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Estoniae-MTA

New Union Customs Code applies from 21 September 2027

It repeals Regulation 952/2013, creates the EU Customs Authority and the EU Customs Data Hub, and applies in phases with exceptions in Article 287.

By Taxxa AI OyPublished 21 September 2026

Tax

Regulation (EU) 2026/2108 of 16 September 2026 establishes a new Union Customs CodeEmta, creates the European Union Customs Authority and repeals Regulation (EU) No 952/2013. The regulation applies from 21 September 2027Emta, with exceptions set out in its Article 287Europa. This Regulation shall be binding in its entirety and directly applicable in all Member StatesEuropa Europa, so Estonian customs procedures rest on the new Code once it applies.

The repeal-and-replace approach was chosen for clarity: rather than amending Regulation 952/2013 again, the legislator concluded that the number of required changes demanded a new act. The stated weaknesses of the old framework include insufficient action against non-financial risks to goods, limited capacity to handle growing volumes of goods imported through distance sales, an IT systems architecture unable to keep pace with data-driven technology, and governance gaps producing divergent practice between Member States.

Two innovations carry the reform. The EU Customs Data Hub, a set of centralised electronic services and systems for customs formalities, controls, calculation and notification of the customs debt, guarantee management and surveillance of goodsEuropa, is to replace the existing national electronic systems developed under the old CodeEuropa. The EU Customs Authority is established as a central, operational body for the coordinated governance of the customs union in specific areas, including Union-level risk management drawing on notifications of customs decisions.

Application is phased. The regulation enters into force on the day following that of its publication in the Official Journal, but general application starts on 21 September 2027Europa. By way of derogation, the provisions listed in Article 287(3), including those empowering the Commission to adopt delegated and implementing acts, apply from entry into forceEuropa; Article 20(2) applies from 10 days after the entry into force of the delegated act adopted pursuant to Article 20(10)Europa; and the provisions listed in Article 287(5) apply from 1 July 2028Europa.

For businesses moving goods through Estonia, the practical point is timing: declarations, simplifications and authorisations will in time rest on the new Code rather than Regulation 952/2013, with the Data Hub eventually replacing the national systems through which information is exchanged today. Holders of customs decisions should note the reinforced monitoring duties on both sides: continuous self-monitoring by the holderEuropa, regular monitoring by the customs authorities, and notification of decisions to the EU Customs Authority for risk management purposesEuropa.

Legal basis: Regulation (EU) 2026/2108, Article 287, establishing the Union Customs Code and the European Union Customs Authority and repealing Regulation (EU) No 952/2013.

Map current customs authorisations and declaration workflows against the new Union Customs Code and track the Article 287 phase-in so systems are ready for the EU Customs Data Hub.

Sources