New Union Customs Code 2026

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On 19 September 2026 the new Union Customs Code was published in the Official Journal of the European Union. It is a landmark reform that will allow customs authorities to better protect the European Union’s borders and help deliver on the shared European ambitions related to fair trade and consumer protection. Given the fundamental importance of the new Regulation, this addendum was drawn up to supplement the existing Customs and Excise legislation Code 2026.

Eric Van Dooren is a Supreme Court judge in Belgium and an associate professor of customs law at the University of Antwerp.