The European Commission’s Proposal for a Modernised Union Customs Code: A Brief Introduction | Published in World Customs Journal
Parliament will vote on September 17 2026. The new Code enters into force 12 months after publication. The definition of an importer is clarified to be any person who has the power to determine that goods from a third country are to be brought into the customs territory. A deemed importer is a person involved in the distance sale of good to be imported from a third country (platforms for B2C).
