Key data
| Regulation | Corrigendum to Regulation (EU) 2026/2108 — new Union Customs Code and creation of the EU Customs Authority |
|---|---|
| Repealed regulation | Regulation (EU) No. 952/2013 (previous Union Customs Code) |
| Publication of corrigendum | 8 October 2026 |
| Entry into force of base Regulation | 19 September 2026 |
| Affected parties | Importing and exporting companies, customs agents and logistics operators in the EU |
| Category | European Regulation |
| Supervisory body created | Customs Authority of the European Union |
If your company imports or exports goods within or outside the European Union, the regulatory framework governing each customs clearance has just changed completely. The Regulation (EU) 2026/2108, in force since 19 September 2026, repeals Regulation 952/2013 which had been regulating European foreign trade for over a decade. The corrigendum published on 8 October 2026 corrects errors in the original text and may modify deadlines, definitions or specific procedures: ignoring it could mean operating under an incorrect interpretation of the regulation.
What does this regulation establish?
The new Union Customs Code introduces two major areas of change compared to Regulation 952/2013:
| Element | Previous situation (Regulation 952/2013) | New situation (Regulation 2026/2108) |
|---|---|---|
| Reference regulatory framework | Regulation (EU) No. 952/2013 | Regulation (EU) 2026/2108 — in force since 19/09/2026 |
| Customs supervision | National customs of each Member State with no European coordinating body | New EU Customs Authority as centralized supervisory body |
| Customs procedures | Partially harmonized procedures with scope for national interpretation | Unification of procedures across all Member States |
| Administrative contacts | Exclusively national customs authorities | Possible change of contact due to coordination with the new European Authority |
| IT systems | Systems adapted to Regulation 952/2013 | Mandatory adaptation to new requirements of Regulation 2026/2108 |
The corrigendum of 8 October 2026 corrects errors detected in the original text of Regulation 2026/2108. These errors may affect deadlines, definitions or specific procedures contained in the text. Therefore, the version that should be taken as operational reference is the consolidated version that incorporates the corrections, not the text published on 19 September 2026.
Economic and operational impact
The regulatory change has direct consequences in three operational areas for any company with foreign trade activity:
- Adaptation of customs clearance processes: unified procedures require reviewing internal documentation and declaration flows to ensure they comply with the new Regulation, not the repealed 952/2013.
- Update of IT systems: customs management platforms, ERPs and declaration systems must be adapted to the new technical requirements of Regulation 2026/2108. This may involve development costs, configuration or change of provider.
- New administrative contacts: the creation of the EU Customs Authority introduces a level of European coordination that may modify communication channels with the administration, especially in operations affecting multiple Member States.
- Risk of incorrect interpretation: operating with the original text of the Regulation without incorporating the corrections from the corrigendum of 8 October may lead to applying incorrect deadlines, definitions or procedures.
Who does it affect?
- Importing companies that introduce goods into the customs territory of the EU from third countries.
- Exporting companies that remove goods from the customs territory of the EU to third countries.
- Customs agents who act as customs representatives for importers and exporters.
- Logistics operators who manage the transport, storage and transit of goods under customs control.
- Foreign trade and supply chain departments of any company with international operations in the EU.
- Tax and legal advisors specializing in foreign trade who must update their reference regulatory basis.
Practical example
A Spanish textile company that regularly imports fabrics from Asian countries currently operates with customs clearance procedures configured in accordance with Regulation 952/2013. As of 19 September 2026, that regulation is repealed and the applicable framework is Regulation (EU) 2026/2108.
If the foreign trade department has not reviewed the consolidated version of the new Regulation — including the corrections from the corrigendum of 8 October 2026 — it may be applying declaration submission deadlines, customs value definitions or transit procedures that are no longer in force. This may result in border incidents, clearance delays and potential administrative claims by the Customs Authority.
Additionally, if its customs agent or ERP has not updated its systems to the new Regulation, the risk is also transferred to the logistics supply chain.
What should companies do now?
- Download and review the consolidated version of Regulation (EU) 2026/2108 that incorporates the corrections from the corrigendum of 8 October 2026, available on EUR-Lex. Do not operate solely with the original text from 19 September.
- Identify which deadlines, definitions or procedures have been corrected by the corrigendum and verify if they affect the company's usual operations (import clearance, export, transit, customs warehouse).
- Review and update internal customs clearance and declaration processes to ensure their compliance with the new Regulation, replacing any reference to the repealed Regulation 952/2013.
- Coordinate with the customs agent and logistics providers to confirm that their systems and procedures are also updated to Regulation 2026/2108.
- Update or request the update of IT systems (ERP, customs declaration platforms) to the new technical requirements of the Regulation.
- Identify the new administrative contact in the context of the EU Customs Authority for operations involving multiple Member States, and update communication protocols with the customs administration.
Frequently asked questions
When did the new EU Customs Code (Regulation 2026/2108) come into force?
Regulation (EU) 2026/2108 came into force on 19 September 2026. From that date, the previous Regulation (EU) No. 952/2013 is repealed. The corrigendum correcting errors in the original text was published on 8 October 2026 and must be incorporated into the operational reference version.
What is the EU Customs Authority and what does it mean for my company?
The Customs Authority of the European Union is the new centralized supervisory body created by Regulation 2026/2108. Its function is to coordinate the national customs of the Member States. For companies, this may involve changes in administrative contacts, especially in operations affecting multiple EU countries, and greater coordination between national customs authorities.
What exactly does the corrigendum published on 8 October 2026 correct?
The corrigendum corrects errors detected in the original text of Regulation (EU) 2026/2108. According to published information, the corrections may affect deadlines, definitions or specific procedures contained in the original text. To know the exact details of each correction, it is necessary to consult the consolidated version available on EUR-Lex.
What should I do if my customs IT systems are configured with Regulation 952/2013?
You should request your software provider or IT department to update the systems to Regulation (EU) 2026/2108, which is the regulatory framework in force since 19 September 2026. Operating with configurations based on the repealed Regulation 952/2013 may generate errors in declarations, border incidents and administrative problems.
Are customs agents already working with the new Regulation 2026/2108?
They should be as of 19 September 2026, the date the new Customs Code came into force. However, it is recommended that companies expressly confirm with their customs agent that their procedures and systems are updated to Regulation 2026/2108 and that they have incorporated the corrections from the corrigendum of 8 October 2026.
Official source
Consult complete 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_202690854
