European legislation

Publication date 06-10-2025 | Last update 06-10-2025 | Webpage

Customs legislation and regulations are for the most part drawn up by the European Union. Current customs legislation, defined in the Union Customs Code (UCC), came into force on 1 May 2016.

Further work is planned in order to refine and fully implement the new rules during a transitional period which will last until 2025.

The multi-annual strategic plan for IT has been set out in a document of the same name (Multi-Annual Strategic Plan, or MASP). This is a management and planning tool that covers the strategic framework and milestones for all IT projects within European Customs.