# Customs regulation

*Last updated: 2026-06-22*

> When goods cross a border, customs regulation comes into play: it is the statutory framework governing the conditions for import and export, defining which duties and taxes apply and what documentation must accompany a shipment.

When goods cross a border, customs regulation comes into play: it is the statutory framework governing the conditions for import and export, defining which duties and taxes apply and what documentation must accompany a shipment. In practice, it dictates how goods are classified under a tariff heading — such as an HS code — how customs value is calculated, and whether import licences, export permits, or certificates of origin are required. Special procedures, including inward and outward processing, transit, and temporary admission, are equally defined within this framework. For freight forwarders and customs declarants, the applicable customs regulation is the binding operational reference. National implementations may differ in detail even where a shared framework, such as the EU Union Customs Code (UCC), provides the overarching structure.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en](https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs regulation |
| Language | EN |
| Word count | 126 |
| Last updated | 2026-06-22 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en |

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