Union Customs Code

The Union Customs Code (UCC) was introduced across the European Union (EU) on 1 May 2016. It introduced a number of changes to how goods cross EU borders and some transitional arrangements will operate until 2020.

The UCC has been implemented through secondary legislation in the form of:

  • a Delegated Act (DA)
  • an Implementing Act (IA)

and their associated annexes.

The texts of the DA, IA and associated Annexes have been published in the Official Journal of the European Union L343 of 29/12/15.

The UCC also introduces a number of new concepts and modernises many existing procedures. Some of these changes will require the development of new IT systems and enhancements to existing systems. These will be introduced on a phased basis up until the 31 December 2020. The Transitional Delegated Act (TDA) provides for a transitional period during which paper forms or existing systems can continue to be used until the necessary IT systems are developed.

The relevant IT systems will be deployed on a phased basis. You will find further information on UCC IT developments in the Customs traders and agents section. 

You will find consolidated versions of the UCC, DA, IA and TDA which incorporate amendments since their original publication, on the EU Commission website. Further information on UCC can be found on the EU Commission website at the following links: