Effective 6 October 2026, the new Union Customs Code (UCC) Regulation (EU) 2026/1234 enters into force, replacing the previous Community Customs Code. This landmark reform introduces a fully digital customs environment, mandatory use of the EU Customs Data Hub, and harmonized risk management criteria across all member states. For Greek importers and exporters, the transition requires immediate adaptation of IT systems to the new AES (Automated Export System) and NCTS (New Computerised Transit System) phases. AADE has issued circular 1245/2026 detailing national implementing provisions, including simplified declaration procedures for AEO (Authorized Economic Operator) holders and new guarantees for temporary storage. The reform also strengthens customs enforcement powers, introducing real-time data exchange with law enforcement agencies to combat fraud and illicit trade.
Key Takeaways
- Full Digitalization Mandate: All customs declarations must be submitted electronically via the EU Customs Data Hub; paper-based SAD forms are abolished, with a six-month transition period for SMEs.
- Enhanced AEO Benefits: AEO certificate holders gain access to simplified declarations, reduced data requirements, and priority treatment in risk-based controls, incentivizing compliance investment.
- Stricter Valuation and Origin Rules: The new code tightens customs valuation methodologies and introduces blockchain-based proof of origin for preferential tariff treatment under EU trade agreements.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement