On 7 October 2026, the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira) issued Circular Letter No. 16131/2026 announcing the entry into force and application of the New EU Customs Code (Union Customs Code reform). This legislative update implements Regulation (EU) 2024/2679 amending Regulation (EU) No 952/2013, which modernizes customs processes, enhances digitalization, and aligns customs risk management with evolving trade patterns. The circular provides guidance on transitional provisions, new data requirements for customs declarations, and the deployment of the EU Customs Data Hub. Effective dates vary by provision, with most amendments applying from 1 October 2026, while certain IT systems have staggered rollouts through 2027. The Authority emphasizes that economic operators must update their customs software, review authorization holdings (AEO, CSED, etc.), and ensure compliance with enhanced data quality standards for entry/exit summary declarations.
Key Takeaways
- Mandatory Data Enhancements: Customs declarations now require additional data elements including unique consignment references (UCR), enhanced commodity codes at 8-digit CN level, and mandatory e-origin certificates for preferential trade agreements, reducing paper-based processes.
- Centralized EU Customs Data Hub: A new pan-EU platform will aggregate customs data in real-time, enabling risk analytics across Member States; Portuguese traders must register and test connectivity by 31 December 2026 to avoid clearance delays.
- Transitional Authorization Regime: Existing AEO and simplified procedure authorizations remain valid until 30 September 2027, but holders must submit renewal dossiers under the new criteria (including cybersecurity and financial solvency thresholds) at least six months before expiry.
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