GlossaryEN1 min readUpdated: Jun 26, 2026
Union Customs Code
When a freight forwarder prepares an import declaration for a shipment from outside the EU, the Union Customs Code (UCC) – established by Regulation (EU) No 952/2013 – is the governing legal framework.
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Source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R0952
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Definition & Explanation
When a freight forwarder prepares an import declaration for a shipment from outside the EU, the Union Customs Code (UCC) – established by Regulation (EU) No 952/2013 – is the governing legal framework. It standardises all customs procedures at the EU's external borders: declarations, duty collection, risk-based controls, and the rights of appeal available to economic operators. As an EU regulation, the UCC takes direct effect in every member state without the need for national transposition, which sets it apart from directives. Delegated and implementing acts fill in the technical detail, but the UCC itself defines the core obligations and entitlements for importers, exporters, freight forwarders, and customs authorities alike. It replaced the former Community Customs Code and applies to any movement of goods across an EU external border.
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