Regulation (EU) 2026/2108 of 16 September 2026 was published in the Official Journal of the European Union on 19 September 2026. It repeals the 2013 Union Customs Code, creates a European customs authority based in Lille and organises the move to a single data platform. It has been in force since 20 September 2026, but general application is set for 21 September 2027, and some parts run until 2034.
We have published a full analysis of the text in the Village de la Justice on 22 September 2026: Le nouveau code des douanes de l’Union : ce qui change concrètement pour les entreprises (in French). The Village selected it among the featured articles of its weekly newsletter of 28 September 2026. This page sets out the points that already call for organisational decisions.
The end of the declarant, and an importer who answers for everything
The structural change is not tariff-related, it is personal. The figure of the declarant disappears in favour of a single importer, who takes on all the obligations attached to the operation, including the conformity of the product with the applicable sectoral legislation. A company that today reasons in terms of the liability of the declarant will have to reread its representation contracts in that light.
The heaviest consequence concerns the indirect representative. Where its client is not established in the Union, the representative becomes the importer itself, and therefore the responsible party, product conformity included. That is a considerable shift of risk for customs brokers, whose business model rests on providing a service and not on assuming product risk.
Marketplaces treated as importers
Online commerce is the second block. Platforms become importers for the sales they intermediate, and penalties are no longer calculated transaction by transaction but over twelve months of imports, in a range of one to six per cent of the annual value. Flat handling fees on distance sales are added, which Delegated Regulation (EU) 2026/2152 of 21 September 2026 has set at EUR 2 per item imported.
A three-stage timetable
Three dates structure the period. The text has been in force since 20 September 2026, but it hardly applies yet. General application begins on 21 September 2027, the date on which the 2013 code is repealed. The single data platform becomes mandatory only around 2034, with authorised economic operator and certified trusted operator statuses trading facilitations, self-release and deferred payment, against continuous access to company data.
And the French customs code born on 1 May 2026
The difficulty of method is French. Ordinance No 2026-265 of 8 April 2026 gave France an entirely recodified customs code, in force since 1 May 2026, which Union law overtakes seventeen months later. French law reasons in terms of the declarant, the person liable and the customs broker; the regulation reasons in terms of a single importer. The national rules on joint liability, on the criminal liability of the broker and on the attribution of offences will have to be reread.
There is as yet no case law, either on the regulation or on the new national code. One thing is certain: an assessment notified in 2028 on 2026 operations will engage three bodies of rules, the 2013 code, the European code of 2026 and the French code of 2026, each with its own numbering.
Before 21 September 2027: what must already be settled
The first question is contractual, not customs. In each flow, who will be the importer under the new code? The Chinese seller invoicing DDP, the forwarder clearing goods on behalf of others, the French customer receiving them: the answer decides who will answer for the debt and the penalties. It is settled in sales contracts and customs representation mandates, which will have to be reread one by one, since most were drafted for a declarant who disappears.
The second concerns data. An importer who answers for everything must be able to prove what its suppliers sent it, and an assessment notified in 2028 will turn on documents gathered in 2026. Companies that wait until the summer of 2027 will no longer have time to renegotiate.
Frequently asked questions
When does the new Union Customs Code apply?
Regulation (EU) 2026/2108 has been in force since 20 September 2026, but it applies generally only from 21 September 2027, when the 2013 Code is repealed. The single EU customs data hub will not become mandatory until around 2034.
Who will be responsible for an import from 2027?
The importer, who replaces the declarant and bears all the obligations attached to the transaction, including product compliance. An indirect representative acting for a client established outside the Union becomes the importer itself, and online marketplaces are importers for the sales they facilitate.
Will a reassessment covering 2026 transactions fall under the new Code?
Not only. A reassessment notified in 2028 on 2026 imports will involve three bodies of rules: the 2013 Union Code, the 2026 Regulation and the French customs code recodified on 1 May 2026, each with its own numbering. No case law yet settles how they fit together, and customs representation agreements should be reviewed now.
The full analysis is published in the Village de la Justice, in French: Le nouveau code des douanes de l’Union : ce qui change concrètement pour les entreprises (22 September 2026). On the obligations in force today, see our pages on the customs lawyer in France and on the 2026 European customs reform, and our international trade law page.
A further analysis aimed at businesses appeared in Le Moci, in French: Expertise : ce que les entreprises doivent savoir du nouveau code des douanes de l’UE (19 October 2026).
Further reading: Customs assessment: challenging a French notice of recovery.