The Union Customs Code (UCC, EU Regulation 952/2013) is the legal framework governing all customs operations in the European Union, fully in force since 1 May 2016. It replaced the Community Customs Code (EEC Regulation 2913/92). The UCC establishes rules for import, export and transit; available customs procedures (free circulation, transit, customs warehousing, inward/outward processing, temporary admission, end-use); criteria for customs valuation, origin and tariff classification. 2026 update: in March 2026, the EU Parliament and Council reached a political agreement on the largest customs reform since 1968. The new regulation will replace Reg. 952/2013 and establish the EUCA (EU Customs Authority). The reform aims to better manage e-commerce, improve non-financial risk protection, and modernise customs IT infrastructure, with progressive entry into force in the coming years. For Switzerland: while not an EU member, Switzerland applies analogous rules through bilateral agreements and its own Customs Act.