On September 15, 2026, the Council's Position (EU) No 10/2026 at first reading was published in the Official Journal. The position supports a future Regulation establishing a new Union Customs Code and the European Union Customs Authority and repealing Regulation (EU) No 952/2013.
The text would strengthen importer obligations, including provision of customs data before release, payment responsibilities, records demonstrating compliance with other legislation applied by customs authorities and notification of suspicious movements. It also links customs controls with product-safety, market-surveillance and other non-customs requirements and develops the EU Customs Data Hub framework.
Because this is a first-reading position, these provisions are not yet final or directly applicable.
Impact
Impact assessment: Medium.
Key reasons: this is a major legislative milestone for the future EU customs architecture, but it is not yet final law.
Who is affected?
Importers, exporters, e-commerce operators, customs representatives, logistics providers and product-compliance teams.
Conclusion:
organizations should map future data, importer-of-record, product-compliance evidence and Customs Data Hub readiness, while continuing to apply the current Union Customs Code until the new Regulation is adopted and becomes applicable.
Regulatory Authority
Council of the European Union
Regulatory Impact
| Impact Type | Status |
|---|---|
| Top Priority | |
| Type Certificate | |
| Spectrum Bands | |
| Import Changes (HS Codes) | |
| Standard Changes | |
| Product Changes | |
| Label Changes |