UCC Legal Package
The Union Customs Code package has three main layers: the basic regulation, the delegated regulation, and the implementing regulation. Most customs questions require all three layers.
Source check date: 2026-06-11.
Union Customs Code
Regulation (EU) No 952/2013 lays down the Union Customs Code. CELEX: 32013R0952. ELI: Regulation (EU) No 952/2013.
Key areas:
- Article 5: definitions.
- Articles 9, 15 and 18: EORI, information obligations and customs representation.
- Articles 22 to 37: customs decisions.
- Articles 38 to 41: Authorised Economic Operator.
- Articles 42, 46 to 48 and 51: penalties, controls and record keeping.
- Articles 56 to 58: Common Customs Tariff.
- Articles 59 to 67: origin.
- Articles 69 to 76: customs value.
- Articles 77 to 123: customs debt, guarantees, recovery, repayment and remission.
- Articles 127 to 149: entry, presentation and temporary storage.
- Articles 158 to 187: customs declarations.
- Article 201: release for free circulation.
- Articles 210 to 262: special procedures.
- Articles 263 to 277: export and exit.
UCC Delegated Act
Commission Delegated Regulation (EU) 2015/2446 supplements the UCC. CELEX: 32015R2446. ELI: Delegated Regulation (EU) 2015/2446.
It contains detailed rules for decisions, declarations, special procedures, origin, valuation support, temporary storage, and Annex A and B data structures.
Important amendments include Commission Delegated Regulation (EU) 2023/398, CELEX 32023R0398, which updated customs declaration and entry summary declaration information exchange.
UCC Implementing Act
Commission Implementing Regulation (EU) 2015/2447 implements the UCC. CELEX: 32015R2447. ELI: Implementing Regulation (EU) 2015/2447.
It contains operational rules for applications, decisions, tariff quotas, valuation, origin procedures, declarations, controls and Annex data requirements.
Important amendments include Commission Implementing Regulation (EU) 2023/403, CELEX 32023R0403; Commission Implementing Regulation (EU) 2025/1728, CELEX 32025R1728; and Commission Implementing Regulation (EU) 2026/1200, CELEX 32026R1200.
Practical Meaning
Use the UCC for the legal principle. Use the Delegated Act and Implementing Act for the operational answer. For data fields, use the UCC Annexes and the EU Customs Data Model.
Official Sources
Dynamic or Member State-Specific Notes
The UCC legal package is EU-level law. National customs authorities implement some workflows, authorisation handling, payment methods, appeals, and penalties.