In 2026-10-07, the Portugal Tax and Customs Authority issued administrative notice (No. 16131/2026) announcing the EU New Customs Code (Union Customs Code, UCC) taking effect and application. This regulation is a core part of the EU Customs Modernization Plan, aiming to standardize and digitize customs procedures to improve efficiency and security in cross-border trade.
Key Points
- Regulation Background and Objectives: The EU New Customs Code replaces the old customs regulation, as a key step in the modernization of the EU Customs Union, aiming to create a unified, efficient, and digital customs environment to support smooth internal and external trade within the EU.
- Main Changes: The new regulation introduces centralized declaration, pre-declaration, and risk-based inspection mechanisms, requiring enterprises to submit customs declarations through officially certified electronic platforms, and strengthening information sharing and cooperation between customs and tax authorities.
- Impact on Enterprises and Suggestions: Enterprises need to update their customs systems to meet new requirements, suggested to familiarize themselves with the regulation details early, contact local customs for guidance, and consider investing in compliance training and system upgrades to avoid potential delays and penalties.
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