EU customs legal acts

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The definition of EU customs law is found in Regulation (EU) No 952/2013 of 9 October 2013 laying down the Union Customs Code, Article 5(2). It was amended in December 2022 by Regulation (EU) No 952/2013.

Watch the video and learn which legal acts make up the EU customs legislation. Practical examples are shown!

Memo. EU customs legislation means the body of legislation made up of all of the following:

  • Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level;
  • Common Customs Tariff - the Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff;
  • Legislation setting up a Union system of reliefs from customs duty - Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty;
  • International agreements containing customs provisions, insofar as they are applicable in the Union;
  • NEW! Regulation (EU) 2022/2399 on establishing the EU Single Window Environment for Customs and amending Regulation (EU) No 952/2013 amended the list by the Regulation itself and the provisions supplementing or implementing it.*

* Learn more by reading the article 'A closer look at the Regulation on the EU Single Window Environment for Customs' by Michael Lux and Enrika Naujoke, published in Customs Compliance & Risk Management journal (CCRM) Issue 18, 2023

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Comments ()

en
EU law news March 2024
24-03-2024

News in week 12: Proposed tariffs on grain imports from Russia and Belarus; EU-Vietnam FTA - update to HS2022; EU and the Philippines resume negotiations for FTA; Harmonized System Committee - preparations for HS2028; updated annex to Explanatory Notes to Chapter 44 of the HS; CJEU accepted a request for a preliminary ruling as regards amendment of a lodged customs declaration to change indirect representation to direct; reform of the Statute of the CJEU - jurisdiction to give preliminary rulings on customs, VAT and excise goes to the General Court; actions to combat counterfeiting and better protect intellectual property rights.

law
en
EU law news March 2024
24-03-2024

News in week 12: Proposed tariffs on grain imports from Russia and Belarus; EU-Vietnam FTA - update to HS2022; EU and the Philippines resume negotiations for FTA; Harmonized System Committee - preparations for HS2028; updated annex to Explanatory Notes to Chapter 44 of the HS; CJEU accepted a request for a preliminary ruling as regards amendment of a lodged customs declaration to change indirect representation to direct; reform of the Statute of the CJEU - jurisdiction to give preliminary rulings on customs, VAT and excise goes to the General Court; actions to combat counterfeiting and better protect intellectual property rights.

law
lt
ES aktualijos: kovas 2024
24-03-2024

Naujienos 12 savaitę: siūlomi tarifai grūdų importui iš Rusijos ir Baltarusijos; ES ir Vietnamo laisvosios prekybos susitarimas - taikoma SS2022; ES ir Filipinai atnaujina derybas dėl laisvosios prekybos susitarimo; Suderintos sistemos komitetas - pasirengimas SS2028; atnaujintas SS 44 skirsnio paaiškinimų priedas; ESTT priėmė prašymą priimti prejudicinį sprendimą dėl pateiktos muitinės deklaracijos pakeitimo, siekiant netiesioginį atstovavimą pakeisti tiesioginiu; ESTT statuto reforma - muitų, PVM ir akcizų klausimai perduodami Bendrajam Teismui; veiksmai kovoje su klastojimu ir siekiant geresnės intelektinės nuosavybės teisių apsaugos.

law
lt
ES aktualijos: kovas 2024
24-03-2024

Naujienos 12 savaitę: siūlomi tarifai grūdų importui iš Rusijos ir Baltarusijos; ES ir Vietnamo laisvosios prekybos susitarimas - taikoma SS2022; ES ir Filipinai atnaujina derybas dėl laisvosios prekybos susitarimo; Suderintos sistemos komitetas - pasirengimas SS2028; atnaujintas SS 44 skirsnio paaiškinimų priedas; ESTT priėmė prašymą priimti prejudicinį sprendimą dėl pateiktos muitinės deklaracijos pakeitimo, siekiant netiesioginį atstovavimą pakeisti tiesioginiu; ESTT statuto reforma - muitų, PVM ir akcizų klausimai perduodami Bendrajam Teismui; veiksmai kovoje su klastojimu ir siekiant geresnės intelektinės nuosavybės teisių apsaugos.

law
lt
LR aktualijos: kovas 2024
24-03-2024

Naujienos 12 savaitę: bešeimininkių prekių, neturinčių Sąjungos prekių muitinio statuso, realizavimo taisyklių pakeitimai; importuojamo negyvūninio maisto valstybinės maisto kontrolės tvarkos aprašo pakeitimai; importo ir eksporto deklaracijų taisymas ir pripažinimas negaliojančiomis po įforminimo - neelektroniniu būdu; asmens ryšiams su muitine duomenų muitinės deklaracijoje nurodymas - atnaujinta informacija; muitinės tarpininko atstovei palankus teismo sprendimas dėl jai inkriminuoto tarptautinių sankcijų pažeidimo.

law
lt
LR aktualijos: kovas 2024
24-03-2024

Naujienos 12 savaitę: bešeimininkių prekių, neturinčių Sąjungos prekių muitinio statuso, realizavimo taisyklių pakeitimai; importuojamo negyvūninio maisto valstybinės maisto kontrolės tvarkos aprašo pakeitimai; importo ir eksporto deklaracijų taisymas ir pripažinimas negaliojančiomis po įforminimo - neelektroniniu būdu; asmens ryšiams su muitine duomenų muitinės deklaracijoje nurodymas - atnaujinta informacija; muitinės tarpininko atstovei palankus teismo sprendimas dėl jai inkriminuoto tarptautinių sankcijų pažeidimo.

law
en
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

law
en
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

law
en
UK customs updates (Feb 2024): Focus on the movement of goods from the island of Ireland to Great Britain
10-03-2024

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised and explained in the overview below.

Mark Rowbotham

law
en
UK customs updates (Feb 2024): Focus on the movement of goods from the island of Ireland to Great Britain
10-03-2024

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised and explained in the overview below.

Mark Rowbotham

law
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