Union Customs Code (UCC)

Declarants must lodge electronic customs declarations, hold an EORI number and, if established outside the EU, generally use an EU-based representative. The UCC governs customs warehousing, inward processing, end use and transit, which require authorizations and guarantees. A reform approved by the Council and Parliament in September 2026 will replace it with a new code, an EU Customs Authority and a customs data hub, mandatory for e-commerce imports from July 1, 2028, with online sellers and platforms treated as importers.

The UCC determines how goods enter the EU and how fulfillment operators can hold them without paying duty. A non-EU brand stocking an EU warehouse can use customs warehousing to defer duty and import VAT until goods are released for sale, or re-export unsold stock without EU duty. The pending reform matters even more: from 2028, platforms and distance sellers will carry importer responsibility for B2C parcels, so cross-border shippers should prepare item-level data feeds now rather than relying on carriers to file.

• Bonded WarehouseStorage where duty waits until withdrawal

• EEC Customs Union1968 · Six EEC states drop internal duties and share a tariff

• Import Control System 2 (ICS2)2021, all modes 2025 · EU advance cargo security filing system
• EU VAT E-Commerce Package2021 · 2021 EU VAT rules for online sales and imports
• Treaty of Rome1957, in force 1958 · 1957 treaty founding the EEC and its customs union

1. Regulation (EU) No 952/2013 (EUR-Lex) eur-lex.europa.eu
2. Council of the EU: Modernising the EU customs union consilium.europa.eu