Sittings · Document

RECOMMENDATION FOR SECOND READING (08190/2/2026– C100208/2026 – 2023/0156(COD)) 2026-09-14

On the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

Committee on the Internal Market and Consumer Protection · Rapporteur: Dirk Gotink

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✦ In short · AI summary of this text, generated 16 Sept 2026

The committee report recommends that Parliament approve the Council position at first reading on a regulation establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013. The Council position reflects the agreement reached between Parliament and the Council in interinstitutional negotiations at early second reading stage. The act is adopted in accordance with the Council position, and the Presidents and Secretaries-General of Parliament and the Council are instructed to sign it and arrange its publication in the Official Journal.

Committee position. The Committee on the Internal Market and Consumer Protection recommends that Parliament approve the Council position at first reading, which reflects the agreement reached in interinstitutional negotiations at early second reading stage.

Key points

  1. Parliament approves the Council position at first reading on the regulation establishing the Union Customs Code and the European Union Customs Authority.
  2. The regulation would repeal Regulation (EU) No 952/2013.
  3. Parliament notes that the act is adopted in accordance with the Council position.
  4. Parliament's President is instructed to sign the act with the President of the Council, in accordance with Article 297(1) of the Treaty on the Functioning of the European Union.
  5. Parliament's Secretary-General is instructed to sign the act once all procedures are verified, and to arrange its publication in the Official Journal with the Council's Secretary-General.
  6. Parliament's President is instructed to forward its position to the Council, the Commission and the national parliaments.
  7. The Council position reflects the agreement reached between Parliament and the Council in interinstitutional negotiations at early second reading stage.

Who is affected

  • Importers and customs authorities in the EU, who would operate under the new Union Customs Code and the European Union Customs Authority.

Legal basis: Article 294(7) of the Treaty on the Functioning of the European Union

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