Union Customs Code (UCC)
Union Customs Code (UCC)
Learn about the actions we're taking to keep your goods flowing smoothly.
Learn about the actions we're taking to keep your goods flowing smoothly.
Learn about the actions we're taking to keep your goods flowing smoothly.
Watch our 3-minute guide on UCC
Please note that some countries will continue with the Single Administrative Document (SAD) whilst other countries will receive an Export Data Summary (EDS) and Import Data Summary (IDS) from FedEx instead.
What you need to know
With millions of declarations a year handled by more than 2,000 EU customs offices, managing customs related information is complex and costly. As a result, the European Union has introduced the Union Customs Code (UCC) which is the legal framework for customs rules in the EU. It was introduced with the aim of modernising, simplifying and speeding up customs procedures.
Among its objectives are a shift to a fully electronic customs environment, greater legal certainty for businesses, and to enhance the competitiveness of EU businesses. It requires a big programme of work to achieve, with the overall aim to enable harmonised implementation of customs rules and processes across the EU.
Timeline of activity
Most of the UCC’s regulations officially came into force in May 2016, but a transition phase was applied to allow enough time for the countries customs administrations and trade to prepare and upgrade IT systems. This is due to complete at the end of 2025, and a series of regulatory updates are now being implemented.
You may have noticed some changes already, but these aren’t anything to worry about – they are all part of the overall process for future-proofing customs.
| 2016 | • Delegated and implementing acts come into force | |
| 2017 | • Binding Tariff Information (BTI) System updates (Phase 1) • Registered Exporter System (REX) |
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| 2018 | • Authorised Economic Operator updates begin | |
| 2019 | • Automated Export System (AES) • Information Sheets (INF) for special procedures |
For more details about the individual work programmes visit the European Commission UCC Work Programme.
What you need to do to comply
The new regulations will apply to all businesses importing or exporting to, from or within the EU. However, due to the systems changes that are required to implement them, they mostly impact FedEx and any other customs brokers who complete customs formalities on your behalf*. However, there could potentially be actions for you to take, see details below.
We are working hard to implement the necessary changes to our systems to allow your goods to continue to flow smoothly across borders.
And rest assured that if you are required to make any further changes in the future, we will ensure you are fully informed in plenty of time for you to adapt your processes in whatever way is necessary.
*If you use your own customs broker to complete customs formalities, you will need to make sure they are ready to implement all the necessary changes.
How customs processes are changing
There are several regulatory changes being introduced as part of the UCC. One of the main ones is that UCC is moving towards paperless operation, so some declaration documents – such as the Single Administrative Document (SAD) – will no longer be available. Instead, we’ll provide you with the necessary data in a slightly different format to the SAD form, known as an Import Data Summary or Export Data Summary.
Some additional changes to highlight are:
This will result in a fully automated system for the export procedures and exit formalities contained in the UCC, including simplified procedures, split exit consignments and centralised clearance for exports.
National systems will be upgraded to enable them to implement the UCC’s process and data requirements, which include the validation, processing, duty accounting and clearance of customs declarations.
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Release 1: All shipments entering the EU now require certain security and safety data to be provided to the authorities prior to loading on an aircraft. Already live. | |
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Release 2: From 1 March 2023, all goods being shipped by air into the EU or Northern Ireland, Norway and Switzerland will need to have the minimum six-digit Harmonized System (HS) code, accurate goods description for each item in the shipment and if known the receiver’s Economic Operator Registration and Identification (EORI) number. These rules apply to all goods (except documents), regardless of value. For every shipment, you should: |
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Ensure your shipper includes the minimum six-digit HS code for every item in the consignment. They should be able to find the correct codes for items on their country’s government website. | |
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Ensure your shipper provides a full and accurate goods description for each item they are shipping to you. The description should answer:
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Ensure your shipper provides the HS codes and goods descriptions in the dedicated field of their shipping application and the commercial invoice. Only supplying this information on the commercial invoice is likely to lead to delays in transporting or delivering your goods. | |
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Provide your EORI number: The receiver will need to provide the shipper with Economic Operator Registration and Identification (EORI) number and they will need to include this on the commercial invoice and on the Recipient Tax ID field of the shipping application if available. | |
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Release 3: This will see the Release 2 requirements for air being extended to road, rail and maritime shipments in 2024. Please visit our dedicated page for more information about Import Control System (ICS2). |
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The New Computerised Transit System (NCTS) is a system of electronic declarations that customs brokers must use to submit transit declarations. The NCTS processes the declaration and controls the transit movement. The system is used by all Member States of the EU and the signatories of the Common Transit Convention, namely Iceland, North Macedonia, Norway, Serbia, Switzerland, Turkey, Ukraine and the United Kingdom.
The upgrade to the system means that it will be mandatory for FedEx to submit the minimum six-digit Harmonized System (HS) code*, accurate goods description and value for each item in the shipment to the customs authorities. This is applicable for all shipments travelling via road between Republic of Ireland and the other 26 Member States due to the shipments travelling via Great Britain meaning the shipment leaves and then re-enters the EU.
This means that customers in Republic of Ireland shipping goods to and from any of the other 26 Member States and vice versa any customer in the other 26 Member States shipping goods to and from Republic of Ireland will need to submit the minimum six-digit Harmonized System (HS) code*, accurate goods description and value for each item in the shipment and this needs to be added to the dedicated field of your shipping application when submitting your shipment. Failure to provide the information could result in potential delays to your shipment until we obtain the necessary information.
* Please note the customs authorities expect an eight-digit Harmonized System (HS) code for the following countries: Austria, Bulgaria, Croatia, Greece (export eight-digit and import 10-digit), Italy, Kosovo, Portugal, Romania, Spain, Turkey. Cyprus customs authorities expect 10-digit.
Proof of Union Status (PoUS) is the new system of the European Union to store, manage and retrieve documents as evidence of the status of goods moving to offshore and Special Territories.
The main objective of the Proof of Union Status (PoUS) system is to replace the paper procedure of T2L/T2LF and shipping company’s manifest used to prove Union status of goods with electronic means.
The system will make the T2L/T2LF and Customs Goods Manifest (CGM) data available to use when goods having Union status are moved between EU Member States (MS) while leaving the EU customs territory temporarily.
From 1 March, 2024 the current paper T2L(F) document is being replaced with the new electronic PoUS system.
The introduction of electronic Customs Goods Manifesto will allow requests and to check union status certificates for multiple shipments and goods. This will be completed by late 2025.
You can find more information on the EU Commission website.
It’s important to note that not all EU Member States will need to make the same changes to cater for these and other regulations. Some may have specific procedures that already align with the UCC. There may also be occasions where some states choose to implement a change within an existing system, while others decide to develop a new solution.
This may determine the changes you see as the new regulations are adopted at different times.
We’ll be adding more information to this page as the UCC implementation progresses. Please keep checking back for more updates.
Additional tips and customs resources
Regulatory alerts
Maximise opportunities and minimise the risk of delays by staying up to date with key regulatory changes.
Duties and taxes
Save time and prevent confusion by learning more about the charges that can be applied to your shipment.
Regulatory alerts
Maximise opportunities and minimise the risk of delays by staying up to date with key regulatory changes.
Duties and taxes
Save time and prevent confusion by learning more about the charges that can be applied to your shipment.