EU customs legal acts

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