Regulation (EU) 2026/2108, the recast Union Customs Code (UCC), entered into force on 7 October 2026, repealing Regulation (EU) 952/2013. The new Code introduces a fully digital customs environment: all declarations, notifications, and supporting documents must be submitted electronically via the EU Customs Data Hub. Key innovations include a centralized EU Customs Authority (replacing national authorities for risk management), a trusted trader program (AEO 2.0) with mutual recognition of controls, and a single window for all regulatory requirements (sanitary, phytosanitary, dual-use). For Greek importers, AADE Circular E.2054/2026 (7 October 2026) transposes the procedural changes: the national customs IT system (ICISnet) will migrate to the EU Hub by 31 December 2026. Transitional rules allow paper-based declarations until 30 June 2027 for SMEs. The Code also establishes a harmonized penalty framework: up to €50,000 or 10% of the customs debt for serious infringements.
Key Takeaways
- Mandatory Digitalization: All customs formalities must be processed through the EU Customs Data Hub. Greece’s ICISnet migration deadline is 31 December 2026.
- AEO 2.0 Benefits: Authorized Economic Operators gain centralised clearance, deferred payment guarantees, and reduced physical inspections. Existing AEO certifications transition automatically by 31 March 2027.
- Single Window Integration: Importers submit one dataset covering customs, veterinary, phytosanitary, and dual-use controls, reducing border dwell time by an estimated 40%.
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