On 28 October 2026, EY Poland presents a critical briefing on the approved reform of the Union Customs Code (UCC), which introduces sweeping changes to customs obligations for importers and exporters trading with the European Union. The reform, aimed at modernizing customs processes through digitalization and risk-based controls, establishes new data requirements for customs declarations, modifies the trusted trader (AEO) framework, and introduces a centralized EU customs authority for pre-arrival risk analysis. This webcast equips supply chain, tax, and customs professionals with the knowledge to adapt their compliance systems, logistics operations, and duty optimization strategies before the transitional provisions expire.
Key Takeaways
- Enhanced Data Requirements for Customs Declarations: The reform mandates the submission of additional data elements at the pre-declaration stage, including unique product identifiers, supply chain visibility markers, and environmental footprint codes, requiring upgrades to ERP and customs broker interfaces.
- Revised AEO Benefits and Mutual Recognition: The session details the tightened criteria for Authorized Economic Operator status, the new mutual recognition mechanisms with third countries, and the impact on simplified customs procedures such as self-assessment and centralised clearance.
- Centralised EU Risk Management System: Experts analyse the operational implications of the new EU Customs Risk Management System (CRMS), which shifts risk assessment from national customs authorities to a centralised algorithm, affecting the timing and frequency of physical inspections and documentary checks.
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