The Union Customs Code (UCC) is the foundational legal framework for all customs processes in the European Union. Introduced in 2016, it harmonised customs rules across Member States. However, evolving trade dynamics, digitalisation needs, and enforcement gaps have prompted a comprehensive reform initiative.
Union Customs Code (UCC) Reform
Why Reform the UCC?
The European Commission’s reform proposal—unveiled in May 2023—aims to create a more agile, modern, and risk-focused customs environment.
Key drivers include:
- Rising volumes of e-commerce and small consignments
- Complex supply chains and origin fraud risks
- Need for better data-sharing and enforcement coordination
- Climate and sustainability goals tied to trade
Key Features of the UCC Reform
- EU Customs Data Hub: A centralised platform replacing Member State-level declaration systems, designed to reduce duplication and improve data quality.
- Event-Based Customs Supervision: Moves away from transactional declarations to ongoing customs supervision through supply chain data sharing.
- Trust & Check Traders: A new tier of highly compliant traders granted self-assessment rights and fewer checks.
- EU Customs Authority: Proposed central body to improve risk management, crisis response, and uniform enforcement.
Timeline and Implementation
The UCC reform is part of the modernised union customs code MUCC. Most other projects (NCTS, AES and CCI) are looking to have completion by the end of 2025.
For the UCC reform, the transition period is in effect until 2025. After this, there are key years which have been indicated as follows:
You can find more information here with the complete timeline: EU Customs Reform - European Commission.
Implications for Businesses
- Increased compliance and internal IT systems need to be aligned with new requirements and formats
- Revalidation of customs authorisations
- Shift from national customs systems to a centralised EU model
- Heightened importance of data accuracy e.g. in declarations, proper classification, valuation and origin determination to avoid penalties
Opportunities
- Greater consistency across Member States
- Reduced administrative burdens for compliant traders
- Improved transparency and predictability in customs processes
- With centralised clearance for import (CCI), businesses can manage all their eu imports through a single customs authority. In turn, this supports the consistency and lowering compliance costs across multiple member states
Preparing for Change
- Customs authorisations and procedures
- Data management capabilities
- Internal control systems and training needs
How ALS Can Help
The Union Customs Code reform is reshaping the way businesses interact with EU customs authorities. While the opportunities are significant—ranging from simplified procedures to real-time trade intelligence—so are the compliance and technical demands.
At ALS Customs Services, we help businesses prepare for this transition with clarity, foresight, and confidence.
Our reform-readiness services include:
- Provide specialised expertise: In-depth knowledge of the UCC regulations, special procedures and guiding businesses through complex requirements, maintaining compliance and being prepared
- Conducting customs health checks: Assess businesses current customs set up, identify areas for improvement, uncover potential opportunities for optimisation and cost saving
- Support AEO status applications: Help unlock benefits of AEO status under UCCAs EU customs moves toward centralisation and risk-led enforcement, ALS provides the guidance, tools, and expertise to ensure your customs operations are future-proof and strategically aligned.
