Union Customs Code (UCC)
Main legislative framework governing customs operations in the European Union since 2016.
Union Customs Code (UCC)
The CDU (Union Customs Code — UCC) is European Regulation (EU) No. 952/2013 which constitutes the main legislative framework for all customs operations in the European Union. It has been in force since May 1, 2016.
Structure
The CDU is supplemented by a delegated act (DA) and an implementing act (IA) which specify the terms of application.
Main contributions
Complete dematerialization of customs procedures, harmonization of customs regimes between Member States, strengthening of the AEO status, introduction of centralized customs clearance and modernization of the rules of value and origin.
Impact for businesses
The CDU strengthens compliance requirements but also offers simplifications for trusted operators (AEO). Companies must adapt their internal procedures to the new requirements.