New EU Customs Code 2026: what changes for importers and exporters

Key data

The framework that has regulated EU foreign trade for more than a decade is being repealed. The Regulation (EU) 2026/2108, published on 19 September 2026, replaces Regulation (EU) No. 952/2013 and completely updates the rules governing the entry and exit of goods in the European customs territory.

The most relevant novelty is not just the update of procedures: it is the creation of the European Union Customs Authority, a supranational body whose objective is to coordinate and harmonize the actions of the national customs authorities of all EEA Member States. This changes the structure of interaction for authorized economic operators, customs agents and companies with cross-border operations.

What does this regulation establish?

Regulation (EU) 2026/2108 does two fundamental things:

• Repeals and replaces Regulation (EU) No. 952/2013, which was the Union Customs Code in force until now.
• Creates the European Union Customs Authority, a supranational body designed to coordinate and harmonize the actions of national customs authorities in all EEA Member States.

In practical terms, the new regulation completely updates the regulatory framework that governs:

• The customs declaration procedures for imports and exports.
• Compliance obligations for authorized economic operators (AEO).
• The customs regimes applicable to goods in transit through EU territory.
• The IT systems and customs management platforms that operators must use.

The repeal of Regulation 952/2013 means that the previous framework is no longer valid as a legal reference. Contracts, internal procedures and customs IT systems that are anchored in the 2013 regulations must be reviewed and adapted.

Economic and operational impact

The complete replacement of the Customs Code has direct consequences on the operations and costs of any company with international trade activity:

• Contract review: Contracts with suppliers, customers and logistics operators that reference Regulation 952/2013 must be updated to reflect the new legal framework.
• Adaptation of IT systems: Customs management platforms, ERP systems and integrations with national customs must be reviewed to comply with new procedures and declarations.
• New declaration procedures: Companies will need to adapt their internal documentation and customs declaration flows to the requirements of the new regulation.
• Interaction with the new Customs Authority: The creation of a supranational body may involve new contact points, new communication channels and new accreditation requirements for authorized economic operators.

The impact is especially relevant for companies with high volumes of import or export operations, as the cost of adaptation (legal, technological and operational) will be proportional to the complexity and frequency of their customs operations.

Who does it affect?

• Importers: Companies that introduce goods into the EU customs territory from third countries.
• Exporters: Companies that remove goods from the EU customs territory to third countries.
• Customs agents: Professionals and companies that manage customs declarations on behalf of third parties.
• Carriers: International transport companies operating at the borders of the EU customs territory.
• Authorized economic operators (AEO): Companies with AEO status that must verify whether their accreditations and procedures remain valid under the new framework.
• International trade companies in general: Any company with international sales operations that involve crossing the customs borders of the EU or EEA.

Practical example

A Spanish industrial components manufacturer that regularly exports to markets outside the EU and, at the same time, imports raw materials from Asia, currently has its customs procedures documented with references to Regulation (EU) No. 952/2013.

With the entry into force of Regulation (EU) 2026/2108, this company will need to:

1. Update all its internal customs procedure manuals, replacing references to Regulation 952/2013 with the new 2026/2108.
2. Review with its customs agent whether the forms and declarations it regularly uses comply with the new requirements.
3. Check with its ERP software provider whether the customs management module is already adapted to the new regulatory framework.
4. If it has authorized economic operator (AEO) status, verify whether such status requires renewal or updating before the new European Union Customs Authority.

This adaptation process, although it does not necessarily involve new tariff costs, does entail an operational and legal cost that must be planned in advance.

What should companies do now?

1. Identify all references to Regulation 952/2013 in contracts, internal procedures and customs documentation, and plan their update to the new Regulation 2026/2108.
2. Contact the customs agent or foreign trade advisor to review whether current declaration procedures are compatible with the new regulatory framework.
3. Audit customs IT systems (ERP, customs management platforms, integrations with single windows) to detect necessary adaptations.
4. Review authorized economic operator (AEO) status if the company has it, and verify whether it requires updating before the new European Union Customs Authority.
5. Follow the publication of the entry into force date and the implementing rules of the regulation, as the effective application date has not been specified in the initial publication.
6. Train the operations and logistics team on the procedural changes introduced by the new customs code, especially regarding declarations and compliance obligations.

Official source

Consult full regulation on official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202602108