simple (1, 38, 265) | Prefixed L/R/A (L111-1, R131-1) |
| Principle | 1 article = sometimes 3 pages | 1 article = 1 idea |
| Overseas | Scattered | Dedicated Book VII (222 articles) |
| Indirect taxes | Outside code (CGI, LPF) | Integrated |
The 7 books
Book I - General principles and customs administration action
33 articles (L111-1 to L132-17)
Sole chapter: general provisions (L111-1 to L111-7)
Agents' oath, professional secrecy, prohibition of gratuities, whistleblowing. Former article 59 bis (professional secrecy) becomes L111-2 with an explicit reference to UCC art. 12.
Customs territory (L121-1 to L121-4)
Definition of the customs territory (metropolitan France + overseas departments), contiguous zone, airspace. Former art. 1 split into 4 separate articles.
Customs zone (L122-1 to L122-3)
Reorganization of former art. 44 into 3 separate articles (definition, land zone, maritime zone).
Operational reserve (L132-1 to L132-17)
17 articles on the customs operational reserve - takes former art. 52 bis to 52 sexies and splits them into individual articles.
Book II - Customs regime for goods and financial flows
50 articles (L211-1 to L243-3)
Goods declarations (L221-1 to L221-6), financial flow declarations (L222-1 to L222-9), prohibited goods (L231-1 to L231-6), goods in circulation (L232-1 to L232-7), goods by air (L233), goods held in official deposit (L234), and drug precursors (L241 to L243).
Document retention: the new article L221-1 requires that documents accompanying declarations be retained in their original form of creation (paper or electronic). This clarification did not explicitly exist in the old code.
Book III - Payment and recovery of duties and claims
79 articles (L311-1 to L332-5)
This is where the changes are most visible for operators.
Three major innovations now codified:
- Prior adversarial procedure (L311-1 to L311-16) - before any taxation, the administration must notify, state reasons, and allow a response period
- Formal position (L312-1 to L312-6) - the operator can request a binding position from the administration
- Right to error (L313-1 to L313-3) - voluntary correction without penalty, except for EU own resources
These provisions existed in scattered form (art. 67 A, 440-1 of the old code), but grouping them into a dedicated title "Rights and guarantees of taxpayers" sends a strong signal.
Book IV - Powers of control and observation
320 articles (L411-1 to L452-5) - the largest
Former article 60 (right of visit), already reformed by the law of July 18, 2023 following a Constitutional Council censure, is split into about twenty articles organized logically:
| Old | New | Subject |
|---|---|---|
| Art. 60 | L422-1 | General authorization for right of visit |
| Art. 60-1 | L422-2 | Visit within the customs zone and offices |
| Art. 60-2 | L422-3 | Visit on plausible grounds for suspicion |
| Art. 60-3 | L422-4 | Visit outside the zone (2h, authorization required) |
| Art. 60-4 to 60-10 | L422-5 to L422-15 | Modalities, safeguards, appeals |
| Art. 65 | L421-1 to L421-13 | Right of communication |
| Art. 64 | L423-1+ | Home visits |
Substantive change: article L421-1 (right of communication) explicitly extends to electronic media and communication by electronic correspondence, and adds a power to seize documents in addition to copying. This is a broadening compared to former art. 65.
Book IV also integrates:
- Personal data processing (L412-1 to L412-8) - new dedicated chapter
- Information exchanges between administrations (L413-1 to L413-21)
- Digital powers: data freeze on remote servers, computer searches
- Detention and hearing of persons (Title III, L431+)
Book V - Offenses, sanctions and liability
102 articles (L512-1 to L552-7)
Reprises the sanctions regime of former Title XII (art. 392-442) with a clarified structure:
- Title I: classifications (1st to 5th class) and sanctions (fine, confiscation, imprisonment)
- Title II: liability and joint liability
- Title III: specific provisions for indirect taxes (new - formerly in the CGI)
Article 391 repealed. Former article 391 (distribution of fines and confiscation proceeds, 40% to the Treasury) has no equivalent in the new code. The distribution of litigation proceeds will be regulated by decree.
Book VI - Procedures following controls and observations
84 articles (L611-1 to L643-5)
Prosecution (customs settlements, judicial proceedings), enforcement of court decisions, management of seized goods, criminal proceedings.
Book VII - Provisions for overseas territories
222 articles (L711-1 to L786-4)
Major innovation. For the first time, specific provisions for overseas collectivities are gathered in a dedicated book, by collectivity:
- Saint-Barthelemy (Title II)
- Saint-Martin (Title III)
- Saint-Pierre-et-Miquelon (Title IV)
- Guadeloupe, French Guiana, Martinique, Reunion, Mayotte (Titles V-VI)
- French Polynesia, Wallis-et-Futuna, New Caledonia, French Southern Territories (Titles VII-VIII)
222 articles - a full quarter of the entire code. Previously, these provisions were scattered across different titles, often through mere cross-references.
Substantive changes despite "constant law"
The recodification is presented as "a droit constant" (at constant law), but several modifications deserve attention from practitioners.
1. Customs zone: clarification of the land zone
Art. 44 para. 3: The land zone extends from the coastline to a line drawn forty kilometers inland.
Art. L122-2: The land zone of the customs area extends from the land border to a line drawn forty kilometers inland; from the coastline to a line drawn forty kilometers inland. A decree sets the methods for calculating distances.
The zone remains at 40 km, but the addition of a reference to a decree for distance calculation methods is new. This is a regulatory framework that did not exist before.
2. Right of communication extended to electronic media
Former art. 65 did not explicitly mention electronic media. New art. L421-1 adds:
- Explicit extension to electronic media
- Communication by electronic correspondence
- Power to seize documents (not just copy)
- Delegation to category C agents framed by written order
3. Right to error codified
The right to error (former art. 440-1, an isolated provision) is now a dedicated section (L313-1 to L313-3) in Book III, with explicit exclusion of EU own resources.
4. Integration of indirect taxes
Provisions from the CGI (art. 1791 ff.), the LPF (art. L24 to L286 BA) relating to indirect taxes are repealed and integrated into the new code. This is a massive transfer: 92 articles in Book V, Title III are entirely new.
5. Maritime provisions transferred to the Transport Code
Provisions on maritime mortgages (former articles in the Code des douanes) are transferred to the Code des transports (Transport Code, new art. L5114-6-1 to L5114-6-10). They are no longer in the Customs Code.
Concordance table
The Trade Hub provides the first interactive concordance table between the old and new French Customs Code.
| Type | Count | Description |
|---|---|---|
| Renamed | 63 | Same substance, minor rewording |
| Rewritten | 126 | Significant rewording (same substance, text rewritten) |
| Split | 133 | One old article split into several new ones ("1 article = 1 idea") |
| Split target | 239 | New article resulting from a split |
| Created | 438 | New article (overseas, indirect taxes, taxpayer rights) |
| Deleted | 155 | Article repealed, absorbed by UCC/DA/IA or moved to another code |
Key correspondences
| Old | New | Subject | Change |
|---|---|---|---|
| Art. 1 | L121-2, L123-1, L123-2 | Customs territory, free zones | Split into 3 |
| Art. 38 | L231-1, L231-4, L231-5, L231-6 | Customs conveyance, prohibitions | Split into 4 |
| Art. 43 | L121-1, L122-1 | Customs zone (definition) | Split |
| Art. 44 | L122-1, L122-2, L122-3 | Land zone + maritime zone | Split into 3 |
| Art. 59 bis | L111-2 | Professional secrecy | Rewritten, ref. UCC art. 12 |
| Art. 60 | L422-1, L422-21 | Right of visit | Split |
| Art. 64 | L423-6, L423-7, L423-8 | Home visits | Split into 3 |
| Art. 65 | L421-1, L421-2, L421-11 | Right of communication | Split, extended (electronic) |
| Art. 67 A | L311-1 | Adversarial procedure | Rewritten |
| Art. 391 | Repealed | Distribution of fines proceeds | Deleted |
| Art. 440-1 | L313-1 | Right to error | Rewritten, dedicated section |
Consult the full interactive table with all 1,154 AI-verified correspondences.
Practical impacts by profession
For customs brokers and freight forwarders
Update references in your procedures
All references to old articles must be updated before May 1, 2026. Common examples:
- "Art. 38" (prohibitions) becomes L231-5
- "Art. 60" (right of visit) becomes L422-1
- "Art. 44" (customs zone) becomes L122-2
No change to declaration obligations
The declaration regime remains identical. Forms, codes, EDI systems do not change.
Document retention
New art. L221-1 specifies the obligation to retain documents in their original form of creation (paper or electronic). Check your archiving policies.
For lawyers and legal professionals
Case law: existing decisions remain relevant
Decisions citing the old code (Cour de cassation, courts of appeal, CJEU) remain fully applicable. Article references change, not the substance of the law.
Briefs and submissions: update your references
From May 1 onwards, cite the new article numbers. Use the concordance table to convert your references.
Three new tools for your clients
- Prior adversarial procedure (L311-1): mandatory reasoned notification before taxation
- Formal position (L312-1): binds the administration
- Right to error (L313-1): correction without penalty
For compliance officers
No impact on EU obligations
CBAM, ICS2, EUDR, UCC, DA, IA are not affected. The recodification concerns French national law only.
Update internal procedures
All references to the Code des douanes in your compliance manuals, SOX procedures, and risk matrices must be updated.
Extended right of communication (L421-1)
The explicit extension to electronic media and the power to seize (not just copy) documents strengthens the administration's powers. Review your procedures for responding to communication requests.
FAQ
Q: Do my current declarations change? No. The declaration regime, TARIC codes, forms, EDI systems do not change. Only the legal references (article numbers) change.
Q: My client has ongoing litigation. Which article should I cite after May 1? Use the concordance table. Article 3 of the ordonnance provides that "references to repealed provisions are replaced by references to the corresponding provisions." Courts will apply this automatic substitution rule.
Q: Do DGDDI circulars and instructions remain valid? Yes. Administrative instructions (BOD, DGDDI instructions) remain applicable. The DGDDI will need to publish updated application circulars with the new article numbers.
Q: When will Legifrance have the consolidated version? The consolidated version of the new code will be available on Legifrance no later than May 1, 2026, the date of entry into force. In the meantime, the full text is available on The Trade Hub.
Legal basis
| Text | Reference |
|---|---|
| Ordonnance (legislative part) | n. 2026-265 of April 8, 2026, NOR: CPPD2525033R |
| Decree (regulatory part) | n. 2026-266 of April 8, 2026 |
| Ministerial orders | of April 8, 2026 |
| Publication | JORF n. 0086 of April 11, 2026 |
| Authorization | Law n. 2023-610 of July 18, 2023, art. 36 |
| Entry into force | May 1, 2026 |
| End of authorization | July 19, 2026 |
| Report to the President | JORFTEXT000053790993 |
Timeline
| Date | Event |
|---|---|
| December 8, 1948 | Decree-law n. 48-1935 creating the Code des douanes |
| July 18, 2023 | Law n. 2023-610 authorizing the recodification (art. 36) |
| February 2024 | Start of work (Commission superieure de codification) |
| 2024-2025 | 9 opinions from the Commission superieure de codification |
| Oct-Dec 2025 | Consultations with overseas collectivities |
| January 15, 2026 | Opinion of the French Polynesia assembly (final opinion) |
| April 8, 2026 | Adoption in Council of Ministers |
| April 11, 2026 | Publication in the Journal officiel (JORF n. 0086) |
| May 1, 2026 | Entry into force of all 3 parts |
| July 19, 2026 | Expiration of authorization |
Resources
- Code des douanes (new, 2026) - Full navigable text, 890 articles
- Code des douanes (old, repealed) - Version before May 1, 2026
- Interactive concordance table - 1,118 article-by-article correspondences
- JORF n. 0086 of April 11, 2026 - Official publication
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