The EU Union Customs Code (UCC) is the legal framework governing customs rules and procedures for goods entering, leaving, or moving within the European Union. It standardises declarations, tariff classification, valuation, origin rules, and the move toward fully electronic, paperless customs processing. The UCC is the reference regime for customs and trade-facilitation systems operating across the EU single market.
Content
- The UCC harmonises declarations, tariff classification, valuation, and origin rules while mandating electronic processing. It is the authoritative standard against which trade-facilitation platforms and customs-data exchanges are built within the single market.