FinlandTulli
New Union Customs Code in force since 20 September 2026
Tulli now records the new Union Customs Code as in force EU-wide since 20 September 2026 under Regulation (EU) 2026/2108, with provisions applying in stages to March 2034.
By Taxxa AI OyPublished 9 October 2026
Finnish Customs (Tulli) has updated its customs-reform pageTulli to record that the new Union Customs Code entered into force EU-wide on 20 September 2026
Tulli. The previous version of the page described entry into force only as a target for the end of September 2026; the page now states it as accomplished fact, cites Regulation (EU) 2026/2108 of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority
Europa and repealing Regulation (EU) No 952/2013 (Official Journal 19 September 2026), and links a Commission release of 21 September 2026 marking the reform.
The Regulation itself was done at Strasbourg on 16 September 2026. Its Article 287 provides that it enters into force on the day following publication in the Official Journal, applies generally from 21 September 2027, and lists provisions applying earlier: empowerment and institutional provisions from entry into force, and a further set including distance-sales and Data Hub provisions from 1 July 2028. The Tulli page's reform timeline now runs from 2026 to 2034, with the Code's provisions applied in stages so that the last of them start applying on 1 March 2034Tulli.
The page also shifts several reform milestones from plan to past tense. The EU Customs Authority (EUCA) was established in Lille, France, in 2026 after the March 2026 decision of Parliament and Council to create it and the EU Customs Data Hub; its activity is still targeted to begin in full from the start of 2028. Since July 2026, customs duty has had to be paid on each consignment item in e-commerce purchases of at most 150 euro from outside the EU. From November 2026, a handling fee must be paid on each consignment item in all e-commerce purchases from outside the EU regardless of value.
For importers, exporters, customs brokers and e-commerce operators, the immediate consequence is that advice and procedures must now treat the new Code as the in-force framework while tracking which of its provisions apply already and which apply later, up to full application in March 2034; design work on the reform detail remains incomplete with items outstanding.
Legal basis: Regulation (EU) 2026/2108 of 16 September 2026 (OJ 19.9.2026), Article 287; Tulli reform page as updated.
Treat the new Union Customs Code as the in-force framework and map which of its provisions apply to each client flow already versus from 2027-2028 and 2034.