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DRAFT RECOMMENDATION FOR SECOND READING (08190/2/2026– C10xxxx/2026 – 2023/0156(COD))

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

IMCO-PR-792031

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

✦ In short · AI summary of this text, generated 17 Sept 2026

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This is a draft report by the Committee on the Internal Market and Consumer Protection on the Council's first-reading position for a regulation establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013. The rapporteur proposes that Parliament approve the Council position at first reading, so that the act is adopted in accordance with that position. The Council position reflects the agreement reached between Parliament and the Council in interinstitutional negotiations to be concluded at early second reading stage.

Committee position. The rapporteur proposes that Parliament approve the Council position at first reading, noting that the act is adopted in accordance with that position.

Key points

  1. The draft report concerns the Council's first-reading position on a regulation establishing the Union Customs Code and the European Union Customs Authority and repealing Regulation (EU) No 952/2013.
  2. The rapporteur proposes that Parliament approve the Council position at first reading.
  3. The rapporteur notes that the act is adopted in accordance with the Council position.
  4. The Council position reflects the agreement reached between Parliament and the Council in interinstitutional negotiations to be concluded at early second reading stage.

Who is affected

  • Importers, exporters 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