欧盟《欧洲议会和理事会2026年9月16日第(EU) 2026/2108号条例——建立〈欧盟海关法典〉与欧盟海关管理局，并废止第(EU) No 952/2013号条例》（2026年9月19日刊登于欧盟官方公报，2027年9月21日起适用；含个人数据保护专章，海关数据中枢个人数据保存期限最长10年）

【说明】本文由欧盟官方公报正本 PDF（OJ L, 2026/2108, 19.9.2026，https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202602108 ，281页）提取文字层，因原始排版字距导致部分英文单词中出现空格（如 "REGUL A TION"），内容未作改写。与本数据库相关的个人数据条款集中于第 44—46 条（EU 海关数据中枢的数据保护、访问与保存期限），第45条规定个人数据在中枢内保存不得超过自录入之日起 10 年，第 41—45 条自 2028 年 7 月 1 日起适用，条例整体自 2027 年 9 月 21 日起适用。 REGUL A TION (EU) 2026/2108 OF THE EUR OPEAN P ARLIAMENT AND OF THE CO UNCIL of 16 September 2026 est ablishing the Union Customs Code and the European Union Customs Author ity , and repealing Regulation (EU) No 952/2013 (T ext with EEA relevance) THE EUR OPEAN P ARLIAMENT AND THE COUNCIL OF THE EUR OPEAN UNION, Having regard to the T reaty on the Functioning of the European Uni on, and in par ticular Ar ticles 33, 114 and 207 thereof, Having regard to the proposal from the European Commission, Af ter transmission of the draf t legislative act to the national parliaments, Having regard to the opinion of the European Economic and Social Committe e ( 1 ) , A cting in accordance with the ordinar y legislative procedure ( 2 ) , Whereas: (1) The Union and the functioning of the inter nal mark et are based upon the customs union. In the inte rests both of economic operators and of the customs author ities in the Uni on, Regulation (EU) No 952/2013 of the European P arliament and of the Council ( 3 ) assembled in a sing le act, the Uni on Customs Code, customs legislation that previously contained in several different lega l acts. That Regulation contains the general r ules and procedures f or ensur ing the im plementation of the tar iff measures and other measures introduced at Uni on level in connection with trade in goods between the Union and countr ies or te r r itories outside the cust oms ter r itory of the Uni on, and the pro visions relating to the collection of impor t duties. Member States’ cust oms author ities are responsible f or im plementing those r ules b y wa y of operational tasks suc h as applying cust oms procedures, car r ying out r isk analysis and controls, and applying penalties in the event of infr ingements of the customs legislation. (2) The imp lementation of Regulation (EU) No 952/2013 has disclosed weaknesses in several areas. Those weaknesses include: insufficient or ineffective action in ensur ing the protection of the Uni on and its citizens aga inst non-financial r isks applicable to goods established by Uni on policies other than customs legislation; the limit ed capacity of customs author ities to effe ctively handle the increasing v olume of goods im por ted from third countr ies via distance sales (e-commerce transactions); the limited capacity of the IT systems arch itec ture create d by Regulation (EU) No 952/2013 to digitalise custo ms processes in order t o keep up with the pace of te ch nological progress, and in par ticular tec hnologies based on the exploitation of data; and the lack of effe ctive gove r nance str uctures of the cust oms union, resulting in divergent practices and non-unif or m imp lementation of the customs r ules in the Member States. Those weaknesses lead to the emerg ence of obstacles to the proper functioning of the cust oms union, and theref ore of the inte r nal marke t, due to the inte r nal and exte r nal r isks and threats. Offi cial Jour nal of the European Union EN L ser ies 2026/2108 19.9.2026 ELI: http://data.europa.eu/eli/reg/2026/2108/oj 1/281 ( 1 ) OJ C, C/2023/864, 8.12.2023, ELI: http://data.europa.eu/eli/C/2023/864/oj . ( 2 ) P osition of the European Parl iament of 13 March 2024 ( OJ C, C/2025/1035, 27.2.2025, ELI: http://data.europa.eu/eli/C/2025/ 1035/oj ) and position of the Council at first reading of 3 Sept ember 2026 (not yet published in the Official Jour nal). P osition of the European Parliament of 16 Sep tember 2026 (not yet published in the Official Jour nal). ( 3 ) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 la ying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj ).(3) It is appropr iate that cust oms legislation take account of the rapid development of g lobal trade patterns , te chnology , business models and the needs of stakeh olders, including businesses, consumers and residents. Theref ore, a great number of amendments need t o be made to Regulation (EU) No 952/2013. In the inte rests of clar ity , that Regulation should be repealed and replaced. (4) In order to provid e f or effe ctive means of achi eving the objectives of the customs union, a number of r ules and procedures regulating ho w goods are brought into or taken out of the custo ms t er r itory of the Union should be revised, sim plif ied and har monised. A moder n, integrat ed set of inte roperable electronic ser vices should be provid ed f or collecting, processing and exc hanging inf or mation relevant f or imp lementing cust oms legislation, namely the European Union Customs Data Hub (the ‘EU Customs Data Hub’). A European Union Customs Author ity (the ‘EU Custo ms Author ity’) should be established as a central, operational body provid ing capacity f or the coordinat ed gove r nance of the customs union in specif ic areas. (5) Since the adop tion of Regulation (EU) No 952/2013, the role of cust oms author ities has evolved to increasing ly co ver the application of Union and national law la ying do wn requirements f or goods subject to customs super vision, in par ticular the non-f inancial requirements f or goods that are necessar y f or suc h goods to ent er into and circulate in the inte r nal market. Such non-financial requirements hav e increased exponentially over the y ears in line with the gro wing expectations of Uni on businesses and residents regard ing saf ety , secur ity , accessibility f or persons with disabilities, sustainability , human, animal and plant health and lif e, the environment, protection of human r ights and inte llectual proper ty r ights, and Uni on values. New to ols, such as the digital product passpor t established by Regulation (EU) 2024/1781 of the European Parliame nt and of the Council ( 4 ) , are to be introduced to ensure that other legislation applied by the custo ms author ities, as def ined in this Regulation, related to products continues to respond to those expectations. It is theref ore necessar y to ref lect the increasing number and complexity of non-financial r isks by including in the mission of customs author ities a specific refe rence to the protection of the public intere sts within their com petence and, where appropr iate, in close cooperation with other compet ent author ities. (6) In light of the evolution of the role of customs author ities and of the business models within which they operate, and in order f or cust oms author ities to ‘act as one’ and to contr ibute to the smooth functioning of the inter nal mark et, it is necessar y to descr ibe more precisely the mission that customs author ities hav e to achieve by indicating more accurat ely their objectives and tasks. Fur ther more, rapid t echnological ev olution, in par ticular of ar tif icial inte lligence, will hav e a significant impact on the activities of customs author ities, including in the area of real-time r isk analysis. (7) While str iving to ac hieve their mission, customs author ities should also aim f or cost-efficienc y by av oiding duplication and by promoting effe ctiveness in customs processes and an eff icient use of relate d resources at Uni on and national level. They should g ather , analyse and ex chang e relevant inf or mation to suppor t evidence-based decision making. Where the inter nal marke t emerg ency mode has been activat ed in accordance with Regulation (EU) 2024/2747 of the European Parliame nt and of the Council ( 5 ) , customs author ities can contr ibut e to the f low of cr isis-relevant goods. EN OJ L, 19.9.2026 2/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 4 ) Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framew ork f or the setting of ecodesign requirements f or sustainable products, amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing Directive 2009/125/EC ( OJ L, 2024/1781, 28.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1781/oj ). ( 5 ) Regulation (EU) 2024/2747 of the European Parl iament and of the Council of 9 Oct ober 2024 establishing a framew ork of measures relat ed to an internal market emergency and t o the resilience of the inter nal market and amending Council Regulation (EC) No 2679/98 (Internal Mark et Emerge ncy and Resilience A ct) ( OJ L, 2024/2747, 8.11.2024, ELI: http://data.europa.eu/eli/reg/2024/ 2747/oj ).(8) It is appropr iate to maintain in this Regulation a leg al framework f or the application of cer tain provisions of the cust oms legislation to trade in Uni on goods between par ts of the custo ms te r r itory t o which Council Directive 2006/112/EC ( 6 ) or (EU) 2020/262 ( 7 ) apply and par ts of that te r r itory where those Directives do not apply , or to trade in Uni on goods between par ts of that terr itory where those Directives do not apply . Consider ing that the traded goods concer ned are Uni on goods and consider ing the fis cal nature of the measures relevant to that intra-U nion trade, it is justified to introduce appropr iate sim plif ications to the customs f or malities to be applied to suc h goods. (9) Cer tain def initions set out in Regulation (EU) No 952/2013 should be adapt ed t o take account of the broader scope of this Regulation, to align them with those set out in other Uni on leg al acts, and to clar ify term inology hav ing diff erent meanings in diffe rent secto rs. New def initions should be included in customs legislation to clar ify the roles and responsibilities of cer tain actor s in the custo ms processes. In the case of the im por ter and the expor te r , new definitions should make those persons responsible to wards custo ms author ities f or compliance of the goods with which those persons deal, including f or financial and non-financial r isks, in accordance with product-specific legislation, in order to strengthen customs super vision. Regar ding the new concep t of ‘imp or te r f or distance sales’, new def initions should ensure that in some cases, in the context of an online sale from outside the Uni on, an economic operato r , as opposed to the consumer , is considered as the impor te r and is oblige d to assume the cor responding responsibilities, and should ensure that the relevant economic operato r is oblige d t o comp ly with the relevant custo ms legislation and other legislation applied by the customs author ities when the goods ent er or exit the cust oms te r r itory of the Uni on and to provide or make available, and k eep, appropr iat e records of suc h comp liance. New def initions should also be introduced in relation to the broader scope of the provisions of customs super vision, r isk management and customs controls. It should also be clar ified that, where the def initions contained in Uni on cust oms legislation refe r to customs provisions contained in inte r national agreements, that includes the relevant multilate ral environmental agreements to which the Union and the Member Stat es are a par ty , t o the extent that the latte r agreements regulate the conf or mity of goods. (10) Bey ond their traditional role of collecting customs duties, V A T and excise duty and applying customs legislation, cust oms author ities also pla y a cr itical role in enf orcing other Uni on leg al acts and, where applicable, other relevant national legislation. A definition of ‘other legislation applied b y the customs author ities’ should be introduced in order to build an effe ctive framew ork f or regulating the application and super vision of the par ticular requirements on goods laid do wn in those lega l acts. The notion of other legislation applied by the custo ms author ities should include measures justified on the basis of public morality , public policy or public secur ity , prot ection of the health and life of humans, animals or plants, protection of the environment, protection of national treasures possessing ar tistic, histor ic or archaeological value and protection of industr ial or commercial proper ty and other public inte rests, including controls on dr ug precursors, goods infr inging cer tain intellectual proper ty r ights and cash, as well as commercial policy measures, fis her y conser vation and manag ement measures, and restr ictive measures adop te d on the basis of Ar ticle 215 of the T reaty on the Functioning of the European Uni on (TFEU). Divergences in national lists of prohibitions and restr ictions create signifi cant diffic ulties f or im por ting into multiple Member Stat es. In order to f acilitate trade and the functioning of custo ms, it is impor tant that the Union wo rk s to gradually har monise national lists of prohibitions and restr ictions. Fur ther more, it is imp or tant to adop t har monised definitions of the leg al te r ms used where prohibitions and restr ictions are provid ed f or in order to av oid diverging inte r pretations by Member Stat es. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 3/281 ( 6 ) Council Directive 2006/112/EC of 28 November 2006 on the common syst em of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj ). ( 7 ) Council Directive (EU) 2020/262 of 19 December 2019 la ying down the ge neral ar rangements f or excise duty (OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj ).(11) In order to increase leg al clar ity , cer tain r ules regard ing cust oms decisions should be amended. First, it is appropr iate t o clar ify that the comp etent custo ms author ity f or taking a customs decision is the comp etent customs author ity f or the place where the applicant is established, because establishment is the main pr inciple according to which cer tain economic operat ors, under cer tain conditions and in a pre-deter mined time frame, subject to review , can benefit from the sim plif ications introduced by this Regulation and pa y customs duties where they are established. Second, the 30-da y time limit b y which an applicant is to provide additional inf or mation to customs author ities if they consider that the application f or a customs decision does not contain all the inf or mation required should also be introduced f or the sake of complet eness and legal clar ity . (12) The consequence of failure b y a custo ms author ity to take a decision on an application within the established time limits should be clar ified. The pr inciple that in such cases the application is deemed to be the subject of a negative decision and that the applicant ma y lodg e an appeal, in accordance with the general r ules on custo ms decisions, should also be established. (13) As highlighte d by the Cour t of Audi tors in its Special Repor t No 4/2021 entitled ‘Cust oms controls: insuffic ient har monisation ham pers EU financial interests’ and in the evaluation of the imp lementation of Regulation (EU) No 952/2013, it is also desirable t o address the lack of unif or m monitoring of the fulfilment of the cr iter ia and the com pliance with the obliga tions set out in custo ms decisions by reinf orcing the relevant provis ions. On one side, the holders of customs decisions should not only comp ly with obligati ons set out in the relevant decision but also monito r on a continuous basis their comp liance and provide f or an inte r nal org anisation through which such self-monito r ing activities can prevent, mitigat e or remedy any possible er rors in their customs processes. On the other side, customs author ities should regularly monitor the im plementation of cust oms decisions b y the holders of suc h decisions, in par ticular where those holders are established in the customs t er r ito r y of the Union f or less than three years and are theref ore pote ntially more likely to cause r isks , in order to ensure that the holder complie s with the obligations established b y that decision. Where custo ms author ities become a ware that a holder of a cust oms decision no longe r fulf ils the cr ite r ia or complies with the obligations set out in that decision, they should take appropr iat e actions without undue dela y , in accordance with the applicable r ules. This is par ticularly relevant when those persons benefi t from a specific status, suc h as that of author ised economic operato r or T r ust and Check trader , and theref ore enjo y cer tain facilitations in customs processes. In addition, in order to strengthen r isk management at Uni on level, customs author ities should notify the EU Custo ms Author ity of all custo ms decisions taken fur ther to an application and inf or m it about the monitoring activities, so that that inf or mation can be take n into account f or r isk managem ent pur poses. (14) In addition to the decisions relating to binding tar iff inf or mation (‘BTI decisions’) and decisions relating to binding or igin inf or mation (‘BOI decisions’) adopt ed by customs author ities upon application and subject to cer tain conditions, decisions relating to binding valuation inf or mation (‘BV I decisions’) have been introduced in cust oms legislation through Commission Delegat ed Regulation (EU) 2024/1072 ( 8 ) . In the interest of the users of cust oms legislation, it is appropr iat e to la y down in the same lega l act the r ules rega rding those three types of decisions relating to binding inf or mation. EN OJ L, 19.9.2026 4/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 8 ) Commission Delegat ed Regulation (EU) 2024/1072 of 25 Januar y 2024 amending Delegat ed Regulation (EU) 2015/2446 as reg ards decisions relating to binding inf or mation in the field of cust oms valuation and decisions relating t o binding or igin inf or mation ( OJ L, 2024/1072, 15.4.2024, ELI: http://data.europa.eu/eli/reg_del/2024/1072/oj ).(15) The r ights and obligations of the persons responsible f or goods ent er ing into and exiting from the custo ms terr itory of the Union should be more clearly def ined. Pe rsons hav ing regular customs operations should continue to be regist ered with the cust oms author ities responsible f or the place where they are established. A sing le registration should be valid f or the whole custo ms union but should be kep t up to date. Economic operat ors should theref ore hav e the obliga tion to inf or m the customs author ities about any ch ange in their registration data. The persons responsible f or goods ent er ing into and exiting from the customs terr itory of the Uni on should ensure that the goods com ply with the applicable law , including r ules protecting the saf ety and secur ity of residents, as well as legislation aimed at preventing r isks to human, animal or plant health and life, the environment or consumers, suc h as Regulation (EU) 2023/988 of the European Parliament and of the Council ( 9 ) concer ning g eneral product saf ety , Directive (EU) 2024/2853 of the European Pa rliament and of the Council ( 10 ) concer ning product liability and Regulation (EU) 2019/1020 of the European Parliame nt and of the Council ( 11 ) concer ning marke t sur veillance and com pliance of products. The obliga tions of the im por te r should also be laid do wn, in par ticular the obliga tion to be established in the custo ms te r r itory of the Uni on and the excep tions to that obliga tion. Those obliga tions should f ollow the existing r ules f or the declarant t o be established in the Union. Similarly , the oblig ations of the expor ter should be laid do wn. (16) Where the person supplying goods in distance sales or f acilitating distance sales of goods indicate s that he or she is acting as the impor te r , that person should ensure that the goods comp ly with the customs legislation and other legislation applied by the custo ms author ities f or placing products on the inte r nal marke t of the Union. (17) Economic operato rs meeting cer tain cr ite r ia and conditions to be considered complia nt and tr ustwo r th y traders by cust oms author ities can be granted the status of author ised economic operato r and thereby benef it from facilitations in customs processes. Although it ensures that the traders dealing with most of Union trade are tr ustwo r th y , the author ised economic operator sche me suffers from cer tain weaknesses highlighted in the evaluation of Regulation (EU) No 952/2013 and in the findi ngs of the Cour t of Audi tors. T o deal with those concer ns, in par ticular about diverg ent national practices and about challeng es rega rding monitoring the comp liance of author ised economic operat ors, the relevant r ules should be amended to introduce an obliga tion on the customs author ities to monitor that comp liance at least ever y three years. (18) Chang es in the customs processes and in the wa y customs author ities operat e necessitate a new par tnership between cust oms author ities and economic operators, namely the T r ust and Check traders sc heme. The cr iter ia and conditions f or becoming a T r ust and Check trader should build on the cr iter ia f or the status of author ised economic operat or but should also ensure that the trader is considered transparent f or the customs author ities. It is theref ore appropr iat e to require T r ust and Check traders to grant the customs author ities access to their electronic syste ms k eeping record of their comp liance and the movement of their goods, provided that such access is propor tionate and str ictly necessar y . Such transparency should be accom panied by cer tain benef its, which can include the possibility to release the goods on behalf of customs author ities without the necessity f or their active inter vention, excep t where a pre-release approval is required by other legislation applied by the custo ms author ities, and t o defe r the pa yment of the customs debt. The T r ust and Chec k trader status should not be given to persons who committ ed repeated or ser ious infr ingem ents of other legislation applied by the custo ms author ities. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 5/281 ( 9 ) Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 Ma y 2023 on g eneral product safe ty , amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parl iament and the Council, and repealing Directive 2001/95/EC of the European Parl iament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/988/oj ). ( 10 ) Directive (EU) 2024/2853 of the European Parl iament and of the Council of 23 October 2024 on liability f or defe ctive products and repealing Council Directive 85/374/EEC ( OJ L, 2024/2853, 18.11.2024, ELI: http://data.europa.eu/eli/dir/2024/2853/oj ). ( 11 ) Regulation (EU) 2019/1020 of the European Parl iament and of the Council of 20 June 2019 on market sur veillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/1020/oj ).(19) T o ensure the integr ity of the customs union and consiste nt application of the T r ust and Chec k trader status by the cust oms author ities of the Member States, it is necessar y to establish a mechanism allowing the EU Customs Au thor ity and the Commission to inter vene in cases where there are indications of non-com pliance by a trader hav ing T r ust and Chec k trader status. Such a mechanism should enable the EU Customs Aut hor ity , in cooperation with the compet ent custo ms author ities, to ver ify comp liance with the requirements of T r ust and Check trader status, par ticularly when a Member State other than the one where the trader is established has reasonable doubts about the trader ’s comp liance. That mechanism is essential to prevent unla wful application of the T r ust and Check trader status and prevent back door entr y into the custo ms t er r ito r y of the Uni on. T o prevent dispar ities in enf orcement, where the Member State of establishment fails to act in a timely or appropr iate manner , the Commission should be empo wered to inter vene via implementing act requir ing that Member State to suspend or revo ke the T r ust and Check trader status. (20) The option t o operate a custo ms warehouse f or distance sales should, in combination with other provisions on distance sales and simplifications, incentivise the use of bulk quantities rather than parcels, making the f low of individual parcels more manag eable f or customs author ities. A customs warehouse f or distance sales should provide f or releasing goods f or free circulation at the moment of sale and outbound of the warehouse, meaning that at the moment of placing goods in the warehouse the goods need to meet the conditions that wo uld be applicable to them if they were placed on the Uni on marke t at that moment. Custo ms author ities should be able to ch eck whether the goods brought in bulk quantities comply with Uni on marke t r ules at the moment of entr y into the cust oms warehouse. Such custo ms warehouse f or distance sales should only be available f or economic operators that meet the tr ustw or thiness cr iter ia of T r ust and Check trader status, to av oid misuse by non-tr ustwor thy economic operat ors. (21) Chang es in the custo ms processes also necessitate clar if ication of the role of customs representatives. Both direct and indirect representation should continue t o be possible, but it should be clar ifi ed that the indirect representative of an im por te r or an expor te r assumes all the obliga tions of that impor te r or expor t er , meaning not only the obligation to pa y or guarante e the customs debt but also comp liance with other legislation applied by the customs author ities. For that reason, customs representatives need to be resident in the customs te r r itory of the Union, where they represent im por te rs or expor te rs, to ensure proper accountability f or fin ancial and non-f inancial aspects of the im por ters’ and expor t ers ’ obliga tions. The use of an indirect customs representative established in the Union is theref ore an ava ilable and propor tionate alter native f or imp or te rs and expor te rs who do not hav e a commercial presence in the Union. Moreo ver , customs representatives established in third countr ies should be able to continue provid ing their ser vices in the Uni on where they represent persons who are not required to be established within the custo ms te r r itory of the Uni on. (22) Micro, small and medium-sized enter pr ises, as defined in Commission Recommendation 2003/361/EC ( 12 ) , pla y a vital role in the Union’s exter nal trade but of ten f ace propor tionately higher administrative and compliance burdens in fulf illing customs requirements. It is theref ore im por tant to take account of their specific situation and suppor t measures that f acilitate their compliance, including through simplified procedures, clear guidance and accessible custo ms representation. Guidelines should be adop ted with a view to suppor ting micro, small and medium-sized enter pr ises, recognising the unique challeng es suc h ent er pr ises face, while maintaining the integr ity and secur ity of exter nal trade processes when applying the status of author ised economic operat or and T r ust and Chec k trader . Continuous eff or ts should be made to sim plify and mak e more accessible the procedures f or micro, small and medium-sized ent er pr ises, ensur ing their vital role in the Uni on’s exter nal trade is f acilitate d and promot ed. EN OJ L, 19.9.2026 6/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 12 ) Commission Recommendation 2003/361/EC of 6 Ma y 2003 concer ning the definition of micro, small and medium-sized ent er pr ises (OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj ).(23) In order to ensure a unif or m level of digitalisation and t o create a level pla ying fie ld f or economic operato rs in all Member Stat es as well as contr ibuting to the smooth functioning of the inter nal marke t, an EU Customs Data Hub should be established as a set of centralised, secure and cyber -resilient electronic ser vices and syste ms f or custo ms pur poses. The EU Customs Data Hub should allo w f or the implementation of the custo ms legislation, suc h as: cust oms f or malities; customs controls; calculation and notification of the customs debt, Union handling f ee, excise duty and V A T ; guarantee managem ent ; and customs sur veillance of goods. The EU Customs Data Hub should also contr ibut e to the im plementation of other legislation applied by the customs author ities. It should ensure the quality , inte gr ity , traceability and non-repudiation of data processed therein, so that neither sender nor recipient can lat er dispute the existe nce of the exc hang e of data. Data processing in the EU Customs Data Hub should comp ly with the relevant r ules f or cybersecur ity and the processing of personal data. The Commission and the EU Customs Au thor ity in cooperation with the Member States should jointly design the EU Customs Data Hub. The Commission should also be given the task of developing, operating and maintaining the EU Customs Data Hub and should be able to entr ust that task to the EU Customs Aut hor ity . (24) Ha ving rega rd to the role of the EU Customs Data Hub in ensur ing the integr ity and secur ity of data treate d in the Uni on f or cust oms pur poses, which constitute s a public inte rest and can be considered a fundamental interest of society , it is necessar y to prot ect the data managed in the EU Customs Data Hub, including personal data and other sensitive data relating to the f low of goods and the imp lementation of Uni on and national law , from unauthor ised access and any other threat to the inte gr ity and secur ity of suc h data. It is theref ore necessar y that the infrastr ucture and ser vices through which the EU Custo ms Data Hub operat es be made subject t o cer tain conditions to ensure Uni on sovereignty in that respect. Respect of those conditions should be demonstrated through evidence and, in the case of cr itical ser vices, it is impor tant that that evidence be complement ed b y secur ity screening of natural and leg al persons, as pro vided f or under Uni on or national law . Fur ther more, the EU Customs Data Hub should be designed as f ar as possible to av oid vendor lock -in situations. (25) In order to ensure the reliability , interoperability and long-t er m sustainability of the EU Customs Data Hub, it is im por tant that its development and maintenance adhere to inter nationally recognised standards and best practices in sof tware engineer ing, syste m testing, piloting and acceptance procedures. That includes comp rehensive functional and non-functional te sting, str uctured pilot phases inv olving representative stak eholders, and clearly def ined accep tance cr iter ia to validate per f or mance, compliance and secur ity . Those measures are meant to ensure that the syste m can suppor t har monised custo ms f or malities across the Uni on and meets the operational requirements of Member States and economic operato rs alike. (26) A ctivities im plementing the EU Customs Data Hub should include measures to ensure its uninterr upt ed ava ilability and operation, even in the event of a ser ious cr isis. Business continuity measures should include, in par ticular , redundancy , failo ver mec hanisms and data-recovery prot ocols, as well as procedures to f ollo w in the event of una vailability or failure of the EU Customs Data Hub. Where the EU Customs Data Hub relies on phys ical infrastr ucture, redundant solutions in g eographically dispersed sit es should be considered to ensure business continuity in the event of f ailure of one sit e. (27) The EU Custo ms Data Hub aims to replace the existing electronic syste ms developed by the Member States and the Commission pursuant to Ar ticle 16(1) of Regulation (EU) No 952/2013, some of which are being progressively phased out in the course of the transition. Those existing national electronic systems will not be revived in the event that the EU Customs Data Hub functionalities are not available within the set deadlines. Theref ore, a te mporar y solution should be provided f or suc h a case. In line with recent case-law of the Cour t of Justice of the European Uni on ( 13 ) , it is appropr iate t o clar ify that the automat ed ex chang e of inf or mation between economic operators, cust oms author ities and other stakehold ers through and by the EU Custo ms Data Hub does not exclude the responsibility of those author ities or of those economic operat ors in relation to the customs processes concer ned. Even where the in v olvement of a customs author ity in the adop tion of a measure is limited to electronic communication via the EU Customs Data Hub, it should be considered that the measure in question is adop te d by that author ity , as if the EU Customs data Hub acted on its behalf. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 7/281 ( 13 ) Order of the General Cour t of 7 Febr uar y 2023, Eur animi v Commission, T -81/22, ECLI:EU:T :2023:57.(28) The EU Customs Data Hub should enable the exc hang e of data with other systems, platf or ms or envir onments f or the pur pose of increasing the quality of data used by cust oms in fulf illing their tasks, as well as f or shar ing relevant cust oms data with other author ities, in order to increase the effectiveness of controls in the inte r nal marke t. In line with the approac h set out in Regulation (EU) 2024/903 of the European Parliament and of the Council ( 14 ) and the Commission Communication of 23 Marc h 2017 entitled ‘European Interoperability Framewo rk – Im plementation Strat egy’, the EU Customs Data Hub should f oster cross-border and cross-sector interoperability in Europe. It should exploit the potential of existing sources of r isk inf or mation available at Uni on level, suc h as the rapid aler t syste ms f or f ood and feed (RASFF) and f or non-f ood products (Safety Gate), the Inf or mation and Communication Syste m f or Marke t Sur veillance (ICSMS) and the IP Enf orcement P or tal. It should under pin the development of strate gic and operational cooperation, including inf or mation ex chang e and interoperability , between customs and other author ities, bodies and ser vices, within their respective comp etences. Moreove r , the EU Customs Data Hub should pro vide a wide rang e of advanced data analytics, also including through the use of ar tif icial intellig ence. That data analysis should f acilitate r isk analysis, economic analysis and predictive analysis to anticipat e possible r isks related to consignments coming into, or movi ng from, the Union. (29) T o ensure bett er super vision of trade f lows and a streamlined method of collaboration with compet ent author ities other than custo ms author ities, the EU Customs Data Hub should be capable of making use of the framew ork f or collaboration under the EU Sing le Windo w Envi ronment f or Custo ms and, where that framew ork cannot be used, offe r those other compet ent author ities a specific ser vice through which they can obtain the relevant data, provide inf or mation to and share inf or mation with the custo ms author ities, and make sure that the secto r ial requirements are comp lied with. That specif ic ser vice wo uld be necessar y where the other compet ent author ities do not hav e an electronic system that could be f ederated with the EU Customs Data Hub. (30) In order t o test the functionalities of the EU Custo ms Data Hub bef ore its entr y into operation f or all economic operat ors regardless of their status or the customs process concer ned, it is appropr iate to allo w the Commission to decide to establish a pilot phase, on a v oluntar y basis. Such a pilot exercise wo uld t est the imp lementation of cer tain processes and functions on a v oluntar y basis without leg al obligation. For the sak e of transparency and the provision of inf or mation to interest ed stak eholders, it is impor tant that the Commission mak e public the planning, org anisation and duration of that pilot phase and the functionalities that are t o be applied and test ed. (31) Au thor ities, businesses, consumers and residents should be able to repor t goods to be impor te d into or expor ted from the Uni on that are not in complia nce with relevant Union legislation applied by the custo ms author ities. The inf or mation repor t ed on those goods should be ava ilable in the EU Customs Data Hub and it should be possible to use it f or r isk management pur poses. (32) Alongside the EU Customs Data Hub, it should remain possible f or Member States to develop their ow n applications t o use data from the EU Customs Data Hub. Member Stat es are to ensure that their applications comply with Directive (EU) 2022/2555 of the European Pa rliament and of the Council ( 15 ) , in par ticular in rega rd t o cybersecur ity r isk -manag ement measures. T o decrease the time to marke t, Member States should be able to entr ust the EU Custo ms Author ity with the financ es and the mandat e to develop such applications. In suc h cases, the EU Custo ms Au thor ity should develop the applications f or the benefi t of all Member Stat es. That could be done by creating non-vendor lock -in open-source code applications f ollowing the Shar ing and Reuse Framewo rk f or IT Solutions. EN OJ L, 19.9.2026 8/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 14 ) Regulation (EU) 2024/903 of the European Parl iament and of the Council of 13 March 2024 la ying down measures f or a high level of public sector interoperability across the Union (Interoperable Europe A ct) ( OJ L, 2024/903, 22.3.2024, ELI: http://data.europa.eu/ eli/reg/2024/903/oj ). ( 15 ) Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 on measures f or a high common level of cybersecur ity across the Union , amending Regulation (EU) No 910/2014 and Directive (EU) 2018/1972, and repealing Directive (EU) 2016/1148 (NIS 2 Directive) (OJ L 333, 27.12.2022, p. 80, ELI: http://data.europa.eu/eli/dir/2022/2555/oj ).(33) The EU Customs Data Hub should enable the f low of data. Users should be able to transmit and process in the EU Custo ms Data Hub all relevant data required to fulfil their obliga tions under the customs legislation. That data should be processed at Uni on level and be enr ic hed with Union-wide r isk analysis. The resulting data should be made ava ilable to Member Stat es’ customs author ities, which then process the data t o fulf il their oblig ations. Finally , the outcome of the controls perfo r med f ollowing the processing of data from the EU Custo ms Data Hub should be repor ted back to that Data Hub. It is imp or tant that the EU Customs Data Hub enable processing of the data a vailable therein with minimum dela y . (34) The data submitted to the EU Customs Data Hub are t o a larg e extent non-personal data submitt ed by economic operat ors about the goods the y are trading. Never theless, those data could also include personal data, in par ticular the names of individuals acting f or an economic operato r or an author ity . T o ensure that personal data and commercial inf or mation are equally prot ected, specif ic access r ules, r ules f or confidentiality and conditions f or the use of the EU Custo ms Data Hub should be established. In par ticular , it should be established which entities are able t o access or process data a vailable in the EU Customs Data Hub, in addition to the persons concer ned, the Commission, the customs author ities and the EU Customs Author ity , balancing the needs of those entities with the need to ensure that the personal and conf idential data collect ed f or customs pur poses are used f or additional pur poses only t o the minimum extent necessar y . (35) Member States should hav e the possibility to designate , in consultation with the Commission, specific data the disclosure of which would har m the essential inte rests of their secur ity , to be te chnically tagged within the EU Custo ms Data Hub in suc h a wa y that any fur ther processing of suc h data is limit ed to the compet ent author ities of the Member State concer ned, unless those author ities expressly author ise fur ther processing. The person who transmits the data t o the EU Custo ms Data Hub should clearly set the processing limitations of suc h data that can be linke d to the specific supply chains or the data categori es. In order to use that possibility , the Member State concer ned should inf or m the Commission about the specif ic essential inte rests of secur ity that are at stak e and explain why it considers that those interests could not be suffi ciently protect ed under the g eneral framework of pro visions regard ing data processing within the EU Customs Data Hub. (36) Subject to compliance with the data protect ion r ules, especially r ules on sensitive customs data and commercially sensitive data, aggregat e non-confi dential, non-personal and non-commercially sensitive customs data could be made available t o third par ties f or specif ic pur poses upon duly justifi ed request. (37) T o ensure that the European Anti-Fraud Office (OL AF) can exercise its invest igation powers in relation to fraudulent activities that are affecting the interests of the Uni on, it is appropr iate that it have access to data from the EU Custo ms Data Hub that is ver y similar t o the access by the Commission. OL AF should theref ore be entitled to process that data in accordance with the conditions relating to data prot ection set out in the relevant Uni on legislation, including Regulation (EU, Euratom) No 883/2013 of the European Pa rliament and of the Council ( 16 ) and Council Regulation (EC) No 515/97 ( 17 ) . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 9/281 ( 16 ) Regulation (EU, Euratom) No 883/2013 of the European Parl iament and of the Council of 11 Sept ember 2013 concer ning in vestigati ons conduct ed by the European Anti-Fraud Office (OL AF) and repealing Regulation (EC) No 1073/1999 of the European Parl iament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa. eu/eli/reg/2013/883/oj ). ( 17 ) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative author ities of the Member State s and cooperation between the latter and the Commission to ensure the cor rect application of the law on customs and agr icultural matt ers (OJ L 82, 22.3.1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj ).(38) Like wise, the European Public Prosecutor ’s Off ice (EPPO) should be able, upon request, to obtain data a vailable in the EU Customs Data Hub in order to ensure that it can conduct its investig ations on customs-relat ed matt ers. (39) The European Uni on Ag ency f or Law Enf orcement Cooperation (Europol) should be able, upon request, to obtain data a vailable in the EU Custo ms Data Hub to perfor m its tasks as specified in Regulation (EU) 2016/794 of the European Pa rliament and of the Council ( 18 ) . The European Border and Coast Guard Ag ency (Frontex) should be able, upon request, t o obtain non-personal data ava ilable in the EU Customs Data Hub. (40) T o preser ve the functions that are perfo r med in Member Stat es’ national IT systems, the tax author ities of the Member Stat es should hav e the possibility to process data directly within the EU Custo ms Data Hub. As such, the author ities responsible f or f ood saf ety in accordance with Regulation (EU) 2017/625 of the European Parliament and of the Council ( 19 ) and the author ities responsible f or market sur veillance in accordance with Regulation (EU) 2019/1020 should be provid ed with the r ight ser vices and tools in the EU Customs Data Hub so that the y can use the relevant customs data to contr ibut e to enf orcing the relevant Union legislation and f or cooperating with custo ms author ities to minimise the r isk that non-compliant products enter the Union. (41) Pursuant t o Ar ticle 24 of Council Regulation (EU) 2017/1939 ( 20 ) , the EU Custo ms Aut hor ity and the compet ent cust oms author ities are to repor t to the EPPO without undue dela y any cr iminal conduct in respect of which the EPPO could exercise its comp etence in accordance with Ar ticle 22 and Ar ticle 25(2) and (3) of that Regulation. The EU Customs Author ity and comp etent customs author ities should refrain from taking measures which could jeopardise the confidentiality of an y cr iminal investig ation into the same f acts under take n by the comp etent national judicial or law enf orcement author ity or by the EPPO. (42) The r ules and provisions regard ing access to the EU Customs Data Hub and exc hang e of inf or mation should not aff ect the Customs Inf or mation Syst em (CIS) established by Regulation (EC) No 515/97 and repor ting obligations in the cont ext of situational aw areness under Regulation (EU) 2019/1896 of the European Pa rliament and of the Council ( 21 ) . EN OJ L, 19.9.2026 10/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 18 ) Regulation (EU) 2016/794 of the European Parl iament and of the Council of 11 Ma y 2016 on the European U nion Agency f or Law Enf orcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135, 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/oj ). ( 19 ) Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on officia l controls and other officia l activities per f or med to ensure the application of f ood and feed la w , r ules on animal health and welfare, plant health and plant prot ection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation) (OJ L 95, 7.4.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/625/oj ). ( 20 ) Council Regulation (EU) 2017/1939 of 12 October 2017 im plementing enhanced cooperation on the establishment of the European Public Prosecut or ’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj ). ( 21 ) Regulation (EU) 2019/1896 of the European Parl iament and of the Council of 13 November 2019 on the European Border and Coast Guard and repealing Regulations (EU) No 1052/2013 and (EU) 2016/1624 (OJ L 295, 14.11.2019, p. 1, ELI: http://data. europa.eu/eli/reg/2019/1896/oj ).(43) The Commission should establish im plementing r ules la ying do wn modalities f or the access of the author ities concer ned to the EU Customs Data Hub, af te r assessing the existing safeguards that each author ity or category of author ities has in place f or ensur ing the cor rect treatment of personal and commercially sensitive data. (44) It is appropr iate that the EU Customs Data Hub store personal data f or a maximum per iod of 10 y ears. That per iod is justified in light of the possibility f or custo ms author ities to notify the cust oms debt up to 10 y ears af te r having received the necessar y inf or mation about a consignment, as well as to ensure that the Commission, the EU Customs Au thor ity , OL AF , the EPPO, customs author ities and other compet ent author ities can cross-chec k the inf or mation in the EU Customs Data Hub aga inst the inf or mation st ored in and ex chang ed with other systems. Moreove r , that per iod should be aligned with the st orage per iod required by other legislation applied b y the cust oms author ities, where suc h legislation is relevant f or custo ms controls. It is also appropr iate that, whenever personal data is required f or the pur poses of judicial and administrative proceedings, of in vestigations and dur ing post-clearance controls, the ret ention per iod be suspended to av oid personal data being erased and theref ore not able to be used f or those pur poses. (45) The protection of personal and other data in the EU Customs Data Hub should also include r ules on the restr iction of r ights of data subjects. It is theref ore appropr iate that the custo ms author ities, the Commission or the EU Custo ms Au thor ity be able t o restr ict the r ight of data subjects where necessar y to ensure that enf orcement activities, r isk analysis and custo ms controls are not jeopardised. Moreover , suc h restr ictions could also be applied where necessar y f or the pur pose of prot ecting judicial or administrative proceedings f ollowi ng enf orcement activities. Such restr ictions should be duly justifi ed aga inst the activities and preroga tives of the customs author ities, the Commission or the EU Customs Au thor ity and limited to the time necessar y to preser ve those preroga tives. (46) Any processing of personal data under this Regulation should be car r ied out in compliance with Regulation (EU) 2016/679 ( 22 ) or (EU) 2018/1725 ( 23 ) of the European Pa rliament and of the Council or Directive (EU) 2016/680 of the European Parliament and of the Council ( 24 ) , within their respective scope of application. Any author ity or body other than the customs author ities, the Commission and the EU Customs Author ity that processes personal data in the EU Custo ms Data Hub is t o be rega rded as a controller in accordance with the applicable r ules. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 11/281 ( 22 ) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 Apr il 2016 on the prot ection of natural persons with regard t o the processing of personal data and on the free mo vement of suc h data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/679/oj ). ( 23 ) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard t o the processing of personal data b y the Union institutions, bodies, offices and agencies and on the free mo vement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39, ELI: http://data.europa.eu/eli/reg/2018/1725/oj ). ( 24 ) Directive (EU) 2016/680 of the European Parl iament and of the Council of 27 Apr il 2016 on the prot ection of natural persons with reg ard t o the processing of personal data b y compet ent author ities f or the pur poses of the prevention, investig ation, detection or prosecution of cr iminal offences or the execution of cr iminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA (OJ L 119, 4.5.2016, p. 89, ELI: http://data.europa.eu/eli/dir/2016/680/oj ).(47) In order t o ensure the inte roperability and exc hang e of data with cer tain other Uni on non-custo ms systems and in respect of the custo ms f or malities refer red to in Regulation (EU) 2022/2399 of the European Pa rliament and of the Council ( 25 ) , the EU Custo ms Data Hub should integrat e the European Uni on Customs Sing le Windo w Cer tificates Ex chang e Syst em (EU CW S-CERTEX) established by that Regulation. Unt il the EU Customs Data Hub fully integrat es the EU CWS -CERTEX, the EU Customs Data Hub should perfo r m the business and te chnical transf or mation of data t o enable the exc hang e of data through the EU CWS-CER TEX. (48) Data requirements should be def ined in order to provid e common guidance to economic operato rs rega rding the data the y need in order to fulfil their pur poses, relate d in par ticular to the implementation of the customs legislation. The EU Custo ms Data Hub will be a unique point of entr y f or suc h data, and theref ore the r ules f or f or matting and coding suc h data should be laid do wn in the te chnical specif ications f or the EU Customs Data Hub, which are a more f lexible instr ument than leg al r ules. How ever , a har monised custo ms data model with semantic data requirements is necessar y . (49) A Union-level cust oms r isk manag ement la y er is fundamental f or ensur ing a har monised application of cust oms controls in the Member States. There is cur rently a common r isk management framew ork compri sing the possibility of identifying common pr ior ity control areas and common r isk cr iter ia and standards in the fi nancial r isk arena f or car r ying out customs controls, but it has signif icant shor tcomings. In order to address the lack of har monised application of customs controls and of har monised r isk manag ement, which har ms the financial and non-financial inte rests of the Uni on and of the Member Stat es, it is appropr iate to revise the r ules on r isk managem ent t o establish a more solid r isk managem ent approac h addressing both financial and non-f inancial r isks. That includes tackling the str uctural challeng es on the r isk management of financial r isks identified by the Cour t of Audi tors. In par ticular , it is appropr iat e to descr ibe which activities are compr ised in cust oms r isk managem ent, in a cy clical approac h. It is also im por tant to identify the roles and responsibilities of the Commission, the EU Customs Author ity and the custo ms author ities of the Member States. It is also essential to emp ower the Commission to establish common pr ior ity control areas and common r isk cr iter ia and standards, and to identify specif ic areas in the domain of other legislation applied by the custo ms author ities that deser ve pr ior ity f or common r isk managem ent and controls, without com promising secur ity . (50) It is theref ore appropr iate to introduce Union-level r isk manag ement activities and provisions to ensure the collection at Uni on level of compre hensive data relevant f or r isk manag ement, including results and evaluation of all controls. Common r isk analysis and the issue of cor responding Uni on control recommendations to cust oms author ities should be pro vided f or . In line with the pr inciple of ‘comply or explain’, those control recommendations should be f ollowed, or compelling reasons provided f or not f ollowing them. The possibility to issue an instr uction that goods destined f or the Uni on are not to be loaded or transpor te d should also be provid ed f or . The analysis of Uni on-level r isks and threats should be based on continuously update d Union-level data and should identify the measures and controls t o be per f or med at the border crossing points of entr y and exit of the Union t er r itory . EN OJ L, 19.9.2026 12/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 25 ) Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Sing le Window Envi ronment f or Cust oms and amending Regulation (EU) No 952/2013 (OJ L 317, 9.12.2022, p. 1, ELI: http://data. europa.eu/eli/reg/2022/2399/oj ).(51) In the context of cooperation with law enf orcement and secur ity author ities in par ticular , Uni on-level r isk manag ement should, where possible, contr ibut e to and benefi t from strategic analyses and threat assessments conducte d at Uni on level, including those car r ied out by Europol and Front ex to contr ibute t o the efficient and eff ective prevention of, and the fight against, cr ime. Infr ing ement of custo ms legislation and other legislation applied b y the cust oms author ities should hav e an imp act on the r isk profile of impor te rs, including imp or te rs f or distance sales, or expor te rs. (52) The process of placing goods in a customs procedure needs t o be revisited t o ref lect the new roles and responsibilities of the persons in v olved in that procedure. Theref ore, responsibility f or providing the inf or mation to the cust oms author ities is t o be assumed by the person responsible f or the goods, namely the imp or ter , the expor ter or the holder of the transit procedure, rather than the declarant. The person responsible should provide or mak e a vailable the data t o custo ms as soon as that data are available and in any case bef ore the release of the goods f or a customs procedure, in order t o allow the customs author ities to car r y out a r isk analysis and to take appropr iate measures. (53) Ho wever , in the case of e-commerce, and taking into account the higher v olume of transactions by e-commerce, it is appropr iat e that persons making use of the special scheme laid down in Title XII, Chapt er 6, Section 4, of Directive 2006/112/EC (‘Impor t One-Stop Shop sche me ’ or ‘IOSS sc heme’ ) should provid e data on their sales of goods to be im por te d at the lat est on the da y af te r the acceptance of the pa yment. (54) In duly justified circumstances, the customs author ities should be able to author ise T r ust and Check traders to com plete the data on their released goods at a lat er stage , as those traders continuously share data on their transactions with custo ms and can be considered reliable. Such circumstances could be linked to the suppor ting documents or t o the imp ossibility of det er mining the fi nal customs value of the goods at the moment of release. (55) T o simplify the customs process f or the entr y of goods into the customs ter r itory of the Uni on, while ensur ing that there is a sing le person responsible f or those goods, different actor s in the supply ch ain should provid e their par t of the relevant inf or mation on the goods concer ned and link it to a specific consignment. Goods should ent er into the cust oms terr itory of the Union only if there is an im por ter or an indirect representative acting on behalf of the im por te r established in the Union that take s the responsibility f or those goods. The imp or te r or the indirect representative acting on behalf of the imp or te r should provide inf or mation on the goods to custo ms and the cust oms procedure to which they should be placed, and should do so at the earliest possible stage, if possible bef ore the goods phys ically ar r ive. A ser vice provid er or customs age nt should be able to pro vide inf or mation in the im por te r ’s name and on its behalf, but the imp or te r should remain responsible f or ensur ing compliance of the goods with the financ ial and non-f inancial r isks . The car r iers effe ctively br inging the goods should also provide some inf or mation on the goods bef ore loading or ar r ival (‘advance cargo inf or mation’) and should link their inf or mation t o the impor te r ’s inf or mation where it has been previously submitt ed, without necessar ily having access to all the data that the imp or t er has provid ed. In addition, to cate r f or the more comp lex supply chains and transpor t netw ork s, it should be possible to require cer tain other persons to comp let e the inf or mation on the goods to be brought into the custo ms te r r itory of the Uni on. The impor te r , the car r ier or any other person submitting inf or mation to customs should be oblige d to amend it where they know that the inf or mation is no longer cor rect but bef ore the customs author ities hav e detect ed ir regular ities that the y intend t o control. (56) Non-U nion goods that are brought into the custo ms te r r itory of the Union should be considered to be in te mporar y st orage from the moment the car r ier notif ies their ar r ival until their placement under a customs procedure, unless the y are already placed in transit. T o ensure appropr iat e custo ms super vision, that situation should be limit ed in time and not last more than 90 da ys, excep t in excep tional cases. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 13/281(57) It is necessar y to maintain the r ules that determ ine whether goods are Union or non-Union goods and whether the status of Uni on goods can be presumed or needs to be proven, par ticularly where the goods te mporar ily lea ve the cust oms te r r itory of the Uni on. (58) Once the customs author ities hav e the inf or mation necessar y f or the relevant procedure, based on r isk analysis, they should decide whether to perfor m fur ther controls on the goods, to release them, to refuse or suspend their release or to let time pass with the result that the goods are considered released. The customs author ities should take such decision in cooperation with other compet ent author ities, where necessar y . A ccording ly , the customs author ities should refuse the release of the goods where the y have evidence that the goods do not comp ly with applicable leg al requirements. The det er mination of repeat ed syste matic infr ing ement in relation t o distance sales by an economic operat or should constitute suc h evidence f or a per iod of at least six months f or all goods notified f or ar r ival f or the release f or free circulation by that economic operat or . Where the custo ms author ities need to consult other com petent author ities to det er mine whether or not the goods comp ly with applicable lega l requirements, they should suspend the release of those goods at least until that consultation takes place. In suc h cases, the cust oms author ities’ subsequent decision on the goods should depend on the other compet ent author ities’ reply . T o a void block ing both traders and author ities in cases f or which reac hing a conclusion on complia nce requires some time, the cust oms author ities should have the possibility t o release the goods on the condition that the trader continues inf or ming them about the location of the goods. (59) In order to provid e leg al cer tainty t o the traders that hav e provided the inf or mation on time without obliging the cust oms author ities to react to ever y consignment, goods that hav e not been selecte d f or a control af te r a reasonable per iod should be considered released. The Commission should be entitled to def ine that per iod in delegat ed acts, adap ting it, where necessar y , to the type of traffi c or type of border crossing point in question. (60) As T r ust and Check traders are considered reliable and provid e customs in as close to real time as tec hnically possible with data on the move ment of the goods and on compliance and with full access to their syste ms, records and operations, suc h traders should be able to release their goods under the super vision of the custo ms author ities without waiting f or their inte r vention. A ccording ly , T r ust and Check traders should be able to release goods on behalf of the customs author ities upon receipt of those goods at the place of business of the imp or te r , ow ner or consignee or upon dispatch from the place of business of the expor te r , ow ner or consignor . As T r ust and Check traders are supposed t o operate in a transparent wa y , each ar r ival and deliver y of goods should be properly recorded in the EU Customs Data Hub. T r ust and Chec k traders should be obliged to inf or m the cust oms author ities where a problem ar ises so that those author ities can take a final decision on the release of the goods. Where the internal control syste ms of T r ust and Chec k traders are robust enough, the customs author ities should be able, in cooperation with other comp etent author ities, to author ise those traders to perf or m cer tain chec k s on their ow n. Ho wever , the cust oms author ities should retain the possibility to control the goods at any time. (61) It is appropr iat e to provid e measures to regulate the transition from a system based on customs declarations to a system based on the provision or making ava ilable of inf or mation to the EU Custo ms Data Hub. Economic operat ors should hav e the possibility to lodg e customs declarations t o declare their intent ion to place goods under cust oms procedure dur ing the transition per iod. Howeve r , as soon as the capabilities of the EU Customs Data Hub are ava ilable, economic operat ors should also be given the possibility t o provide or make available inf or mation to the customs author ities through the EU Customs Data Hub, and the customs author ities should no longer author ise an y economic operato r to apply f or sim plif ications in relation to the customs declaration. At the end of the transition per iod, all author isations should cease to be valid, as custo ms declarations will no longe r exist. In relation t o distance sales of goods, the transition per iod f or lodging customs declarations should be limit ed until the capabilities of the EU Customs Data Hub to process the relevant data f or distance sales are ava ilable. EN OJ L, 19.9.2026 14/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(62) The precise identifica tion of the person acting as ‘impor ter ’ depends on the stage and the nature of the cust oms process in question. There should be only one imp or t er at a time. (63) In the case of distance sales, it is considered that the person supplying goods in distance sales or facilitating distance sales of goods is the person that det er mines that goods from a third countr y are to be brought into the cust oms t er r ito r y of the Uni on because they determine the ch ain of supply and are responsible f or the r isk f or loss, damage or dela y up to the deliver y of the goods to the consumer . Theref ore, f or distance sales, in order f or goods to be released f or free circulation, the imp or te r will be either the person supplying goods in distance sales or the person facilitating distance sales of goods, depending on the ar rang ements made, and the imp or te r determi ned in that wa y should be indicate d as suc h. (64) The person supplying goods in distance sales or f acilitating distance sales of goods to be impor te d from third countr ies into the customs te r r itory of the Union who is the impor te r should be responsible f or providing the required inf or mation on distance sales to the customs author ities bef ore the release of the goods. The person so identified should fulf il the obliga tions of an imp or ter . (65) Where a person supplying goods in distance sales or facilitating distance sales of goods to be im por ted from third countr ies into the customs te r r itory of the Uni on is not established in the custo ms ter r ito r y of the Uni on, it should be possible t o place the goods under a custo ms procedure where an indirect representative hav ing the status of author ised economic operat or places the goods in its ow n name and on behalf of the imp or te r f or distance sales and assumes the obliga tions of the imp or t er f or distance sales in that regard . (66) The provis ions of this Regulation, including those relating to the im por ter f or distance sales, do not amount, either de jure or de fact o, to a g eneral monitoring oblig ation f or provider s of interm ediar y ser vices. (67) Ar ticle 29 TFEU requires that products coming from third countr ies are to be considered in free circulation if the im por t f or malities hav e been comp lied with and cust oms duties or charg es hav ing equivalent effe ct hav e been levied. Ho wever , the release f or free circulation should not be understoo d as a proof of comp liance with custo ms legislation and other legislation applied by the cust oms author ities. (68) The process of taking goods outside the customs te r r itory of the Uni on should be streamlined and sim plif ied, in line with the entr y process. Theref ore, it is appropr iat e to require that there be a person established in the Union who is responsible f or the goods, namely the expor te r . The expor ter should provide or make available to custo ms the relevant inf or mation pr ior to taking the goods out of the Union, indicating whether the goods are Uni on or non-U nion goods to be expor te d, and adapting the inf or mation as necessar y . (69) T o ensure that there is proper r isk managem ent of goods taken out of the customs te r r itory of the Uni on, the cust oms author ity responsible f or expor t should be required to car r y out a r isk analysis of the inf or mation on the goods and to take or request the appropr iate measures bef ore the goods exit the customs ter r itory of the Union. Those measures should include requesting controls to be car r ied out b y the customs author ity responsible f or the place of dispatch of the goods and f or the place of exit and, if necessar y , b y other comp etent author ities, in addition t o the measures provided f or placing the goods under a custo ms procedure that are also applicable where the goods are to be expor te d. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 15/281(70) T o ensure that the duty-suspensive procedures are also transparent, it is appropr iat e to streamline the requirement pro visions f or author isations f or special procedures. In par ticular , f or the sake of clar ity and lega l cer tainty , the conditions f or determin ing whether an opinion at Uni on level is necessar y to assess if granting an author isation could adversely affe ct the interests of Union producers, the so-called ‘examination of the economic conditions’, should be codifie d and regulate d in deleg ated acts. Moreover , as the effe ct on interests of Union producers might depend on the quantity of goods that are placed under the special procedure, a cer tain threshold should be set under which it is estimated that there is no nega tive effe ct on suc h inte rests. (71) Ar ticle 9 of the Revised Con vention f or the Navig ation of the Rhine refe rs to an Annex (the ‘Rhine Manifest’) that f acilitate d the moveme nt of goods on the Rhine r iver and its associate d tr ibutar ies by consider ing them as a custo ms transit procedure across the national frontiers of f our Member States, namely Belgium, Ger many , France and the Netherlands, as well as Switzerland. A ccording to inf or mation from customs administrations, the Rhine Manifest is no longer used in practice as a customs transit procedure in the Member Stat es border ing the Rhine. Instead, goods on the Rhine and its tr ibutar ies are now transpor te d using the Uni on transit procedure established b y Regulation (EU) No 952/2013, through the New Compu ter ised T ransit System. It is theref ore appropr iate t o remove the refe rence to the Rhine Manif est from cases where a move ment of goods is considered as exter nal or inter nal transit. (72) In order to increase transparency about the person responsible f or complying with the oblig ations of the Uni on transit procedure and with the cont ent and r isks relate d to the consignment, it is appropr iat e to require that the holder of the transit procedure disclose at least inf or mation rega rding the impor te r or the expor t er initiating the move ment of the goods, the means of transpor t and the identification of the goods placed under that procedure. Such inf or mation wo uld enable the customs author ities t o super vise more effe ctively the Union transit procedure concer ned and to car r y out a r isk analysis. The Uni on transit procedure should be comp ulsor y unless goods are put under another customs regime immediate ly upon entr y into or exit out of the customs te r r itory of the Uni on. Where the impor te r or the expor t er is not y et kno wn, the holder of the goods should be considered as being the im por ter or the expor te r of the goods and should be liable f or the pa yment of cust oms duties and other taxes and ch arg es. The Uni on transit procedure should be replaced b y cust oms super vision if goods are im por ted or expor ted by a T r ust and Chec k trader . (73) An amendment to Annex 6 to the Customs Conve ntion on the Inter national T ranspor t of Goods under Cove r of TIR Car nets (TIR Conve ntion) ( 26 ) that entered into f orce on 1 June 2021 modified Explanator y Note 0.49 in order to grant to economic operators meeting cer tain requirements the possibility to become an ‘author ised consignor ’ , mir ror ing the existing f acilitations grante d t o the economic operat ors recognised as an ‘author ised consignee’. It is theref ore necessar y to include that new possibility in this Regulation in order to align Uni on customs legislation with that international agreement. (74) Eliminating the duty relief f or the im por tation of goods with a value not ex ceeding EUR 150 inv olves the application of provis ions concer ning the determinat ion of customs value to levy ad v alorem customs duties in relation to im por te d goods purc hased in business-t o-custo mer e-commerce transactions, as defined in Directive 2006/112/EC. Such distance sales should constitute the basis f or the declaration of customs value under the transaction value method. That pr inciple applies also in situations in which goods are purc hased in distance sales not bef ore the y are brought into the custo ms terr itory of the Uni on but while placed under the cust oms warehousing procedure. EN OJ L, 19.9.2026 16/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 26 ) Amendments t o the Cust oms Convention on the International T ranspor t of goods under cover of TIR car nets (TIR Convention 1975) (OJ L 193, 1.6.2021, p. 1, ELI: http://data.europa.eu/eli/agree_amend/2021/601/oj ).(75) T ransactions in distance sales diff er significantly from traditional business-to-business transactions, resulting in increased comp lexity . Those differences imp act ho w customs author ities effe ctively apply valuation r ules in practice. P ar ticular challeng es are the massive scale and speed at which e-commerce transactions are concluded, the vast number of buy ers and sellers inv olved, and the dispersion of sales. T aking into account the specificity of e-commerce, as well as the role of custo ms author ities in contr ibuting to the smooth functioning of the internal mark et, if, in cust oms proceedings aimed at ver ifying the cor rectness of the declared transaction value of goods purc hased in a distance sale, an impor te r does not dispel reasonable doubts that the declared transaction value ref lects the pr ice actually paid or pa yable f or those goods and, consequently , the initially declared transaction value is rejecte d, the customs author ities should be able to ex ercise f lexibility in the determinat ion of the appropr iate secondar y valuation method t o redeter mine the custo ms value of those goods. (76) Cur rently , customs debts are collect ed by the Member Stat e where the customs declaration is lodged. It is the choice of the trader whether to do that in the countr y of fi rst entr y , or to use a customs procedure and pa y duties in another Member Stat e. For T r ust and Check traders, it is appropr iate to use different r ules to define the place where the cust oms debt occurs so that the imp or t duties are paid to the Member Stat e where that trader is established. It is appropr iat e because that is the place where the cust oms author ity has the most comp lete kno wledge of the records, operations and commercial behavio ur of the relevant economic operators. However , the customs debt of economic operat ors other than T r ust and Check traders should be incur red at the place where the goods are phys ically locate d, at least until the super vision model is evaluate d. (77) In the case of e-commerce transactions, the im por ter f or distance sales is the person responsible f or the cust oms debt. When use is made of the IOSS sc heme, the custo ms debt should be incur red at the moment of the acceptance of pa yment of the online sale. Where no use of that sche me is made, the custo ms debt should ar ise when the a vailability of the goods is notified in the Member States where the goods are to be delivered. (78) T o co ver the increasing costs of handling an enor mous number of requests f or placing goods sold in distance sales under the release f or free circulation procedure, a Uni on handling f ee, commensurat e t o the appro ximat e cost of the ser vices closely connected to the customs super vision of suc h goods, should be established as those goods are directly shipped to the consumer , making it im possible f or other author ities to chec k them af ter cust oms clearance. While it will be up to the Member Stat es to decide whether to recover from economic operat ors the costs of ex ceptiona l control measures or the costs incur red by author ities other than custo ms author ities in connection with the ver ificati on or destr uction of the goods, the Uni on handling f ee should cover , in par ticular , the cost of chec king the data and car r ying out a r isk analysis, and of the relevant infrastr ucture and controls, including relevant ser vices rendered by the EU Customs Author ity . (79) A low er Union handling f ee should be pro vided f or where the goods are sold in distance sales from a cust oms warehouse f or distance sales, as it is easier and more effe ctive f or the cust oms author ities to super vise bulk quantities of goods st ored in a warehouse than goods pack ed in individual parcels and directly shipped to the consumer . (80) The debto r of the Union handling f ee should be the same person as the debtor of the custo ms debt, which should be the imp or t er f or distance sales. Where provisions on imp or te rs f or distance sales do not yet apply , the debtor should be the declarant. In the case of distance sales, the declarant w ould typically be the person entitled to use the IOSS sc heme, or an indirect customs representative. Consequently , the consumer should not be a debtor of the Uni on handling fee. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 17/281(81) It is appropr iate to provid e that the fir st deleg ated act setting the amount of the handling f ee ent er into f orce rapidly so as to allo w the practical application of the Uni on handling fee introduced b y this Regulation to respond to the increasing pressure on customs author ities due to the signif icant v olume of parcels ent er ing the customs terr itory of the Uni on. (82) As several measures such as duties and f ees apply per item, it is appropr iate to introduce a definition thereof. An ite m should be defined as one or more goods in a consignment, shar ing cer tain data elements, including the tar iff classification and or igin, in accordance with the applicable data requirements. That def inition should be applicable both in relation to the customs declarations in the existing national and Uni on digital t ools, including where the tar iff classif ication f or the goods concer ned in the custo ms declaration is only at the level of sub-headings of the Har monised System, and in relation to the appropr iate data requirements determ ined f or that pur pose once the EU Custo ms Data Hub becomes available. (83) It is appropr iate to enhance the mechanism aimed at super vising the consiste nt and effe ctive imp lementation of restr ictive measures on the f low of goods adop ted by the Council in accordance with Ar ticle 215 TFEU. Where such measures are adopt ed, the EU Customs Author ity should provid e suppor t to the Commission and Member Stat es to ensure that those measures are not circum vent ed. It should pro vide guidance f or the custo ms author ities in the f or m of non-binding recommendations, f or exam ple by promoting consist ent customs practices, within the responsibilities of the Member Stat es f or the im plementation of suc h measures. Customs author ities should ensure that the y take all the necessar y steps within their compet ences to comply with those measures and should inf or m the Commission and the EU Customs Author ity according ly . The EU Customs Author ity should identify pote ntial discrepancies in the application of those measures and monitor their imp lementation, and repor t according ly to the Commission. (84) A cr isis management mechanism should be put in place to address potential cr ises in the cust oms union. The lack of suc h a mechanism at Uni on level was highlight ed in the Commission Communication of 28 Sept ember 2020 entitled ‘ T aking the Custo ms Uni on t o the Next Level: a Plan f or A ction’. A mechanism should theref ore be established that in v olves the EU Custo ms Aut hor ity as a pivo tal actor in prepar ing, coordinating and monitoring the im plementation of the practical measures and ar rangements that the Commission decides to put in place when a cr isis occurs. The EU Customs Author ity should maintain cr isis response readiness throughout the whole duration of the cr isis. (85) The existing gove r nance framework of the customs union lacks a clear operational management str ucture and does not ref lect the evo lution of custo ms since its creation in 1968. Und er Regulation (EU) No 952/2013, the activities relate d to the managem ent of r isks in trade f low s, suc h as the imp lementation of, and decisions on, controls on the ground, are the responsibility of national customs author ities. The intens ity of exter nal border traff ic of goods is not equal across the Union. Despit e the cooperation between national customs author ities that has existed since the creation of the cust oms union and that has led to the ex ch ange of best practices and exper tise and the development of common guidelines, it has not resulted in the development of a har monised approac h and operational framew ork. There is no central r isk analysis capacity , no common view on Union r isk pr ior itisation, limited coordinated custo ms action and controls, and no cooperation frameworks f or diffe rent author ities ser ving the sing le marke t. EN OJ L, 19.9.2026 18/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(86) A central, operational Union str ucture to pool exper tise and resources and to assist Member States and the Commission in taking decisions to gether should address suc h weaknesses. It should f ocus in par ticular on areas such as data manag ement and r isk managem ent, and should prepare the training cont ent f or custo ms off icers and cust oms professionals in the Uni on to complement and suppor t training provided by Member States. It should also contr ibut e to the creation of a Uni on syste m to recognise the excellence of educational institutions that offer training and education in the customs fie ld, building on the Commission’s initiative entitled ‘EU Customs Cer tif icat e of Recognition’, and coordinate and suppor t the v oluntar y creation of specialised centres of excellence by Member Stat es. This aims to make the custo ms union ‘act as one’, while recognising that diverg ent practices in Member Stat es could result from objective specif icities, f or exam ple g eographical diffe rences, mode of transpor t used, type of goods or border type. The creation of a new author ity , the EU Custo ms Author ity , is cr ucial to ensure the eff icient and adequat e functioning of the custo ms union, t o centrally coordinate customs action and to suppor t the cust oms author ities’ activities. (87) The EU Customs Author ity should be gove r ned and operat ed taking into account the pr inciples of the Joint Stat ement and common approac h of the European Pa rliament, the Council and the Commission on decentralised ag encies of 19 July 2012. (88) When selecting the seat of the EU Customs Aut hor ity , the European Parliament and the Council are to ensure that, given the nature of that author ity , its location enables it to fully execu te its tasks and powers, to recr uit highly qualified and specialised staff and to offe r adequate training oppor tunities. In addition, the European Parliament and the Council are t o take into account the f ollo wing cr iter ia f or the selection of the seat of the EU Customs Author ity : the ava ilability of appropr iat e office premises and the ability to accommodate the relevant staff bef ore the EU Custo ms Aut hor ity becomes operational; the accessibility of the location and the existence of adequat e education f acilities f or the children of staff members; appropr iate access to the labour marke t, social secur ity and medical care f or both ch ildren and spouses of staff members; and g eographical balance. Consider ing those cr ite r ia, the EU Custo ms Author ity should be locate d in Lille, France. (89) Member Stat es should ensure that customs author ities are properly resourced, trained and equipped to hav e the capacity to fulfil their mission. (90) It is imp or tant that customs in vest in a sufficient number of properly trained staff in order to guarantee the functioning of the Union’s customs systems, which are facing an exponential increase in demand. Without the necessar y invest ments into staff, digital solutions cannot ac hieve their full potent ial. Theref ore, in vestments into digital systems should guarantee suff icient funding f or staff and f or their training, in order to ensure the necessar y skills f or using state-of-the-ar t equipment and te chnology f or big data analytics, det ection and controls, and thus guarante e that customs controls are conducted unif or mly across the Union. (91) The Member Stat es and the Commission should be represented on a Management Board, in order to ensure the eff ective functioning of the EU Customs Aut hor ity . The compo sition of the Management Board, including the selection of its Chair person and Deputy Chair person, should respect the pr inciple of gender balance and take into account relevant exper ience and qualif ications. Given the Uni on’s ex clusive compet ence on the customs union, and the close link between cust oms and other policy fields, either the Chair person or the Deputy Chair person should be elect ed from the members of the Manage ment Board designated by the Commission. In view of the effective and efficient functioning of the EU Customs Au thor ity , the Management Board should, in par ticular , adopt a sing le programming document including annual and multiannual programming, car r y out its functions relating to the EU Custo ms Author ity’s budget, adopt and publish a consolidate d annual activity repor t on the activities of the EU Custo ms Aut hor ity ensur ing that no sensitive inf or mation is disclosed, adopt the financial r ules applicable to the EU Custo ms Aut hor ity , appoint an Ex ecutive Director , and establish procedures f or the taking of decisions by the Ex ecutive Director relating to the operational tasks of the EU Customs Aut hor ity . The Manag ement Board should be assist ed by an Ex ecutive Board. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 19/281(92) The EU Customs Au thor ity should establish the Customs Ad visor y Board, whose task will be to pro vide the EU Custo ms Author ity with advice on the im plementation of t echnical actions and decisions, on im plementation and standardisation issues, including har monisation activities, on the operational aspects of other legislation applied by the customs author ities, and on any other activities of the EU Customs Author ity . The Customs Advis or y Board should endeav our to ensure a balanced stakeh older representation between commercial and non-commercial inte rests and, within the categor y of commercial intere sts, with regard to micro, small and medium-sized ent er pr ises and other under takings. The Custo ms Ad visor y Board should be consult ed regularly and should be able to provide advice to the EU Customs Aut hor ity on its own initiative. (93) T o guarantee its effe ctive functioning, the EU Custo ms Author ity should be granted an autono mous budg et, with revenue coming from the g eneral budg et of the Union and any v oluntar y financial contr ibution from the Member Stat es. In excep tional and duly justified circumstances, the EU Custo ms Aut hor ity should be able to receive additional revenue through contr ibution agreements or grants and through charg es f or publications and other ser vices it pro vides. (94) The EU Customs Aut hor ity should mak e use of the inf or mation at its disposal rega rding challeng es on cust oms legislation and other legislation applied by the customs author ities to per iodically car r y out a threat assessment. On the basis of suc h a threat assessment, the EU Customs Aut hor ity should prepare recommendations and transmit them to the Commission. Based on those recommendations, the Commission should identify areas that war rant pr ior ity treatment. It is imp or tant that the Council have a political, strate gic discussion on those areas that war rant pr ior ity treatment and that the EU Customs Aut hor ity provide appropr iate f ollo w-up, including when prepar ing its annual and multiannual w ork programme and prepar ing the annual repor t of its activities. (95) T o fulfil their mission, the EU Custo ms Aut hor ity and the customs author ities should cooperate closely and regularly with marke t sur veillance author ities, sanitar y and phyt osanitar y author ities, law enf orcement bodies and author ities, border management author ities, en vironmental protection bodies, statistical author ities and tax author ities, exper ts on cultural goods, and many other author ities in ch arge of secto ral policies. Consider ing the evo lution of the sing le mark et and the evo lving role of customs , the increase in prohibitions and restr ictions and the increase in e-commerce, it is necessar y to str ucture and reinf orce that cooperation at Uni on, international and national level. Inst ead of a cooperation f ocused on individual consignments or specif ic events along the supply chai n, a framework t o suppor t cooperation between customs author ities and other author ities responsible f or relevant policy areas should be developed and regularly updated by the EU Custo ms Aut hor ity . Such cooperation should include: the development of legislation and of policy needs in specif ic areas; the ex chang e and analysis of inf or mation; the building of an ove rall cooperation strate gy in the f or m of joint super vision strate gies; cooperation on operational im plementation, monitoring and controls; the exc hang e of relevant skills and best practices; and innovation and researc h activities in areas relevant f or customs. (96) The Commission should also facilitat e the application of par t of the other legislation applied by the cust oms author ities by dra wing up and regularly updating a list of Uni on legislation imposing requirements on goods subject t o customs controls aimed at protecting public inte rests suc h as human, animal or plant health and lif e, consumers and the environment. EN OJ L, 19.9.2026 20/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(97) T o strengthen cooperation between custo ms author ities, joint operational eff or ts should be enhanced to suppor t eff ective customs controls at the borders of the Uni on. The EU Customs Aut hor ity should coordinat e and suppor t the operational coordination in customs cooperation, including in the area of r isk management. The EU Custo ms Au thor ity , in cooperation with the Member States, should plan, org anise and coordinate joint controls car r ied out by cust oms author ities within the Uni on and with third countr ies. In the cont ext of cooperation between cust oms author ities within the Uni on, this Regulation is without prejudice to the Convention drawn up on the basis of Ar ticle K.3 of the T reaty on European Uni on, on mutual assistance and cooperation between customs administrations ( 27 ) (Naples II). The EU Customs Author ity should maintain the necessar y collaboration with relevant Union and national author ities conducting relevant invest igations and anti-fraud activities, including OL AF and the EPPO. It is im por tant that the EU Customs Au thor ity also cooperate with the EU Innovation Hub f or Inter nal Secur ity where relevant to the EU Customs Aut hor ity’s activities. (98) Fur ther more, in order to exc hang e best practices and enhance operational effe ctiveness, Member Stat es should be able, upon request, to make cust oms off icers te mporar ily ava ilable t o wo rk in the custo ms author ities of another Member State. The te r ms and conditions of such t emporary assignments should be determi ned by the Member Stat es concer ned. The EU Customs Aut hor ity should, upon request, provide suppor t or coordination. Where appropr iate, it can develop guidance or model ar rangements to f acilitate this f or m of cooperation. (99) The EU Customs Author ity and Europol should be able to ex chang e strategic and other non-operational inf or mation suc h as r isk indicator s where required f or preventing and combatting ser ious cr ime affe cting tw o or more Member Stat es, te r ror ism and f or ms of cr ime which affe ct a common interest co vered by a Uni on policy . Such inf or mation could be used by the EU Customs Author ity f or r isk analysis pur poses. (100) In order to increase clar ity and mak e the cooperation framew ork between custo ms author ities and other par tner author ities more efficient, a list of ser vices offe red by custo ms author ities should def ine clearly the possible role of cust oms author ities in the application of other relevant policies at the borders of the Uni on. In addition, the application of that cooperation framew ork should be monitor ed by the EU Customs Aut hor ity . The EU Customs Au thor ity should work closely and cooperate with the Commission, OL AF , other relevant Union bodies, offices and ag encies, suc h as Europol, the EPPO and Front ex, as well as with specialised age ncies and networks in policy fields relevant f or the EU Customs Author ity’s activities, suc h as the EU Product Compliance Network. (101) In an increasing ly connected wo rld, custo ms diplomacy and intern ational cooperation are imp or tant aspects in the w ork of customs author ities around the w orld. It should be possible f or inter national cooperation to include the possibility of ex chang e of customs data on the basis of inter national agreements or autonomous Uni on legislation and through appropr iate, secure and str ictly super vised means of communication, suc h as the EU Customs Data Hub, subject to the respect of confidential inf or mation and the prot ection of personal data. (102) Eff ective cooperation between neighbour ing countr ies is essential to ensure the smooth functioning of cust oms operations, the f acilitation of legitimat e trade, and the protection of the fi nancial inte rests and policies of the Union. Such cooperation is of par ticular impor tance at shared customs border crossing points, where coordinated custo ms controls enhance effi ciency and lega l cer tainty . Member States should theref ore retain the capacity t o conclude or maintain bilat eral agreements with neighbour ing third countr ies concer ning custo ms cooperation at shared border -crossing points, if suc h agreements are compatible with Uni on law . That capacity includes agreements relating to shared border -crossing points, situat ed either in the te r r itory of a Member Stat e or in the te r r itory of a neighbour ing third countr y , at which the custo ms author ities of that Member Stat e and of that neighbour ing third countr y apply their respective custo ms legislation pursuant t o a bilat eral agreement. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 21/281 ( 27 ) OJ C 24, 23.1.1998, p. 2.(103) A common framew ork establishing a minimum list of infr ing ements of cust oms legislation subject to penalties and cer tain r ules f or non-cr iminal penalties should be laid do wn in this Regulation, to be im plemented b y Member Stat es. It is up t o the Member States to choose the appropr iate type of measure to address those infr ingem ents. It is also appropr iate to establish a minimum list of circumstances to which Member States should give due regard, in accordance with national law , when deciding whether to imp ose a penalty and when deciding on the type or sever ity thereof. The Commission should monitor the cor rect im plementation of those provisions , as appropr iate. Pe nalties f or infr ingem ents of customs legislation should be eff ective, propor tionate and dissuasive. (104) This Regulation does not har monise national procedural r ules concer ning administrative penalties, nor does it regulat e which author ities imp ose penalties, as long as the pr inciple that penalties are effe ctive, propor tionate and dissuasive is maintained. For exam ple, the r ules on penalties can be applied in suc h a manner that the penalty is im posed directly b y comp etent author ities, or b y a comp etent national cour t upon an application brought by a comp et ent administrative author ity , or by the comp et ent customs author ities through a settlement procedure, while having equivalent effe ct. (105) Given the central role of im por ters f or distance sales in organising larg e v olumes of low-value imp or ts, including via online platf or ms and websites, there is a need to establish a coherent, propor tionate and dissuasive framework of penalties to apply where impor te rs f or distance sales fail to comp ly with their obligations. In par ticular f or continued and syste matic non-comp liance with custo ms legislation in the case of distance sales, penalties should be dissuasive and effe ctive. The scale, cross-border reac h and wide-spread im pact of systema tic non-com pliance justifies that severe minimum and maximum levels of pecuniar y penalties, based on the total value of the goods impor te d to the Uni on b y the non-comp liant economic operator , be set in this Regulation, while preser ving the possibility f or Member States to provide f or additional penalties in their national legislation. The har monisation of penalties f or syste matic non-comp liance across the Uni on aims to prevent ‘border -shopping’ b y economic operat ors engaging in distance sales. Economic operat ors that enga g e in syste matic non-comp liance should be classif ied as high-r isk economic operat ors and should lose any tr usted trade status and f acilitation measures. (106) Where syste matic non-com pliance persists despite the imposition of progressively severe pecuniar y ch arg es, fur ther penalties should be imposed. This is necessar y on account of continued disreg ard f or oblig ations under this Regulation, which under mines the integr ity of the customs union and the inte r nal marke t, create s unfa ir comp etitive advantage s f or non-compliant economic operat ors, and possibly har ms consumers. A ccording ly , and in view of fulfilling the mission of the customs author ities, a fur ther la y er of str ict penalties is to be put in place to discourage an y occur rence of suc h multi-systematic non-comp liance. In response to suc h behavi our , the custo ms author ities should be able to suspend the release f or free circulation of all goods imp or t ed by an economic operato r in distance sales. In addition, where relevant and where justif ied by the nature of such fur ther syste matic infr ing ement, relevant com petent author ities should be able to t emporari ly suspend access to the online interface of the infr inging economic operat or . T o that end, the timely transmission of inf or mation about the infr ing ement t o the relevant author ities should enable them to obtain the full picture rega rding the situation and to ensure a coordinat ed response. EN OJ L, 19.9.2026 22/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(107) T o enable effe ctive monitoring and an appropr iate degree of transparency , records of all non-cr iminal penalties im posed b y Member States’ customs author ities should be made a vailable in the EU Customs Data Hub. Those records should indicate the nature of the infr ingem ent and the amount of the pecuniar y ch arge imp osed or the identification of any other non-cr iminal penalty applied. Such centralised syste m should provid e the necessar y data f or assessing enf orcement practices and identifying pote ntial market distor tions or ‘border -shopping’ practices by economic operat ors. (108) The Commission should review the pro visions of this Regulation on infr ing ements and penalties in order t o ensure proper functioning and application thereof and to prevent possible inter nal marke t fragmentation or jur isdictional a voidance by economic operato rs. Such review should take place f ollowing an assessment of the data on penalties recorded in the EU Customs Data Hub, par ticularly where r isks of dispar ities or disto r tions in the inte r nal market are identified. It is imp or tant to ensure a level pla ying fie ld and to address any regulato r y g aps or inconsistencies in the application of penalties. (109) Where an infr ing ement of customs legislation is committ ed that falls within the jur isdiction of more than one Member Stat e, cooperation between those Member Stat es is necessar y . In suc h cases, compet ent author ities of the Member Stat es concer ned by the same infr ingement of customs legislation should cooperate in accordance with applicable law . The EU Customs Author ity should have the possibility t o suppor t and f acilitate that cooperation. (110) The perf or mance of the customs union should be evaluate d at least on an annual basis to allow the Commission, with the help of the Member Stat es, to take the appropr iate policy or ientations. The Commission can publish a non-confid ential version of the evaluation repor t. The collection of inf or mation from cust oms author ities should be f or malised and deepened, as more comprehensive repor ting would imp rove bench marking and could help to homog enise practices and to assess the imp act of custo ms policy decisions. It is theref ore appropr iat e to introduce a lega l framework f or the evaluation of the perf or mance of the custo ms union. T o allo w sufficient granular ity of analysis, the perfo r mance measurement of customs activities should be done not only at national level but also at local level. (111) The EU Customs Au thor ity should suppor t the Commission in the evaluation process by g ather ing and analysing the data in the EU Customs Data Hub and identifying ho w customs activities and operations suppor t the ac hievement of the strategic objectives and pr ior ities of the customs union and contr ibut e t o the mission of cust oms author ities. In par ticular , the EU Customs Aut hor ity should identify ke y trends, strengths, weaknesses, g aps and potent ial r isks , and pro vide recommendations f or impro vement to the Commission. In the context of cooperation with la w enf orcement author ities in par ticular , the EU Customs Au thor ity should also par ticipate , from an operational perspective, in strat egic analyses and threat assessments conducted at Uni on level, including those car r ied out by Europol and Front ex. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 23/281(112) T r ust and Chec k traders should be super vised b y their Member Stat e of establishment. By derogation and subject to review , economic operat ors that are not T r ust and Check traders should remain under the super vision of the cust oms author ity of the Member Stat e where the goods are phys ically locat ed. By 31 December 2031, the Commission should evaluate those tw o super vision models, including as regards their effectiveness f or detecting and preventing fraud. That evaluation should also consider indirect taxation aspects. Based on that evaluation, the Commission should be entitled to decide by delegat ed act whether the tw o super vision models should continue or whether , in all cases, the customs author ity responsible f or the place of establishment of the T r ust and Check trader should release the goods. The place of incur rence of cust oms debt should also be regulate d in accordance with the det er mination of the cust oms author ity responsible. (113) In order t o ensure that Union cust oms r ules remain adap te d to economic, social, political and te chnological developments and to the needs of economic operators and of custo ms administration, the po wer to adop t acts in accordance with Ar ticle 290 TFEU should be deleg ated to the Commission in respect of the f ollowi ng: — specifying which provis ions of the customs legislation apply to the trade in Union goods in volving special fis cal te r r itorie s and cer tain sim plif ications of those provisions; — the cases where the comp et ent customs author ity is not the customs author ity of the Member State where the applicant is established; — in relation t o decisions regarding the application of the customs legislation: the data required f or applications and decisions; the conditions f or the acceptance of an application f or a decision; excep tions concer ning cer tain time limits, the date from which the decision takes eff ect ; the cases where the decision is not valid without limitation of time; the per iod f or the applicant to exercise its r ight to be heard; r ules relating to the cases where the applicant’s r ight to be heard does not apply ; the possible shor tening of the time limits f or the adoption of customs decisions once the EU Customs Data Hub is operational; detailed r ules f or monito r ing of decisions; the cases where a decision is to be re-assessed and the related r ules; the cases where a f av ourable decision can be revok ed in respect of other than non-comp liant persons and where the effect of revocation or amendment can be defe r red; and the r ules f or taking Commission decisions requesting Member Stat es to revok e a decision relating to binding inf or mation; — the amount of the Uni on handling f ee f or distance sales; — the minimum data requirements and specific cases f or the registration of economic operators and cer tain other persons with the customs author ities and f or the in validation of suc h registration; — the sim plif ications and f acilitation measures f or author ised economic operat ors; — in relation to the customs representative, the cases in which the requirement of being established in the custo ms te r r itory of the Uni on is waived; EN OJ L, 19.9.2026 24/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj— the functionalities of the EU Customs Data Hub and the data subject to por tability from the EU Customs Data Hub into national systems; clar ifying and complementing the pur poses f or which the customs author ities, the EU Customs Author ity and the Commission are author ised to process data; requests from other Uni on bodies, off ices and age ncies to obtain data available in the EU Customs Data Hub; and the data that constitute the EU Customs Data Model; — cer tain detailed r ules in relation to the cust oms status of goods; — the data, conditions, time limits and specific cases f or placing goods under a cust oms procedure, and the cases where the data can be amended or invalida ted af ter the release; — the reasonable per iod af t er which, and the cases when the customs author ities are deemed to hav e released the goods where they hav e not selected them f or control; — the procedure f or the release of goods on behalf of the customs author ities, and the conditions, cont ent and procedure f or the controls car r ied out by T r ust and Chec k traders; — in relation to cust oms declarations: the cases where a customs declaration can be lodged using means other than electronic data-processing tec hniques; the conditions f or granting the author isation to lodg e sim plif ied declarations; the time limits f or lodging supplementar y declarations, the time limits f or the suppor ting documents t o be a vailable and the cases in which the obligation to lodg e suc h declarations is not to apply ; the cases where a customs declaration can be invalidat ed without application b y the declarant ; and the conditions f or granting the author isations f or centralised clearance and f or the lodging of a cust oms declaration in the f or m of an entr y into the declarant’s records; — the cases where goods can be conf iscate d; — in relation to the advance cargo inf or mation: the expecte d office of fir st entr y ; the advance cargo inf or mation to be provid ed or made available; the time limits; the specif ic cases in which advance cargo inf or mation can be provid ed or made availa ble by other persons than the impor te r ; the cases where the obliga tion to provid e such data is not to apply ; the conditions under which a person that provides or makes available advance cargo inf or mation can restr ict the visibility of the par ticulars of the identification; and the data in advance cargo inf or mation that cannot be amended; — in relation to the entr y of the goods into the custo ms te r r itory of the Union: the specif ic time limits by which the r isk analysis is to be car r ied out ; the specific cases and the other persons who can be required to notify the actual customs of fi rst entr y of the ar r ival of the goods, in the case of diversion; and the conditions and time limits f or designating and approvi ng the places other than the designate d custo ms off ice f or presenting the goods; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 25/281— in relation to t emporary st orage : the cases where tem porar y storag e inf or mation is not to be required; the data to be provided or made ava ilable to the custo ms author ities; the specific cases f or amending or in validating te mporar y storag e inf or mation; the conditions f or author ising tem porar y st orage f acilities; the cases and conditions of movement of goods in te mporar y st orage; and the type of inf or mation to be contained in the records to be pro vided or made available in the EU Custo ms Data Hub; — the data to be pro vided or made ava ilable t o the customs author ities f or placing goods under the release f or free circulation procedure or deroga tions justified f or the type of traffi c; — the cases in which goods are considered to be retur ned in the stat e in which the y were expor ted; — the data t o be provided or made ava ilable to the custo ms author ities f or placing goods under the expor t procedure; — the cases where a re-expor t notif ication is t o be lodg ed and the cases where it can be amended or in validated; — in relation to the pre-depar ture inf or mation at exit from the customs te r r itory of the Union: the data of the pre-depar ture inf or mation and the time limits by which it is to be provid ed or made available; the cases where that obligation is not t o apply ; the conditions under which the person that provides or makes ava ilable pre-depar ture inf or mation can restr ict the visibility of identification and commercially sensitive data; and the data in pre-depar ture inf or mation which cannot be amended; — in relation t o the exit of goods: the specif ic time limits by which r isk analysis of the pre-depar ture inf or mation is to be car r ied out ; and the data to be notified to the customs off ice responsible f or the place where the goods are take n out of the customs t er r itory of the Union; — in relation to special procedures: the data to be provided or made ava ilable to the custo ms author ities f or placing goods under the Union transit procedure, the storag e procedure, the tem porar y admission procedure, the end-use procedure, the inward processing procedure and the outward processing procedure; the conditions f or granting an author isation f or special procedures and the ex ceptions therefrom; the cases in which the economic nature of the processing justif ies that the custo ms author ities assess whether granting an author isation f or an inward processing procedure adversely affe cts the essential interest of the Uni on producers without the opinion of the EU Custo ms Author ity ; the cases where evidence of suc h nega tive imp act is considered to exist ; the list of goods considered to be sensitive; the types of inf or mation and the data that are to be contained in the records and the ex ceptions to the obligation to pro vide them or make them a vailable in the EU Customs Data Hub; the per iod f or discharging a special procedure; the cases, conditions, f or m and required data and inf or mation f or the transf er of r ights and obligations; the cases in which imp or te rs and expor te rs can move goods placed under a special procedure other than transit or in a free zone and the relate d conditions; the usual f or ms of handling f or goods placed under cust oms warehousing or a processing procedure; and cer tain detailed r ules related to equivalent goods; EN OJ L, 19.9.2026 26/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj— in relation to transit: the specific cases where Union goods are t o be placed under the external transit procedure; the conditions f or the granting of the author isations f or author ised consignor and author ised consignee f or TIR pur poses; and the additional data requirements and the conditions f or author ising sim plif ications; — in relation to storag e, the conditions f or granting the author isation f or the operation of a custo ms warehouse f or distance sales; — in relation to te mporar y admission: the specific use to which non-Union goods are subject ; and the requirements f or to tal or par tial duty relief laid do wn in the customs legislation that are to be met f or using the tem porar y admission procedure; — in relation to in ward processing, the conditions f or tem porar ily re-expor ting goods f or fur ther processing; — the r ules f or the determinat ion of non-pref erential or igin and the r ules on preferential or igin; — in relation to the det er mination of the custo ms value: the conditions f or granting the author isation f or sim plif ications in the det er mination of the customs value in specific cases; and the data required f or the determinat ion of the customs value f or expor t duty pur poses; — in relation to establishing custo ms debt: detailed r ules f or the calculation of the amount of impor t or expor t duty applicable t o goods f or which a customs debt is incur red in the cont ext of a special procedure; the specific time limit within which the place where the custo ms debt is incur red cannot be determi ned if the goods hav e been placed under a customs procedure which has not been disch arg ed or where a te mporar y st orage did not end properly ; the cases where the customs author ities are ex emp te d from the notif ication of the custo ms debt ; and the inf or mation to be provided by T r ust and Check traders and imp or t ers f or distance sales f or the pur poses of the notification of custo ms debt ; — in relation to guarantees: the specific cases in which no guarantee is required f or goods placed under the te mporar y admission procedure and the threshold f or waiving the pro vision of a guarantee; the r ules f or determining the f or m of the guarantee other than any means of pa yment recognised by the customs author ities and an under taking given by a guarantor; the f or ms f or the guarantee and the r ules applicable to the guarantor; the conditions f or the granting of an author isation to use a comprehensive guarantee with a reduced amount or granting a guarantee waiver; and the time limits f or the release of a guarante e; — in relation to pa ying cust oms debts: the suspension of the time limit f or pa yment of the amount of imp or t or expor t duty cor responding to a custo ms debt and the det er mination of the per iod of suspension; the updating of the thresholds belo w which customs author ities do not ch arge credit inte rest and intere st on ar rears, and above which they are to repa y or remit the amount of impor t or expor t duty ; the r ules with which the Commission has to comp ly when taking a decision on repa yment and remission of custo ms debt ; and, f or the extinguishment of a custo ms debt, the list of failures with no significant eff ect on the cor rect operation of the te mporar y st orage or of the customs procedure concer ned; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 27/281— in relation to customs cooperation, the conditions and procedures according to which a Member Stat e can be emp owered to maintain, or ent er into negotiations with third countr ies f or , a bilat eral agreement on the ex chang e of inf or mation; — in relation to penalties in the case of distance sales: the substantive number of customs controls to be car r ied out by compet ent author ities and the threshold of cases based on the gra vity of the infr ingement that is considered sufficient ly representative to establish suc h systematic failure, in order to determ ine syste matic non-com pliance in a unif or m and eff ective manner and t o ensure a high level of compliance and to tackle syste matic f ailures, and taking into account f actors suc h as the v olume and specif ic im pact of distance sales, the r isks t o consumer saf ety , the propor tionality , diffe rent business models, and the need to protect the financial and non-f inancial inte rests of the Uni on and its Member States; — the deroga tions f or the identification of the customs offic e compet ent f or super vising the placement of the goods under a customs procedure and of the place f or the incur rence of the customs debt, in light of the assessment to be made by the Commission on the effe ctiveness of the customs super vision as established by this Regulation. (114) It is of par ticular imp or tance that the Commission car r y out appropr iate consultations dur ing the preparat or y wo rk f or the adopti on of delegat ed acts, including at exper t level including the T rade Contact Group, and that those consultations be conducte d in accordance with the pr inciples laid do wn in the Inter institutional Agreement of 13 Apr il 2016 on Bett er Law -Making ( 28 ) . (115) In order to ensure unif or m conditions f or the imp lementation of this Regulation, impl ementing po wers should be conf er red on the Commission in order to: — la y do wn the procedural r ules f or the cooperation between customs author ities in relation to controls; — la y down the procedure f or the submission and the accep tance of an application f or a custo ms decision, and f or taking such decisions; — la y do wn the r ules f or annulling fa vourable customs decisions; — la y do wn the procedural r ules f or revok ing, suspending or amending fa vourable customs decisions; — adop t decisions requesting Member Stat es to revok e decisions relating to binding inf or mation; — la y do wn the procedural r ules on the use of a decision relating to binding inf or mation af ter it ceases to be valid or is revok ed and on notifying t o the customs author ities that the taking of such decisions is suspended and on the withdra wal of suc h suspension; — la y do wn the procedure f or collecting the Uni on handling f ee from the economic operat or; — la y do wn the r ules on cur rency conve rsion; EN OJ L, 19.9.2026 28/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 28 ) OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interi nstit/2016/512/oj .— la y do wn the procedures f or requests f or aggrega te non-confi dential, non-personal and non-commercially sensitive cust oms data made to the customs author ities of the Member Stat es or the EU Custo ms Au thor ity and the f or m and categor ies of data that can be made availa ble upon suc h request ; — la y do wn r ules f or det er mining the cust oms author ity responsible f or the registration of economic operators and cer tain other persons; — la y do wn procedural r ules f or the consultations in respect of the determi nation of the status of author ised economic operato rs; — adop t the modalities f or the application of the cr iteria f or granting the status of author ised economic operator and of T r ust and Check trader , and individual decisions rega rding the suspension or revoc ation of the T r ust and Check trader status where the compet ent author ity f ails to provid e inf or mation to the EU Customs Aut hor ity f or the ver ification of that status, or where the action taken on the basis of the EU Customs Aut hor ity’s recommendation is not sufficient ; — la y down the r ules on the consultation with other author ities f or the determi nation of T r ust and Check trader status, on the reassessment of that status and relate d consultations, and on the types of related monitoring activities; — la y down the te chnical ar rangements f or the cur rent electronic customs syste ms and a work programme f or their phase-out and the phase-in of the EU Customs Data Hub; — la y do wn r ules and modalities f or processing data in the EU Customs Data Hub; — la y do wn modalities f or the EPPO to request and obtain data from the EU Customs Data Hub; — la y down modalities f or Europol and Frontex to request and obtain data in the EU Customs Data Hub, establish the procedure f or the ver ificati on of suc h requests, specify restr ictions and liabilities on the onw ard transf er of suc h data and, if needed, require the requesting author ity to designate a specific contact point, person or persons or t o provide additional safeguards; — establish the roles of the joint controllers as regards the data processing in the EU Customs Data Hub and their relationship to data subjects; — la y do wn safegua rds to prevent the abuse of, unlawful access to , or transmission of personal data subject to restr ictions; — la y down the te chnical ar rang ements f or interop erability and connection rega rding the EU Custo ms Data Hub; — ex ceptionally and te mporar ily author ise Member States to use electronic ser vices or syste ms other than those imp lemented in the EU Customs Data Hub; — la y do wn measures to ensure the har monised application of customs controls and r isk management, including the ex ch ange of inf or mation and the establishment of common pr ior ity control areas and common r isk cr ite r ia and standards; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 29/281— la y do wn measures on the ver ificati on of data provid ed or made ava ilable, examination and sampli ng of goods, results of the ver ificati on, and identifica tion; — la y do wn the measures to apply to post-release controls and appropr iate methodologies; — specify the por ts or air por ts where customs controls and f or malities are to be car r ied out on cabin and hold baggag e; — la y down the procedural r ules f or the provision and ver ifi cation of the means of proof of the cust oms status of Uni on goods; — la y down the procedural r ules f or amending and f or invalidati ng the data f or placing goods under a cust oms procedure; — la y do wn the procedure f or the lodging of the customs declaration where means other than electronic data processing t echniques are used and f or determi ning the comp etent customs offices; — la y down the procedure f or lodging a standard customs declaration, a simplified declaration and a supplementar y declaration; — la y do wn the procedure f or lodging a customs declaration pr ior to the presentation of goods to cust oms, f or accep ting a customs declaration, f or amending or invalida ting a customs declaration af ter the release of the goods, f or centralised clearance and f or the lodging of a custo ms declaration in the f or m of an entr y in the declarant’ s records; — la y do wn the procedure f or selling and donating goods, f or the destr uction of goods and f or the abandonment of goods t o the Stat e; — la y do wn the procedure f or providing, receiving, amending and in validating the advance cargo inf or mation and mitiga tion measures; — la y do wn the procedure on the notif ication of ar r ival; — la y do wn the procedure f or the physical presentation of goods to custo ms; — la y down the procedure f or lodging, amending and invali dating t emporary st orage inf or mation and f or the moveme nt of goods between te mporar y storag e facili ties; — la y do wn the procedural r ules on the provis ion of inf or mation establishing that the conditions f or relief from imp or t duty f or retur ned goods are fulf illed and on provid ing the evidence that the conditions f or relief from imp or t duty f or products of sea-f ishing and other products take n from the sea are fulfilled; — la y ow n the procedural r ules on expor t and exit ; — la y do wn the procedure f or lodging, amending or in validating a re-expor t notification; EN OJ L, 19.9.2026 30/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj— la y down the procedure f or provid ing, making ava ilable, receiving, amending and in validating the pre-depar ture inf or mation and f or instr ucting the person who pro vided the pre-depar ture inf or mation that the goods are not to be loaded or transpor te d; — la y down the procedural r ules f or granting the author isation f or special procedures or the operation of storag e f acilities f or the custo ms warehousing of goods, the procedural r ules f or the examination of the economic conditions, including f or issuing the reasoned opinion of the EU Customs Authori ty assessing whether granting an author isation f or an inward or outward processing procedure adversely affe cts the essential interests of Uni on producers, and r ules f or determining and monitorin g the quantity bey ond which such adverse effe ct occurs; — la y do wn the procedural r ules f or disch arging a special procedure and f or transf er r ing the r ights and obliga tions, f or the move ment of goods and f or the use of equivalent goods in the cont ext of special procedures; — la y down the procedural r ules f or the application of the pro visions of intern ational transit instr uments in the customs t er r ito r y of the Uni on; — la y down the procedural r ules on the placing of goods under the Uni on transit procedure and on the disch arge of that procedure, on the operation of the simplifications of that procedure and on the customs super vision of goods passing through the ter r ito r y of a third countr y under the exte r nal Uni on transit procedure; — la y do wn the procedure f or the placing of goods under the customs warehousing procedure or free zone procedure; — la y do wn the procedural r ules regarding the conditions f or placing goods intende d f or distance sales under the customs warehousing procedure in a customs warehouse f or distance sales; — la y do wn measures on the unif or m management of tar iff and other quotas and tar iff ceilings and the managem ent of the customs sur veillance of the release f or free circulation or expor t of goods; — determine the tar iff classif ication of goods; — la y do wn the procedural r ules on the pro vision and ver ifi cation of a proof of non-preferential or igin of goods; — la y do wn the procedural r ules on the pref erential or igin of goods and measures granting a benefi ciar y countr y or te r r itory a tem porar y deroga tion from the r ules on pref erential or igin of goods benef iting from pref erential measures adop ted unilater ally by the Uni on; — la y do wn measures to determine the or igin of specif ic goods; — la y do wn the procedural r ules f or determi ning the customs value of goods; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 31/281— la y down measures establishing the appropr iat e method of customs valuation or cr iteria to be used f or determining the custo ms value in specific situations, including distance sales; — la y do wn the procedural r ules f or the pro vision, det er mining the amount of, monitorin g and release of guarantees, and f or the revocation and the cancellation of an under taking given by a guarantor; — la y do wn the procedural r ules regard ing the te mporar y prohibitions relating to the use of comprehensive guarantees; — la y do wn measures t o ensure mutual assistance between the cust oms author ities in cases of incur rence of a custo ms debt ; — la y do wn the procedural r ules f or the repa yment and remission of an amount of impor t or expor t duty , f or inf or ming the Commission of repa yments and remissions, and on the decisions to be adopt ed by the Commission on repa yment or remission; — activate the necessar y actions and ar rang ements to be applied in the event of a cr isis; — specify the independent status and la y do wn detailed tasks and responsibilities of the Data Au ditor of the EU Customs Au thor ity ; — author ise the Member Stat es t o ent er into bilateral agreements with third countr ies on the exc hang e of inf or mation f or the pur pose of customs cooperation; — specify the data that Member States are to provide to the EU Custo ms Aut hor ity f or the pur pose of assessment and repor ting, as well as the data’s level of confi dentiality , and the design of the perf or mance measurement. Those po wers should be exer cised in accordance with Regulation (EU) No 182/2011 of the European Pa rliament and of the Council ( 29 ) . (116) The advisor y procedure should be used f or the adoption of: — imp lementing acts requesting Member States to revok e decisions relating to binding inf or mation, given that those decisions affect only one Member Stat e and aim to ensure comp liance with the customs legislation; — imp lementing acts on the repa yment or remission of an amount of im por t or expor t duty , given that those decisions directly affect the applicant f or that repa yment or remission; — imp lementing acts specifying the independent status and la ying do wn the detailed tasks and responsibilities of the Data Au ditor of the EU Custo ms Author ity ; EN OJ L, 19.9.2026 32/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 29 ) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 Febr uar y 2011 la ying down the r ules and g eneral pr inciples concer ning mechanisms f or control b y the Member State s of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj ).— imp lementing acts author ising a Member Stat e to enter into a bilateral agreement on the exc hang e of inf or mation f or the pur pose of custo ms cooperation, given that such bilateral agreements affe ct only one Member Stat e. (117) In duly justified cases, where imperative grounds of urg ency so require, the Commission should adopt immediately applicable imp lementing acts relating to: — measures to ensure unif or m application of customs controls and r isk manag ement, including the ex ch ange of r isk inf or mation and analysis, common pr ior ity control areas and common r isk cr iter ia and standards; — determining the tar iff classif ication of goods; — determining the or igin of specif ic goods; — establishing the appropr iate method of customs valuation or cr iteria to be used f or det er mining the cust oms value of goods in specific situations, including distance sales; — te mporar y prohibitions relating to the use of comprehensive guarantees; — activating the necessar y actions and ar rang ements to be applied in the event of a cr isis; — rapidly emp owering a Member State to ent er into a bilat eral agreement with a third countr y on the ex chang e of inf or mation f or the pur pose of customs cooperation. (118) In accordance with the pr inciple of propor tionality , it is necessar y and appropr iate, f or the achievement of the basic objectives of enabling the custo ms union to function effe ctively and imp lementing the common commercial policy , t o la y do wn the r ules and procedures applicable to goods brought into or take n out of the customs te r r itory of the Uni on. This Regulation does not go bey ond what is necessar y to achi eve the objectives pursued, in accordance with Ar ticle 5(4) of the T reaty on European Uni on. (119) From 1 Marc h 2031, economic operato rs should be able to star t using, on a voluntary basis, the capabilities of the EU Customs Data Hub. By 1 Marc h 2034, the EU Customs Data Hub should be fully developed, and all economic operat ors should use it. (120) This Regulation should be applied within an ambitious timeline, but applied gradually . A ccording ly , the provis ions of this Regulation confe r r ing imp lementing and delegat ed po wers to the Commission should apply as soon as this Regulation ent ers into f orce, to allo w the Commission the possibility to revise the existing delegat ed and im plementing acts and, where appropr iate, to adopt new deleg ated and im plementing acts based on the new deleg ations of po wers and empo wer ments as soon as this Regulation ent ers into f orce. By contrast, to enable the Member Stat es and the economic operato rs to adap t to the new r ules, the vast majorit y of the provis ions of this Regulation should apply from 12 months af te r its entr y into f orce. That includes the repeal of the cur rent Uni on Custo ms Code, which should only be effe ctive af t er that 12-month adap tation per iod. Finally , the pro visions refe r r ing t o distance sales and the EU Custo ms Au thor ity , ex cept those gove r ning the EU Customs Author ity’s leg al status and the star t of its activities, should apply from 1 July 2028. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 33/281(121) The Commission should mak e ever y eff or t t o ensure that the delegat ed and imp lementing acts provided f or in this Regulation ent er into f orce suffi ciently in advance of the application date of the relevant provisions in this Regulation to allow f or their timely imp lementation b y Member States. (122) The European Data Protection Super visor was consulted in accordance with Ar ticle 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 11 July 2023, HA VE ADOPTED THIS REGUL A TION: TITLE I GENERAL PR O VISIONS C HAPTER 1 Scope of customs legislation and mission of the customs author ities Ar ticle 1 Subject matter and scope 1. This Regulation establishes the Uni on Customs Code. It la ys do wn the gene ral r ules and procedures applicable to goods brought into or take n out of the custo ms ter r itory of the Uni on. This Regulation also establishes the European Uni on Custo ms Author ity (the ‘EU Customs Author ity’) and the r ules, the common standards and the gove r nance framew ork f or the establishment of the European Union Customs Data Hub (the ‘EU Customs Data Hub’). 2. Without prejudice to international law and conventions, and to Uni on law in other fields, this Regulation shall apply unif or mly throughout the cust oms te r r itory of the Uni on. 3. Cer tain provis ions of the customs legislation apply outside the custo ms te r r itory of the Union under Uni on la w governing specif ic fields or inter national conve ntions. 4. Cer tain provis ions of the customs legislation, including the sim plif ications f or which it provid es, shall apply to the trade in Union goods between par ts of the customs terr itory of the Union to which Directive 2006/112/EC or (EU) 2020/262 apply and par ts of that te r r itory where those Directives do not apply , or t o trade between par ts of that terr itory where those Directives do not apply . Ar ticle 2 Mission of customs author ities With a view to making the cust oms union act as one, ac hieving a unif or m im plementation of the customs legislation, including har monised customs control r ules, and enabling the smooth functioning of the inter nal marke t, the mission of the customs author ities is to prot ect the fi nancial and economic inte rests of the Union and its Member Stat es by collecting customs duties and other ch arges effe ctively and by combatting fraud, f acilitate legitimat e business activity , contr ibut e to f air trade and t o the ove rall supply chain secur ity , and combat illicit trade. EN OJ L, 19.9.2026 34/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojIn addition, customs author ities shall contr ibut e to ensur ing the safety and secur ity of the Uni on and its residents and to the protect ion of human, animal and plant health and life, consumers and the environment, as well as of other public intere sts protect ed by other legislation applied by the custo ms author ities within their comp etence and, where appropr iate, in close cooperation with other compet ent author ities. Ar ticle 3 Customs ter r itor y 1. The customs te r r itory of the Union shall compr ise the f ollowing te r r itorie s, including their te r r itoria l wate rs, intern al wate rs and airspace: (a) the t er r itory of the Kingdom of Belgium; (b) the t er r itory of the Republic of Bulgaria; (c) the t er r itory of the Czech Republic; (d) the t er r itory of the Kingdom of Denmark, excep t the Faroe Islands and Greenland; (e) the te r r itory of the Federal Republic of Ger many , ex cept the Island of Heligoland and the ter r itory of Büsing en (T reaty of 23 No vember 1964 between the Federal Republic of Ger many and the Swiss Confe deration); (f) the t er r itory of the Republic of Estonia; (g) the t er r itory of Ireland; (h) the t er r itory of the Hellenic Republic; (i) the t er r itory of the Kingdom of Spain, excep t Ceuta and Melilla; (j) the t er r itory of the French Republic, ex cept the French overseas countr ies and te r r itories to which Pa r t Four of the T reaty on the Functioning of the European Uni on (TFEU) applies; (k) the t er r itory of the Republic of Croatia; (l) the t er r itory of the Italian Republic, excep t the municipality of Livigno; (m) the t er r itory of the Republic of Cypr us, in accordance with the provisions of the 2003 A ct of A ccession; (n) the t er r itory of the Republic of Latvia; (o) the t er r itory of the Republic of Lithuania; (p) the t er r itory of the Grand Duc hy of L uxem bourg; (q) the t er r itory of Hungar y ; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 35/281(r) the t er r itory of the Republic of Malta; (s) the t er r itory of the Kingdom of the Netherlands in Europe; (t) the t er r itory of the Republic of Austria; (u) the t er r itory of the Republic of P oland; (v) the t er r itory of the P or tuguese Republic; (w) the t er r itory of R omania; (x) the t er r itory of the Republic of Slo venia; (y) the t er r itory of the Slovak Republic; (z) the t er r itory of the Republic of Finland; and (za) the t er r itory of the Kingdom of Sweden. 2. The f ollo wing te r r itorie s, including their te r r itoria l waters, inter nal wate rs and airspace, situated outside the terr itory of the Member Stat es shall, taking into account the conve ntions and treaties applicable to them, be considered t o be par t of the cust oms te r r itory of the Uni on: (a) in relation t o France, the terr itory of Monaco as def ined in the Customs Convention signed in Pari s on 18 Ma y 1963 (Jour nal officiel de la République française (Off icial Jour nal of the Frenc h Republic) of 27 Sept ember 1963, p. 8679); (b) in relation to Cypr us, the t er r ito r y of the Uni te d Kingdom So vereign Base Areas of Akrotir i and Dhekelia as def ined in the T reaty concer ning the Establishment of the Republic of Cypr us, signed in Nicosia on 16 Au gust 1960 (Uni ted Kingdom T reaty Ser ies No 4 (1961) Cmnd. 1252). Ar ticle 4 Delegation of po w ers The Commission is emp owered to adop t delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by specifying which provisions of the custo ms legislation concer ning the provision of data, the proof of custo ms status and the use of the inte r nal Union transit procedure apply to the trade in Uni on goods referred to in Ar ticle 1(4) and la ying do wn sim plif ications of those provisions, provid ed that those delegat ed acts do not affe ct the proper application of the relevant fis cal measures. Those delegat ed acts ma y address par ticular circumstances per taining to the trade in Union goods inv olving only one Member State. EN OJ L, 19.9.2026 36/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojC HAPTER 2 Definitions Ar ticle 5 Def initions For the pur poses of this Regulation, the f ollowing def initions apply: (1) ‘custo ms author ities’ means the customs administrations of the Member Stat es responsible f or applying the cust oms legislation and any other author ities emp owered under national law to apply cer tain customs legislation; (2) ‘custo ms legislation’ means all of the f ollowi ng: (a) this Regulation and the provisions amending, supplementing or imp lementing it adopt ed at Union or national level; (b) the Common Customs T ar iff; (c) the lega l acts establishing a Uni on system of reliefs from custo ms duty ; (d) cust oms provisions contained in inter national agreements, if those provisions are applicable in the Uni on; and (e) Regulation (EU) 2022/2399 and the provis ions amending, supplementing or implementing it ; (3) ‘other legislation applied b y the cust oms author ities’ means legislation other than customs legislation applicable to goods enter ing, exiting or passing through the customs te r r itory of the Uni on, or to goods to be placed on the Uni on mark et, in the implementation of which the customs author ities are in v olved; (4) ‘commercial policy measures ’ means, as par t of other legislation applied b y the customs author ities, measures adop ted pursuant t o Ar ticle 207 TFEU other than provisional or definitive anti-dumping duties, counte r vailing duties or saf eguard measures in the f or m of increased tar iffs on specif ic goods and including, in par ticular , special sur veillance measures and saf eguard measures in the f or m of imp or t or expor t author isations; (5) ‘person’ means a natural person, a lega l person or an association of persons which is not a legal person but which is recognised under Uni on or national law as hav ing the capacity t o perfor m lega l acts; (6) ‘economic operat or ’ means a person who, in the course of that person’s business, is inv olved in activities covered by the customs legislation; (7) ‘established in the custo ms ter r itory of the Uni on’ means: (a) in the case of a natural person, hav ing his or her habitual residence in the customs te r r itory of the Union; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 37/281(b) in the case of a lega l person or an association of persons, hav ing its registered offic e, its central headquar ters or a per manent business establishment in the custo ms terr itory of the Uni on; (8) ‘per manent business establishment’ means a fixed place of business where both the necessar y human resources and the necessar y t echnical resources are per manently present and through which a person’s custo ms-related operations are wholly or par tly car r ied out ; (9) ‘Member State of establishment’ means: (a) the Member Stat e in which a person is established in accordance with point (7); or (b) where a lega l person or an association of persons has its regist ered off ice, central headquar ters or per manent business establishment in different Member Stat es, the Member State in which the main accounts f or cust oms pur poses of that person or association of persons are held or accessible, and in which at least par t of the custo ms activities are car r ied out or are to be car r ied out ; (10) ‘custo ms decision’ means any act b y the custo ms author ities that relate s to the custo ms legislation, gives a r uling on a par ticular case and has lega l effects f or the person or persons concer ned; (11) ‘custo ms procedure ’ means an y of the f ollowing procedures under which goods can be placed in accordance with this Regulation: (a) release f or free circulation; (b) special procedures; (c) expor t ; (12) ‘custo ms f or malities’ means all the operations which must be car r ied out by a person and b y the cust oms author ities in order to comp ly with the customs legislation; (13) ‘imp or ter ’ means: (a) in the case of distance sales, the impor te r f or distance sales; (b) in other cases, the person det er mined by applying points (i) to (v) in order: (i) a person who has the po wer to decide and has decided that goods from a third countr y are to be brought into the cust oms te r r itory of the Uni on; (ii) a person who has taken ove r the po wer from the person as refe r red t o in point (i); (iii) a succeeding person who has the power to decide and has decided to hav e the goods placed under a custo ms procedure; (iv) the car r ier who br ings the goods into the cust oms te r r itory of the Uni on; or (v) the holder of the goods; EN OJ L, 19.9.2026 38/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(14) ‘imp or ter f or distance sales’ means either the person supplying goods in distance sales or the person facilitating distance sales; (15) ‘distance sales’ means distance sales of goods im por te d from third countr ies or third terr itorie s as defined in Ar ticle 14(4), point (2), of Directive 2006/112/EC; (16) ‘IOSS scheme’ means the special sc heme laid down in Title XII, Chapt er 6, Section 4, of Directive 2006/112/EC; (17) ‘expor te r ’ means: (a) a pr ivate individual car r ying goods to be take n out of the cust oms terr itory of the Union where those goods are contained in the pr ivate individual’s personal bagg age; (b) in cases not co vered by point (a): (i) a person established in the customs ter r itory of the Uni on who has the po wer to decide and who has decided that goods are t o be taken out of that customs te r r itory ; or (ii) if there is no person as refer red to in point (i), an y person established in the custo ms te r r itory of the Uni on who is a par ty to a contract under which goods are to be taken out of that customs te r r itory ; (18) ‘re-expor t’ means the act whereby an expor ter takes non-U nion goods out of the custo ms te r r itory of the Uni on; (19) ‘pre-depar ture inf or mation’ means the set of data to be provided, or made ava ilable, to the customs author ities and relating to goods that are to be taken out of the customs te r r itory of the Union; (20) ‘custo ms representative ’ means any person appoint ed by another person to car r y out the acts and f or malities required under the customs legislation in that other person’s dealings with the customs author ities; (21) ‘data’ means any digital or non-digital representation of acts, f acts or inf or mation and any compilation of suc h acts, f acts or inf or mation, including in the f or m of document, sound, visual or audio-visual recording; (22) ‘custo ms sur veillance’ means collecting and analysing inf or mation in relation to goods ent er ing, exiting or passing through the cust oms te r r itory of the Uni on in order to monitor those moveme nts at Uni on level, to ensure the unif or m application of custo ms controls and complia nce with the customs legislation and other legislation applied by the customs author ities, and t o contr ibute to r isk analysis and management; (23) ‘r isk’ means the like lihood and the im pact of an event occur r ing, with regard to goods moved between the custo ms t er r ito r y of the Union and countr ies outside that terr itory and to the presence within the custo ms ter r itory of the Uni on of non-Union goods, which w ould pose a threat to : (a) the financ ial or economic interests of the Uni on and its Member States; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 39/281(b) the safety and secur ity of the Uni on and its residents, to human, animal or plant health, to the environm ent or to an y other public interest; (c) the cor rect application of Uni on or national measures; (24) ‘economic analysis ’ means the evaluation or quantifi cation of a policy or an economic phenomenon in order to understand how economic f actors affect the functioning of a policy , a g eographical area or any group of persons, with a view to making bett er decisions in the future; (25) ‘r isk managem ent’ means the syste matic identification of r isk, including identifying profil es of economic operat ors presenting a r isk and suspicious transactions, and the implementation of all measures necessar y f or limiting exposure t o r isk and minimising its potent ial impact; (26) ‘custo ms super vision’ means actions taken in g eneral by the custo ms author ities with a view t o ensur ing that custo ms legislation and, where appropr iate, other legislation applied b y the customs author ities is comp lied with, or with a view to other wise contr ibuting to the manag ement of r isk s related to goods and their supply ch ains; (27) ‘custo ms controls’ means specif ic acts perf or med by the customs author ities with a view to ensur ing complia nce with the custo ms legislation and, where appropr iate, other legislation applied b y the custo ms author ities, or with a view to other wise contr ibuting to the management of r isks related to goods and their supply ch ains; (28) ‘audit’ means a type of custo ms control in the f or m of specific acts perf or med b y the custo ms author ities in order to collect and evaluate evidence on the comp liance of an economic operator ’s management, org anisation, internal procedures or inte r nal syste ms with the relevant r ules and requirements; (29) ‘place of release ’ means: (a) the compet ent customs office; (b) the place designated or approved by the customs author ity , including the place indicated by the T r ust and Check trader; or (c) a free zone; (30) ‘notification of a vailability of the goods’ means the act whereby a person inf or ms the customs author ity that goods are phys ically located at the place of release and that data necessar y to place those goods under the cust oms procedure concer ned or in tem porar y storag e, or t o end the Uni on transit procedure, were provid ed or made a vailable; (31) ‘random controls’ means customs controls based on pr inciples of random sampling with regard to a population of inte rest ; (32) ‘holder of the goods’ means the person who has physical control of the goods; EN OJ L, 19.9.2026 40/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(33) ‘car r ier ’ means: (a) in the cont ext of entr y , the person who br ings the goods, or who assumes responsibility f or the car r iage of the goods, into the customs te r r itory of the Union; however: (i) in the case of combined transpor tation, ‘car r ier ’ means the person who operat es the means of transpor t which, once brought into the customs te r r itory of the Uni on, moves by itself as an active means of transpor t ; (ii) in the case of mar itime or air traffi c under a vessel-shar ing or contracting ar rangement, ‘car r ier ’ means the person who concludes a contract, and issues a bill of lading or air wa ybill, f or the actual car r iage of the goods into the custo ms terr itory of the Uni on; (b) in the cont ext of exit, the person who take s the goods, or who assumes responsibility f or the car r iage of the goods, out of the customs t er r ito r y of the Uni on; ho wever : (i) in the case of combined transpor tation, where the active means of transpor t lea ving the customs te r r itory of the Uni on is only transpor ting another means of transpor t which, af ter the ar r ival of the active means of transpor t at its destination, will move by itself as an active means of transpor t, ‘car r ier ’ means the person who will operate the means of transpor t which will move by itself once the means of transpor t leaving the custo ms te r r itory of the Uni on has ar r ived at its destination; (ii) in the case of mar itime or air traffi c under a vessel-shar ing or contracting ar rangement, ‘car r ier ’ means the person who concludes a contract, and issues a bill of lading or air wa ybill, f or the actual car r iage of the goods out of the cust oms te r r itory of the Uni on; (34) ‘r isk analysis ’ means the processing of data, including personal data, with a view to the identification or quantification of possible r isks, using where relevant analytical methods and ar tif icial inte lligence (AI) syste ms as def ined in Ar ticle 3, point (1), of Regulation (EU) 2024/1689 of the European Parliament and of the Council ( 30 ) ; (35) ‘r isk signal’ means the indication of a possible r isk, based on automat ed processing operations imp lementing r isk analysis, in respect of data, inf or mation or documents; (36) ‘r isk analysis result’ means, in the case of a r isk signal, the det er mination that a r isk is or is not present, based on an auto matic process or on fur ther human assessment of the r isk signal; (37) ‘r isk mitiga tion measures’ means the measures to prevent, reduce or manage a r isk or to limit its impact, including: (a) instr ucting the car r ier or expor te r that the goods are not to be loaded or transpor te d; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 41/281 ( 30 ) Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 la ying down har monised r ules on ar tificial int elligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828 (Ar tificial Intellig ence A ct) ( OJ L, 2024/1689, 12.7.2024, ELI: http://data.europa.eu/eli/reg/2024/1689/oj ).(b) requesting relevant additional inf or mation or action; (c) identifying situations where action b y another custo ms author ity or other compet ent author ity might be appropr iat e; (d) recommending the most appropr iate place to car r y out controls and the most appropr iate measures f or those controls; (e) car r ying out a customs control; (f) det er mining the route to be used and the time limit to be respecte d when goods are to be take n out of the custo ms t er r ito r y of the Uni on; (38) ‘control recommendation’ means the r isk analysis-based conclusion of a customs author ity or of the EU Customs Au thor ity as rega rds whether a r isk mitig ation measure should be car r ied out and, where relevant, when and where it should be car r ied out ; (39) ‘control decision’ means the individual act by which custo ms author ities decide whether a control is to take place; (40) ‘control result ’ means the preliminar y and final outcomes of a control, including any fur ther action indicate d and the com petent author ities concer ned with the outcomes; (41) ‘common pr ior ity control area’ means a selection of par ticular customs procedures, types of goods, traff ic rout es, modes of transpor t or economic operat ors with a view to subjecting them to increased levels of r isk analysis and r isk mitig ation measures dur ing a cer tain per iod, without prejudice t o other controls usually car r ied out b y the custo ms author ities; (42) ‘common r isk cr ite r ia and standards ’ means parameters f or r isk analysis of a r isk area and accom panying standards rega rding the practical application of those parameters; (43) ‘super vision strate gy’ means an approac h to handling a r isk which aims to balance operational customs super vision eff or ts and r isk mitig ation measures throughout the supply ch ain in a propor tionate and effe ctive manner; (44) ‘consignment’ means goods conve yed under the same transpor t contract by one consignor to one consignee by the same means of transpor t, including multimodal, coming from the same te r r itory or third countr y , and being of the same type, class or descr ipt ion or being pack ed tog ether; (45) ‘custo ms status ’ means the status of goods as Union or non-U nion goods; (46) ‘U nion goods’ means goods which f all into any of the f ollowing categor ies: (a) goods wholly obtained in the customs te r r itory of the Union and not incor porating goods imp or te d from third countr ies; (b) goods brought into the customs te r r itory of the Union from third countr ies and released f or free circulation; (c) goods obtained or produced in the custo ms te r r itory of the Uni on, either solely from goods refe r red to in point (b) or from goods refe r red to in points (a) and (b); EN OJ L, 19.9.2026 42/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(47) ‘non-Uni on goods’ means goods other than Uni on goods or goods which have lost their customs status as Uni on goods; (48) ‘release of goods’ means the act whereby the customs author ities, or other persons on their behalf, make goods a vailable f or the pur poses specified f or the customs procedure under which the goods are intended to be placed; (49) ‘entr y summar y declaration’ means the act whereby a person inf or ms the custo ms author ities, in the prescr ibed f or m and manner and within a specific time limit, that goods are to be brought into the custo ms ter r itory of the Uni on; (50) ‘exit summar y declaration’ means the act whereby a person inf or ms the custo ms author ities, in the prescr ibed f or m and manner and within a specific time limit, that goods are to be take n out of the custo ms terr itory of the Uni on; (51) ‘te mporar y st orage declaration’ means the act whereby a person indicate s, in the prescr ibed f or m and manner , that goods are in te mporar y storag e; (52) ‘custo ms declaration’ means the act whereby a person indicates, in the prescr ibed f or m and manner , a wish to place goods under a given custo ms procedure, with an indication, where appropr iate, of any specific ar rangements to be applied; (53) ‘presentation of goods to custo ms ’ means the notif ication to the customs author ities of the ar r ival of goods at the cust oms office designated b y the custo ms author ities or at any other place designated or approve d by the cust oms author ities, and the ava ilability of those goods f or customs controls; (54) ‘declarant’ means the person lodging a custo ms declaration, a tem porar y st orage declaration, an entr y summar y declaration, an exit summar y declaration, a re-expor t declaration or a re-expor t notification in that person’s own name, or the person in whose name suc h a declaration or notification is lodg ed; (55) ‘re-expor t declaration’ means the act whereby a person indicates, in the prescr ibed f or m and manner , a wish to take non-U nion goods out of the customs te r r itory of the Uni on, with the ex ception of non-Union goods under the free zone procedure or in tem porar y st orage ; (56) ‘re-expor t notification’ means the act whereby a person indicates, in the prescr ibed f or m and manner , a wish to take non-U nion goods which are under the free zone procedure or in te mporar y storag e out of the customs te r r itory of the Uni on; (57) ‘manufa cturer ’ means: (a) the manufa cturer of the product pursuant to the other legislation applied by the customs author ities that is applicable to that product ; (b) in the case of agr icultural products as def ined in Ar ticle 38(1) TFEU or raw mat er ials, the producer; or (c) if there is no manufa cturer or producer as refe r red t o in points (a) and (b), the natural or lega l person or association of persons that manufa ctured the product or had the product manufa ctured, and that markets that product under that person’s or association’s name or trademark; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 43/281(58) ‘product supplier ’ means any natural or lega l person or association of persons in the supply ch ain that manufacture s a product in whole or in par t, whether as manuf acturer or in any other circumstance; (59) ‘te mporar y storag e’ means the situation of non-Union goods te mporar ily st ored under cust oms super vision in the per iod between the moment in which the car r ier notif ies the ar r ival of the goods in the customs ter r itory of the Uni on and their placement under a customs procedure or their re-expor t ; (60) ‘expecte d customs off ice of first entr y’ means the customs office which is comp et ent f or custo ms super vision at the place where the means of transpor t car r ying the goods is destined t o ar r ive in the custo ms te r r itory of the Union from outside that te r r itory ; (61) ‘advance cargo inf or mation’ means the set of data provided or made ava ilable to customs author ities in relation to goods that are to be brought into the customs te r r itory of the Union; (62) ‘processed products’ means goods placed under a processing procedure which hav e undergone processing operations; (63) ‘processing operations ’ means any of the f ollo wing: (a) the work ing of goods, including erecting, assembling or fit ting those goods to other goods; (b) the processing of goods; (c) the destr uction of goods; (d) the repair of goods, including restoring and putting those goods in order; (e) the use of goods which are not to be f ound in the processed products but which allow or f acilitate the production of those products, even if suc h goods are entirely or par tially used up in the process (production accessor ies); (64) ‘holder of the transit procedure’ means the person that lodg es the transit declaration or provides the inf or mation required f or placing goods under that procedure, or on whose behalf that declaration is lodg ed or that inf or mation pro vided; (65) ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure; (66) ‘third countr y’ means a countr y or a terr itory outside the customs te r r itory of the Union; (67) ‘custo ms debt’ means the obliga tion on a person t o pa y the amount of imp or t or expor t duty which applies to specif ic goods under the customs legislation; (68) ‘debt or ’ means any person liable f or a customs debt ; (69) ‘imp or t duty’ means the customs duty pa yable on the imp or t of goods; EN OJ L, 19.9.2026 44/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(70) ‘expor t duty’ means the customs duty pa yable on the expor t of goods; (71) ‘repa yment’ means the refunding of an amount of imp or t or expor t duty that has been paid; (72) ‘remission’ means the waiving of the obligation t o pa y an amount of imp or t or expor t duty which has not been paid; (73) ‘buying commission’ means a f ee paid by an imp or te r to an age nt f or representing the imp or te r in the purc hase of goods being valued; (74) ‘cr isis ’ means an event, whether natural or man-made, of an ex ceptional nature and scale, taking place inside or outside of the Uni on, that endang ers the saf ety , secur ity , health and lif e of residents, economic operat ors, or personnel of cust oms author ities and that requires urgent measures as regards the entr y , exit or transit of goods; (75) ‘cr isis response cell’ means a ser vice within the EU Custo ms Au thor ity that coordinates the Uni on’s cr isis response eff or ts within the customs union; (76) ‘micro, small and medium-sized ent er pr ises ’ or ‘SMEs’ means micro, small and medium-sized ent er pr ises as def ined in Ar ticle 2 of Recommendation 2003/361/EC; (77) ‘Economic Operat or Registration and Identification number ’ or ‘EORI number ’ means an identifica tion number , unique in the custo ms t er r itory of the Uni on, assigned by a cust oms author ity t o an economic operato r or to another person in order to register that economic operato r or person f or customs pur poses; (78) ‘it em’ means one or more goods in a consignment shar ing the same tar iff classif ication, descr iption and, where pro vided f or as par t of the data requirements applicable to the relevant customs declaration or to the data to be pro vided or made available to the customs author ities, or igin; (79) ‘shared border -crossing point’ means any customs border -crossing point, situated either in the ter r ito r y of a Member Stat e or in the terr itory of a neighbour ing third countr y , at which the custo ms author ities of that Member State and of that neighbour ing third countr y apply their respective customs legislation pursuant to a bilateral agreement. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 45/281C HAPTER 3 Compet ent customs author ity and oper ational r ules of customs offices Ar ticle 6 Competent cus t oms author ity 1. The compet ent customs author ity shall be: (a) f or the decisions relating to the application of the cust oms legislation in accordance with Chap ter 4, excep t f or specif ic cases laid do wn in the customs legislation, the customs author ity of the Member State of establishment of the applicant ; (b) f or the activities to be car r ied out under Ar ticles 97 to 100, the customs author ity comp et ent f or the custo ms off ice of first entr y ; (c) f or the activities to be car r ied out under Ar ticles 101, 102 and 103, the customs author ity comp etent f or the custo ms off ice of fir st entr y or the cust oms author ity of the Member State in which the goods are unloaded or transhipped, depending on the specif ic situation as refe r red t o in Ar ticle 101(1), (2) and (3); (d) f or the activities to be car r ied out under Ar ticles 104 to 108 and Title V , the custo ms author ity of the Member Stat e in which: (i) the goods to be in t emporary storag e are locate d, including the place where the transit procedure ends, depending on the specif ic situation; or (ii) the goods to be placed under a customs procedure are locate d; (e) f or the activities to be car r ied out under Title VII, other than those linked to the placement of the goods under a customs procedure, the custo ms author ity responsible f or the place where the goods lea ve the custo ms te r r itory of the Uni on. 2. By wa y of derogation from paragraph 1, point (d), the compet ent cust oms author ity shall be: (a) f or the release f or free circulation in the case of distance sales where the imp or ter f or distance sales is not making use of the IOSS scheme, the custo ms author ity of the Member State in which the goods are to be delivered; (b) where the impor te r or the expor ter is a T r ust and Check trader , the customs author ity of the Member State of establishment of that im por ter or expor ter or its custo ms representative; (c) where the declarant has been author ised to use centralised clearance in accordance with Ar ticle 91, the cust oms author ity of the Member State of establishment of that declarant. EN OJ L, 19.9.2026 46/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. The customs author ity responsible f or the place of establishment of the T r ust and Chec k trader shall: (a) super vise the placing of the goods under the customs procedure concer ned; (b) car r y out the cust oms controls f or the ver ifi cation of the inf or mation provided; (c) where justifi ed, request the customs author ity responsible f or the place of dispatch or final destination of the goods to car r y out a custo ms control; (d) where there is a r isk that can only be mitiga ted af te r the goods hav e ar r ived in the customs t er r ito r y of the Uni on or bef ore they have lef t that te r r itory , request the customs author ity responsible f or the place where the goods ent er or exit to perf or m customs controls; (e) car r y out the customs f or malities f or the recovery of the amount of impor t or expor t duty cor responding to any customs debt. 4. T aking into account the reasonably expect ed impact on trade f low s, the ava ilable control resources and the sever ity of the r isk, the customs author ity responsible f or the place of dispatch or final destination of the goods or f or the place where the goods ent er or exit the custo ms te r r itory of the Uni on shall car r y out the custo ms controls request ed b y the custo ms author ity responsible f or the place of establishment of the T r ust and Check trader in accordance with paragraph 3, points (c) and (d), and centralised clearance author isation holders, and provid e that cust oms author ity with the results of those controls, without prejudice to its ow n controls per taining to goods brought into or taken out of the customs t er r itory of the Uni on. 5. The comp etent customs author ities shall hav e access to the inf or mation necessar y f or ensur ing the cor rect application of customs legislation and other legislation applied by the customs author ities. 6. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the specif ic cases referred to in paragraph 1, point (a), of this Ar ticle. 7. The Commission shall adopt implementing acts la ying do wn the procedural r ules f or the cooperation between customs author ities refe r red to in paragraph 4 of this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). 8. The Commission shall adopt guidelines t o specify tasks f or the cooperation between customs author ities refe r red to in paragraph 4. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 47/281Ar ticle 7 Operational r ules on the competent cus t oms off ices 1. Excep t where other legislation applied b y the custo ms author ities provides other wise, Member States shall determi ne the location and comp et ence of their customs offices. 2. Member Stat es shall ensure that off icial opening hours of their custo ms off ices are reasonable and appropr iate, taking into account the nature of the traffic and of the goods and the customs procedures under which the y are to be placed, so that the f low of inter national traffi c is neither hindered nor distor te d. C HAPTER 4 Customs decisions Section 1 General pr inciples Ar ticle 8 Decisions ta k en upon application 1. Where a person applies f or a decision relating to the application of the customs legislation, that person shall provide all the inf or mation required b y the compet ent customs author ities in order to enable them to take that decision. A decision ma y also be applied f or by , and taken with regard t o, several persons, in accordance with the conditions laid do wn in the customs legislation. 2. Customs author ities shall, without dela y and at the lat est 30 calendar da ys from the date of receipt of an application f or a decision, ver ify whether the conditions f or the accep tance of that application are fulfilled. Where a customs author ity establishes that the application f or a decision contains all the inf or mation required in order f or them to be able to take that decision, it shall communicate the application’s accep tance to the applicant within 30 calendar da ys from the date of receipt of that application. Where the customs author ity establishes that the application does not contain all the inf or mation required, it shall ask the applicant to provide the relevant additional inf or mation within a reasonable per iod, which shall not exceed 30 calendar da ys. In suc h cases, the customs author ity shall decide whether the application is comp lete and theref ore is to be accep te d, or whether it is incom plete and theref ore is to be refused, within a per iod of no more than 60 calendar da ys from the date of receipt of the fir st application. If the custo ms author ity does not communicate its decision to the applicant within that per iod, the application shall be considered to hav e been accept ed at the end of the per iod of 60 calendar da ys. 3. Excep t in specific cases laid do wn in the custo ms legislation, the comp etent customs author ity shall take a decision as referred to in paragraph 1 at the latest 120 calendar da ys from the date of accep tance of the application and shall notify the applicant of that decision without dela y . EN OJ L, 19.9.2026 48/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojWhere the cust oms author ity is unable t o comply with the time limit f or taking a decision, including where such a dela y is due to ongoing consultations with other compet ent author ities or international bodies, it shall inf or m the applicant of that f act bef ore the expir y of that time limit, stating the reasons f or the dela y and indicating the fur ther per iod that it considers necessar y in order to take a decision. Exc ept in specific cases laid do wn in the customs legislation, that fur ther per iod shall not ex ceed 30 calendar da ys. In addition, the custo ms author ity ma y exte nd the time limit f or taking a decision that is laid do wn in the cust oms legislation where the applicant requests an extension to car r y out adjustments in order to ensure the fulf ilment of the conditions and cr ite r ia required f or granting the decision. Those adjustments and the fur ther per iod necessar y to car r y them out shall be communicated to the customs author ity , which shall decide whether to grant the request ed extension. Where the customs author ity f ails to take a decision within the time limits established in the first, second and third subparagraphs, the applicant shall receive an automat ic notif ication. The applicant ma y consider that f ailure to take a decision constitutes a neg ative decision. 4. Excep t in specific cases laid do wn in the custo ms legislation, or where other wise specif ied in the decision itself, a decision shall take eff ect from the dat e on which the applicant receives it or is deemed to have received it. Exc ept in the cases provid ed f or in Ar ticle 19(2), decisions shall be enf orceable by the custo ms author ities from their date of adop tion. 5. Excep t in specif ic cases laid do wn in the custo ms legislation, a decision shall be valid without limitation of time. 6. Bef ore taking a decision which would adversely affe ct the applicant, the customs author ity shall communicate to the applicant the grounds on which it intends to base its decision. The applicant shall be given the oppor tunity to express its opinion within a prescr ibed per iod calculated from the dat e on which it received that communication or is deemed to have received it (‘r ight to be heard’). Follo wing the expir y of that per iod, the applicant shall be notif ied, in the appropr iate wa y , of the decision. The r ights and obliga tions refe r red t o in the fi rst subparagraph shall not apply: (a) where the decision concer ned relates t o binding inf or mation refer red to in Ar ticle 15(1); (b) in the event of refusal of the benefi t of a tar iff quota, where the specif ied tar iff quota v olume is reac hed, as refe r red to in Ar ticle 166(4), fir st subparagraph; (c) where the nature or the level of the threat to the saf ety and secur ity of the Uni on and its residents, to human, animal or plant health, to the environment or to consumers so requires; (d) where the decision concer ned aims to secure the im plementation of another decision on which the applicant has been given the oppor tunity to express its opinion, without prejudice to the la w of the Member Stat e concer ned; (e) where it would prejudice invest igations initiated f or the pur pose of combatting fraud; (f) where the application does not satisfy the conditions f or its accep tance; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 49/281(g) where the customs author ity instr ucts the person who lodged the entr y summar y declaration, or who provided or made ava ilable the advance cargo inf or mation, that the goods are not to be loaded or transpor te d; (h) where the decision concer ns a notif ication to the applicant of a Commission decision as refer red to in Ar ticle 217(3); (i) where an EORI number is to be invalidat ed, at the request of the economic operator concer ned, or where there is no customs activity f or three y ears or an economic operator no longe r exists; (j) where the nature or the level of a threat to financ ial inte rests of the Uni on or its Member States so requires. 7. A decision that adversely affects the applicant shall set out the grounds on which it is based and shall refer t o the r ight of appeal provided f or in Ar ticle 18. 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining: (a) the data required f or applications and decisions refe r red t o in this Ar ticle; (b) the conditions f or the accep tance of an application, refe r red to in paragraph 2 of this Ar ticle; (c) the specific cases in which the time limit f or taking a specific decision and the time limit f or a possible extension of that time limit differs from the time limits refe r red t o in paragraph 3 of this Ar ticle; (d) the specif ic cases, refe r red to in paragraph 4 of this Ar ticle, in which a decision takes effe ct from a dat e that is different from the date on which the applicant receives it or is deemed to hav e received it ; (e) the specific cases, refer red to in paragraph 5 of this Ar ticle, in which the decision is not valid without limitation of time; (f) the duration of the per iod refe r red to in paragraph 6, first subparagraph, of this Ar ticle; (g) the r ules relating to the cases refer red to in paragraph 6, second subparagraph, of this Ar ticle. 9. The Commission is empo wered to adopt deleg ated acts in accordance with Ar ticle 282 to amend paragraphs 2 and 3 of this Ar ticle to shor ten the time limits refe r red to therein, if appropr iate, once the EU Custo ms Data Hub is operational. 10. The Commission shall adop t imp lementing acts la ying do wn the procedure f or: (a) the submission and the accep tance of the application f or a decision, referred to in paragraphs 1 and 2; (b) taking the decisions refe r red to in this Ar ticle, including, where appropr iate, as regards the r ight to be heard and the consultation of other Member Stat es concer ned. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). EN OJ L, 19.9.2026 50/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 9 Management of decisions taken upon application 1. The holder of the decision shall comply with the obligations resulting from that decision. 2. The holder of the decision shall continuously monitor the fulfilment of the cr iter ia and the complia nce with the conditions, as well as the compliance with the obligations, resulting from that decision and, where applicable, establish inter nal controls capable of preventing, det ecting and cor recting illegal or ir regular transactions. 3. The holder of the decision shall inf or m the custo ms author ities without dela y of any f actor that ar ises af te r the decision was take n that could inf luence the continuation or content of that decision. 4. Customs author ities shall regularly monitor whether the holder of the decision continues to fulfil the relevant cr ite r ia and to comp ly with the relevant obligations, in par ticular the ability of the holder of the decision to prevent, react to and remedy er rors through appropr iate intern al controls and to notify customs author ities of any suspicion of customs fraud of which the holder is aw are, or should reasonably hav e been a ware, or of inf or mation that could lead t o its detection, in par ticular in accordance with Ar ticles 27, 28, 30 and 31. Based on suc h monitoring activity , the custo ms author ities shall assess the r isk profil e of the holder of the decision, where relevant. Where the holder of the decision has been established in the custo ms t er r itory of the Uni on f or less than three years, the customs author ities shall closely monitor the holder dur ing the first year af ter the decision is take n. 5. The customs author ities shall communicate to the EU Customs Au thor ity the decisions take n upon application and all monitoring activities that the y car r y out in accordance with paragraph 4. The EU Customs Au thor ity shall take this inf or mation into account f or r isk management pur poses. 6. Until 28 Febr uar y 2034, the customs author ities shall record their decisions in the existing electronic syste ms f or the ex chang e of inf or mation developed by the Commission and the Member States. The Commission and the Member Stat es shall hav e access to those decisions and underlying inf or mation in those systems. 7. Without prejudice to other applicable provisions specifying the cases in which decisions are in valid or become null and v oid, the customs author ities which too k a decision ma y at any time annul, revok e or amend it where it does not conf or m to the customs legislation. Custo ms author ities shall inf or m the EU Customs Au thor ity about suc h annulment, revocation and amendment of customs decisions, unless this inf or mation is already a vailable in the EU Customs Data Hub. 8. In specific cases laid do wn in the customs legislation, the custo ms author ities shall re-assess a decision. 9. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining: (a) detailed r ules f or monitoring decisions as referred to in paragraphs 2, 3 and 4 of this Ar ticle; (b) the specific cases where decisions are to be re-assessed, as refe r red to in paragraph 8 of this Ar ticle, and the r ules f or suc h re-assessing. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 51/281Ar ticle 10 Union-wide validity of decisions Decisions relating to the application of the custo ms legislation shall be valid throughout the customs ter r itory of the Union, ex cept where the decision provides that its effe ct is limit ed to one or more Member Stat es. Ar ticle 11 Annulment of fav ourable decisions 1. The customs author ities shall annul a decision f av ourable t o the holder of the decision if all the f ollo wing conditions are fulfilled: (a) the decision was taken on the basis of incor rect or incom plete inf or mation; (b) the holder of the decision knew or should reasonably hav e kno wn that the inf or mation was incor rect or incom plete; (c) if the inf or mation had been cor rect and comp lete, the decision would hav e been different. 2. The holder of the decision shall be notif ied of its annulment. 3. The annulment of a decision shall take effect from the date on which the initial decision t ook effect, unless other wise specified in the decision on that annulment in accordance with the customs legislation. 4. The Commission shall adopt imp lementing acts la ying do wn the r ules f or annulling fa vourable decisions. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 12 Rev ocation, suspension and amendment of fa v ourable decisions 1. A fa v ourable decision shall be revok ed or amended: (a) where one or more of the conditions f or taking that decision were not or are no longer fulfilled; (b) where the holder of the decision f ails to fulfil the obligations imp osed b y that decision; or (c) at the application of the holder of the decision. 2. A fa v ourable decision shall be suspended where: (a) the custo ms author ity considers that there ma y be sufficient grounds f or annulling, revok ing or amending the decision, but does not y et hav e all necessar y elements to decide on the annulment, revoc ation or amendment ; (b) the customs author ity considers that the conditions f or the decision are not fulf illed or that the holder of the decision does not comply with the obligations imp osed by that decision, and it is appropr iat e to allow the holder of the decision time to tak e measures to ensure fulfilment of the conditions or the comp liance with the obligations; EN OJ L, 19.9.2026 52/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) the holder of the decision requests suc h suspension because the holder is tem porar ily unable t o fulfil the conditions f or that decision or the obligations imp osed b y that decision. In the cases refe r red to in points (b) and (c), the holder of the decision shall notify the custo ms author ity compet ent to take the decision of the measures that the holder will take to ensure the fulfilment of the conditions or comp liance with the obliga tions, as well as the per iod needed to take those measures. 3. Excep t in specif ic cases laid do wn in the custo ms legislation, a f av ourable decision addressed to several persons ma y be revok ed only in respect of a person who f ails to comp ly with an obligation im posed by that decision. 4. The holder of the decision shall be notif ied of its revocation, suspension or amendment. 5. Ar ticle 8(4) shall apply to the revocation, suspension or amendment of the decision. How ever , in ex ceptiona l cases where the legitimat e intere sts of the holder of the decision so require, the cust oms author ities ma y defer the date on which the revoc ation or amendment take s effe ct by up to one y ear . That date shall be indicated in the revok ing or amending decision. 6. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining: (a) the specif ic cases, refer red t o in paragraph 3, in which the customs author ities are per mitte d to revok e a fa vourable decision addressed to several persons in respect of persons other than the person who f ailed t o comply with an obliga tion imposed by that decision; (b) the ex ceptional cases in which the custo ms author ities are per mitte d to defe r the date on which revo cation or amendment take s effe ct in accordance with paragraph 5, second subparagraph. 7. The Commission shall adop t imp lementing acts la ying down the procedural r ules f or revoking, suspending or amending f av ourable decisions. Those im plementing acts shall be adop te d in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 13 Decisions taken without an application Exc ept when a cust oms author ity acts as a judicial author ity , Ar ticle 8(4) to (7), Ar ticle 9(7) and Ar ticles 10, 11 and 12 shall apply mutatis mutandis to decisions take n b y the customs author ities without an application by the person concer ned. Ar ticle 14 Limita tions applicable t o decisions on goods placed under a customs procedure or in temporar y s t orage Exc ept where the person concer ned so requests, the revocation, amendment or suspension of a f av ourable decision shall not affe ct goods which, at the moment when the revocation, amendment or suspension take s effe ct, hav e already been placed under a custo ms procedure and are still under that customs procedure, or are in te mporar y st orage, as a result of the revok ed, amended or suspended decision. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 53/281Section 2 Binding inf or mation Ar ticle 15 Decisions relating to binding inf or mation 1. The custo ms author ities shall, upon application, take decisions relating to binding tar iff inf or mation (‘BTI decisions’), decisions relating to binding or igin inf or mation (‘BOI decisions’) and decisions relating to binding valuation inf or mation (‘BVI decisions’). Such applications shall not be accep ted in any of the f ollo wing cases: (a) where the application is made, or has already been made, at the same or another custo ms off ice, by or on behalf of the holder of a decision: (i) f or BTI decisions, in respect of the same goods; (ii) f or BOI decisions, in respect of the same goods and in the same circumstances determi ning the acquisition of or igin; (iii) f or BVI decisions, in respect of goods in the same circumstances determi ning the custo ms value; (b) where the application does not relate to any intende d use of decision relating to binding inf or mation or any intended use of a custo ms procedure. 2. Decisions relating to binding inf or mation shall be binding, only in respect of the tar iff classification or the determinat ion of the or igin or of custo ms value of the goods concer ned, on: (a) the custo ms author ities, in relation to the holder of the decision, only in respect of goods f or which customs f or malities are comp let ed af ter the date on which the decision take s effe ct ; (b) the holder of the decision, in relation to customs author ities, only with effect from the date on which he or she receives, or is deemed to hav e received, notif ication of the decision. 3. Decisions relating to binding inf or mation shall be valid f or a per iod of three y ears from the date on which the y take effe ct. 4. For the application of a decision relating to binding inf or mation in the cont ext of a par ticular customs procedure, the holder of the decision shall be able t o prove: (a) in the case of a BTI decision, that the goods in question cor respond in ever y respect to those descr ibed in the decision; (b) in the case of a BOI decision, that the goods in question and the circumstances det er mining the acquisition of or igin cor respond in ever y respect to the goods and the circumstances descr ibed in the decision; (c) in the case of a BV I decision, that the circumstances determin ing the custo ms value f or the goods in question cor respond in ever y respect to the circumstances descr ibed in the decision. EN OJ L, 19.9.2026 54/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 16 Management of decisions relating to binding inf or mation 1. A BTI decision shall cease to be valid bef ore the end of the per iod refe r red to in Ar ticle 15(3) where it no longer conf or ms to the law as a result of either of: (a) the adop tion of an amendment to the nomenclatures referred to in Ar ticle 166(2), points (a) and (b); or (b) the adop tion of measures refe r red t o in Ar ticle 167(4). In suc h cases, the BTI decision shall cease to be valid with effe ct from the date of application of the amendment or the measures. 2. A BOI decision shall cease to be valid bef ore the end of the per iod refer red to in Ar ticle 15(3): (a) where the BOI decision is no longe r compliant with Union law as a result of the adop tion of a legally binding act of the Uni on or the conclusion of an agreement b y the Uni on that becomes applicable in the Uni on, with the BOI decision ceasing to be valid with effe ct from the date of application of that act or agreement ; or (b) where the BOI decision is no longer com patible with the Agreement on Rules of Or igin established in the W orld T rade Organisation (W TO) or with the advisor y opinions, inf or mation, advice and similar acts concer ning the determi nation of the or igin of goods to secure unif or mity in the inter pretation and application of that Agreement, with the BOI decision ceasing to be valid with eff ect from the date of their publication in the Off icial Jour nal of the Eur opean Union. 3. A BVI decision shall cease to be valid bef ore the end of the per iod refer red to in Ar ticle 15(3): (a) where the BV I decision is no longer comp liant with Uni on law as a result of the adop tion of a legally binding act of the Uni on, with the BVI decision ceasing to be valid from the date of application of that act ; or (b) where the B VI decision is no longer comp atible with the Ar ticle VII of the General Agreement on T ar iffs and T rade, or the Agreement on the Implementation of Ar ticle VII of the General Agreement on T ar iffs and T rade 1994 ( 31 ) , or with the decisions adopt ed f or the inte r pretation of that Agreement by the Committe e on Customs V aluation, with the BVI decision ceasing to be valid from the date of their publication in the Off icial Jour nal of the Eur opean Union. 4. Decisions relating to binding inf or mation shall not cease to be valid with retroactive effect. 5. By wa y of deroga tion from Ar ticle 9(7) and Ar ticle 11, the custo ms author ities shall annul decisions relating to binding inf or mation only where they are based on inaccurate or incom plete inf or mation from the applicants. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 55/281 ( 31 ) OJ L 336, 23.12.1994, p. 119, ELI: http://data.europa.eu/eli/agree_internation/1994/800(9)/ oj .6. The customs author ities shall revok e decisions relating to binding inf or mation in accordance with Ar ticle 9(7) and Ar ticle 12. However , suc h decisions shall not be revok ed at the application of the holder of the decision. 7. Decisions relating to binding inf or mation shall not be amended. 8. The custo ms author ities shall revok e BTI decisions where they are no longer comp atible with the inter pretation of any of the nomenclatures refe r red to in Ar ticle 166(2), points (a) and (b), as a result of any of the f ollowing: (a) the adop tion of explanator y notes referred to in Ar ticle 9(1), point (a), first indent of Council Regulation (EEC) No 2658/87 ( 32 ) , the BTI decision being revok ed with effect from the date of publication of those explanatory notes in the Off icial Jour nal of the Eur opean Union; (b) the deliver y of a judgment of the Cour t of Justice of the European Uni on, the BTI decision being revok ed with effect from the date of publication of the operative par t of the judgment in the Off icial Jour nal of the Eur opean Union; (c) the adoption of classif ication decisions, classif ication opinions or amendments to the explanato r y not es to the Nomenclature of the Har monised Commodity Descr ipt ion and Coding Syst em, adop te d by the Orga nization set-up by the Convention establishing a Custo ms Co-operation Council, done at Br ussels on 15 December 1950, the BTI decision being revo ked with effe ct from the dat e of publication of the relevant Commission communication in the ‘C’ ser ies of the Off icial Jour nal of the Eur opean Union. 9. BOI and BVI decisions shall be revok ed where they are no longer compatible with a judgment of the Cour t of Justice of the European Uni on, with eff ect from the date of publication of the operative par t of the judgment in the Off icial Jour nal of the Europe an Union. 10. Where a decision relating to binding inf or mation ceases t o be valid in accordance with paragraph 1, point (b), or with paragraph 2 or 3, or is revok ed in accordance with paragraph 6, 8 or 9, the decision ma y still be used in respect of binding contracts which were based upon that decision and were concluded bef ore it ceased to be valid or was revok ed. That exte nded use shall not apply where a BOI decision is take n f or goods t o be expor t ed. The per iod of exte nded use refer red t o in the first subparagraph shall be no longe r than six months from the date on which the decision relating to binding inf or mation ceases to be valid or is revok ed. How ever , a measure refe r red to in Ar ticle 167(4), a measure refe r red to in Ar ticle 172 or a measure referred t o in Ar ticle 182 ma y ex clude that exte nded use or la y do wn a shor te r per iod. In the case of products f or which an impor t or expor t cer tif icat e is submitted when custo ms f or malities are car r ied out, the per iod of six months shall be replaced by the per iod of validity of the cer tif icate. EN OJ L, 19.9.2026 56/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 32 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tar iff and statistical nomenclature and on the Common Customs T ar iff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj ).In order to benefit from the extended use of a decision relating to binding inf or mation, the holder of that decision shall submit an application to the customs author ity that to ok the decision within 30 da ys of the date on which it ceases to be valid or is revok ed, indicating the quantities f or which a per iod of exte nded use is requested and the Member Stat e or Member Stat es in which goods will be cleared dur ing the per iod of extended use. That customs author ity shall tak e a decision on the exte nded use and notify the holder thereof without dela y and at the lat est 30 da ys from the date on which it receives all the inf or mation required in order to enable it to take suc h decision. 11. The Commission shall notify the customs author ities where: (a) the taking of decisions relating t o binding inf or mation f or goods whose cor rect and unif or m tar iff classif ication or determinat ion of or igin or determi nation of the customs value is not ensured is suspended; or (b) the suspension refer red to in point (a) is withdra wn. 12. The Commission ma y adopt imp lementing acts, in the f or m of decisions, requesting Member Stat es to revok e a BTI decision, BOI decision or BVI decision t o ensure a cor rect and unif or m tar iff classification or det er mination of the or igin of goods or of the custo ms value. Bef ore adop ting suc h a decision, the Commission shall communicate the grounds on which it inte nds to base its decision to the holder of the BTI decision, BOI decision or BV I decision, who shall be given the oppor tunity to express its views within a per iod prescr ibed from the dat e on which the holder receives that communication or is deemed t o have received it. Those implementing acts shall be adop te d in accordance with the advisor y procedure refe r red t o in Ar ticle 283(2). 13. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the r ules f or taking the decisions refe r red to in paragraph 12 of this Ar ticle, including on the communication to the persons concer ned of the grounds on which the Commission intends t o base its decisions and the time limit within which those persons ma y express their views. 14. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules f or: (a) using a decision relating to binding inf or mation af te r it ceases t o be valid or is revok ed, in accordance with paragraph 10 of this Ar ticle; (b) notifying the customs author ities in accordance with paragraph 11 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 57/281Section 3 Appeals Ar ticle 17 Decisions taken by a judicial author ity Ar ticles 18 and 19 shall not apply to appeals lodg ed with a view to the annulment, revocation or amendment of a decision relating to the application of the customs legislation take n by a judicial author ity , or by custo ms author ities acting as judicial author ities. Ar ticle 18 Right of appeal 1. A person shall hav e a r ight to appeal against an y decision taken by the custo ms author ities relating to the application of the customs legislation, provid ed that the decision concer ns that person directly and individually . Any person who has applied to the customs author ities f or a decision and has not obtained one within the time limits referred to in Ar ticle 8(3) shall also be entitled to exer cise its r ight of appeal. 2. It shall be possible to ex ercise the r ight of appeal in at least tw o stages: (a) initially , bef ore the custo ms author ities or a judicial author ity or other body designated f or that pur pose by the Member Stat e concer ned; (b) subsequently , bef ore a higher independent body , which can be a judicial author ity or an equivalent specialised body , depending on the national law of the Member Stat e concer ned. 3. The appeal shall be lodg ed in the Member Stat e in which the decision was take n or was applied f or . 4. Member States shall ensure that the appeals procedure enables the promp t confir mation or cor rection of decisions take n b y the customs author ities. Ar ticle 19 Suspension of implementat ion 1. The submission of an appeal shall not hav e the effe ct of suspending the implementation of the decision being appealed. 2. Notwithstanding paragraph 1, the cust oms author ities shall suspend the im plementation of suc h a decision in whole or in par t where they hav e good reason t o believe that the decision being appealed is inconsistent with the cust oms legislation or that ir reparable damage might be suffered b y the person concer ned. 3. In the cases refe r red to in paragraph 2, where the decision being appealed has the effe ct of causing impor t or expor t duty to be pa yable, the suspension of im plementation of that decision shall be conditional upon the provision of a guarante e, unless it is established, on the basis of a documente d assessment, that suc h a guarante e w ould be like ly to cause the debto r ser ious economic or social difficulties. EN OJ L, 19.9.2026 58/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojSection 4 Charges and cos ts Ar ticle 20 Charges, cos ts and Union handling f ee 1. Customs author ities shall not impose ch arg es f or the perf or mance of customs controls or f or any other application of the cust oms legislation car r ied out dur ing the official opening hours of their compet ent customs off ices. 2. By wa y of derogation from paragraph 1, customs author ities shall collect a Union handling fee of a fixed amount per item f or the ser vices to be rendered f or handling a request f or placing goods under the release f or free circulation procedure where those goods are sold in distance sales. 3. The amount of the Union handling fee refer red to in paragraph 2 shall cor respond to the appro ximat e costs of the ser vices referred to in that paragraph. Those costs shall include at least the costs of ch ecki ng the data, of car r ying out r isk analysis, of the relevant infrastr ucture and of controls, including ser vices rendered by the EU Customs Aut hor ity . 4. The amount refer red to in paragraph 2 shall be low er where the subject of release f or free circulation is goods sold in distance sales from a customs warehouse f or distance sales. 5. The debtor of the custo ms debt at imp or t shall pa y the Uni on handling f ee at least once a month to the cust oms author ities compet ent f or the release f or free circulation of the goods at the moment of the pa yment of the customs debt. Where there is no customs debt, the person that w ould hav e been the debtor in the event of a custo ms debt shall be the debtor f or the Uni on handling f ee. As regard s matters in relation to which no specific r ules are laid do wn in, or established pursuant to, this Ar ticle, the provisions on cust oms debt shall apply mutatis mutandis to the Union handling fee. 6. The Union handling f ee shall be non-refundable. 7. Until 30 June 2028, in accordance with Ar ticle 285(2), the Commission shall provide an appropr iate IT solution at Uni on level f or the pur pose of the calculation of the Uni on handling fee. 8. The Commission shall produce a repor t ever y two years to assess the appro ximat e costs of the ser vices refer red to in paragraphs 2 and 3. 9. Member Stat es ma y det er mine and apply ch arg es or reco ver costs f or specif ic ser vices other than those refe r red to in paragraph 2, in par ticular the f ollowing: (a) attenda nce, where requested, b y customs staff outside off icial off ice hours or at premises other than customs premises; (b) analyses or exper t repor ts on goods and postal f ees f or the retur n of goods to an applicant, in par ticular in respect of decisions taken pursuant to Ar ticle 15 or the provision of inf or mation in accordance with Ar ticle 25; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 59/281(c) the examination or sampli ng of goods f or ver ifi cation pur poses, or the destr uction of goods, where costs other than the cost of using custo ms staff are inv olved; (d) ex ceptional control measures necessar y due to the nature of the goods or to a potential r isk. 10. The Commission is emp owered to adop t delegat ed acts in accordance with Ar ticle 282 to supplement this Ar ticle by establishing the amount of the Uni on handling f ee refer red to in paragraphs 2 and 3 of this Ar ticle. 11. The Commission ma y adopt implementing acts la ying do wn the procedure f or collecting the Union handling f ee from the economic operat or . Those implementing acts shall be adop ted in accordance with the examination procedure referred to in Ar ticle 283(4). C HAPTER 5 Cur r ency conv ersion and time limits Ar ticle 21 Cur rency conv ersion 1. The comp etent author ities shall publish, where appropr iate also b y making ava ilable online, the applicable ex chang e rate where cur rency conversion is necessar y f or one of the f ollowing reasons: (a) because fact ors used to determ ine the custo ms value of goods are expressed in a cur rency other than that of the Member Stat e in which the customs value is det er mined; (b) because the value of the euro in national cur rencies is required f or the pur poses of determi ning the tar iff classif ication of goods and the amount of im por t and expor t duty , including where it is required f or the application of value thresholds laid do wn in the Common Customs T ar iff. 2. Where cur rency conve rsion is necessar y f or reasons other than those referred t o in paragraph 1, the value of the euro in national cur rencies to be applied within the framew ork of the customs legislation shall be fixed at least once a y ear . 3. The Commission shall adop t implementing acts la ying do wn r ules on cur rency conve rsion f or the pur poses refe r red to in paragraphs 1 and 2 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 22 Period s, dates and time limits 1. Where a per iod, date or time limit is laid do wn in the cust oms legislation, suc h per iod shall not be extended or reduced and such date or time limit shall not be defe r red or brought f or ward, unless other wise provid ed therein. 2. The r ules applicable to per iods, dat es and time limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council ( 33 ) shall apply , excep t where other wise provid ed f or in the custo ms legislation. EN OJ L, 19.9.2026 60/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 33 ) Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 deter mining the r ules applicable to per iods, dates and time limits (OJ L 124, 8.6.1971, p. 1, ELI: http://data.europa.eu/eli/reg/1971/1182/oj ).C HAPTER 6 Other pr o visions Ar ticle 23 Conf identiality of data 1. Data acquired by the customs author ities or by the EU Custo ms Author ity which is by its nature confidential or which is provided on a conf idential basis shall be kep t conf idential. This notwithstanding, suc h data ma y be disclosed where the customs author ities or the EU Custo ms Author ity are obliged or author ised to do so pursuant t o Union or national law , in par ticular f or reasons relate d to leg al proceedings. 2. Member Stat es ma y , in consultation with the Commission, designate specif ic data the disclosure of which wo uld har m the essential interests of their secur ity , to be tec hnically tagged within the EU Customs Data Hub in such a wa y that any fur ther processing of such data is limit ed t o the comp etent author ities of the Member Stat e concer ned, unless those author ities expressly author ise fur ther processing by another person. The person who transmits the data to the EU Custo ms Data Hub shall clearly set the processing limitations of suc h data that can be linked to the specific supply ch ains or the data categori es. 3. For the pur poses of paragraph 2, the Member Stat e concer ned shall inf or m the Commission about the specif ic essential interests of their secur ity that are at stake and explain why it considers that those interests could not be suff iciently protect ed under the general framew ork of provisions regard ing data processing within the EU Customs Data Hub. 4. Any disclosure, extraction or communication of data under this Regulation shall be car r ied out with an adequat e level of data protection. 5. Without prejudice to Directive (EU) 2016/943 of the European Parliament and of the Council ( 34 ) , from 1 March 2031, customs author ities of the Member Stat es or the EU Customs Aut hor ity shall mak e a vailable, upon request, aggregat e non-confid ential, non-personal and non-commercially sensitive cust oms data. 6. The Commission shall adop t imp lementing acts la ying down the procedures f or the data requests refer red to in paragraph 5 of this Ar ticle, and the f or m and cate gor ies of data that can be made available upon suc h request. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 24 Ex change of additional inf or mation betw een customs author ities and economic operat ors 1. Customs author ities and economic operators ma y exc hang e an y inf or mation not specif ically required under the customs legislation, and in par ticular f or the pur pose of mutual cooperation with the aim of identifying and counter ing r isk. That exc hang e ma y take place pursuant to a wr itten agreement and ma y include access by the customs author ities to the electronic systems of economic operato rs. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 61/281 ( 34 ) Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on the prot ection of undisclosed know-ho w and business inf or mation (trade secrets) ag ainst their unlawful acquisition, use and disclosure (OJ L 157, 15.6.2016, p. 1, ELI: http:// data.europa.eu/eli/dir/2016/943/oj ).2. Any inf or mation provid ed by one par ty to another in the course of the cooperation refe r red to in paragraph 1 shall be confi dential unless both par ties agree other wise or unless other wise provid ed in Uni on or national law . Ar ticle 25 Pro vision of inf or mation by the cus t oms author ities 1. Any person ma y request from the cust oms author ities inf or mation concer ning the application of the cust oms legislation. The cust oms author ities ma y refuse suc h a request where it does not relate to an activity per taining to inter national trade in goods that is actually envisag ed. 2. Customs author ities shall maintain a regular dialogue with economic operat ors and other author ities in volved in inter national trade in goods. They shall promote transparency by making the customs legislation, g eneral administrative r ulings and relevant application f or ms freely available, wherever practical without ch arg e, including online. TITLE II OBLIGA TIONS AND RIGHTS OF PERSONS WITH REGARD TO CUSTOMS LEGISL A TION C HAPTER 1 Registr ation Ar ticle 26 Regis tration 1. Economic operators established in the customs ter r itory of the Uni on shall register with the customs author ities of the Member State of establishment in order to obtain an EORI number . Where possible, that registration shall also include the electronic identifi cation of the economic operator in the national electronic identification schemes refer red to in Regulation (EU) No 910/2014 of the European Parliament and of the Council ( 35 ) . 2. Registered economic operat ors shall inf or m the customs author ities about any modification in their registration data, in par ticular as regards any modif ication of their place of establishment. 3. In specif ic cases laid do wn in the customs legislation, economic operat ors which are not established in the custo ms te r r itory of the Union shall register with the customs author ity of the Member Stat e in which they car r y out the fi rst activity covered by the customs legislation. 4. Persons other than economic operators shall not be required to register with the customs author ities, ex cept in specific cases laid do wn in the customs legislation. Where persons other than economic operat ors are required to regist er with the custo ms author ities, the f ollo wing shall apply: (a) if suc h persons are established in the customs te r r itory of the Union, they shall regist er with the customs author ity of the Member State of establishment ; EN OJ L, 19.9.2026 62/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 35 ) Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identificati on and tr ust ser vices f or electronic transactions in the int er nal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73, ELI: http://data.europa.eu/eli/reg/2014/910/oj ).(b) if suc h persons are not established in the custo ms ter r itory of the Union, the y shall register with the customs author ity of the Member Stat e in which they fir st lodg e a declaration, provide or make availa ble data or apply f or a decision. 5. In specif ic cases laid do wn in the customs legislation, the custo ms author ities shall in validate the registration refe r red to in paragraph 1. Such invali dation shall be duly justifi ed. 6. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) la ying do wn the minimum data requirements f or the registration refer red to in paragraph 1 of this Ar ticle; (b) determining the specif ic cases refe r red to in paragraph 3 of this Ar ticle where economic operat ors which are not established in the customs t er r itory of the Union are required to register with the customs author ities; (c) determining the specific cases refer red to in paragraph 4, first subparagraph, of this Ar ticle where persons other than economic operato rs are required to register with the cust oms author ities; (d) determining the specific cases refe r red to in paragraph 5 of this Ar ticle where the cust oms author ities are required to invalida te a registration. 7. The Commission shall adop t imp lementing acts la ying do wn r ules f or determi ning the cust oms author ity responsible f or the registration refe r red to in paragraph 1 of this Ar ticle. Those implementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). C HAPTER 2 Impor ter Ar ticle 27 Impor ters 1. There shall be only one imp or ter at a time. 2. The impor te r shall: (a) provid e or mak e available to customs author ities, as soon as it is ava ilable and in any event pr ior to the release of the goods, and keep all the inf or mation required in respect of the t emporary storag e or the customs procedure under which the goods are to be placed in accordance with Ar ticle 74, 104, 109, 142, 153, 156 or 158 or required t o disch arge the outward processing procedure; (b) ensure pa yment of any custo ms duties and other applicable ch arg es; (c) ensure that the goods ent er ing the cust oms ter r itory of the Union comp ly with relevant other legislation applied by the customs author ities and provid e or mak e ava ilable and keep appropr iate records of suc h comp liance; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 63/281(d) notify customs author ities of any inf or mation concer ning suspicious moveme nts or unauthor ised handling of goods of which the impor te r is aware; (e) fulf il any other obligation on the imp or te r established b y customs legislation. 3. The impor te r shall be established in the custo ms terr itory of the Uni on. This requirement shall not apply to an impor te r that: (a) places goods under the transit procedure or te mporar y admission procedure; (b) br ings goods that remain in te mporar y storag e; (c) occasionally places goods under custo ms procedures, pro vided that the customs author ities consider suc h placing t o be justified; (d) is established in a countr y the te r r itory of which is adjacent to the customs terr itory of the Uni on and presents the goods at a Uni on border customs office adjacent t o that countr y , provided that the countr y in which the imp or te r is established grants reciprocal benef its to persons established in the cust oms te r r itory of the Uni on; or (e) is represented by an indirect representative established in the customs te r r itory of the Union. C HAPTER 3 Expor ter Ar ticle 28 Expor ters 1. The expor ter shall: (a) provid e or mak e available to customs author ities, as soon as it is ava ilable and in any event pr ior to the release of the goods, and keep all the inf or mation required in respect of the customs procedure under which the goods are placed in accordance with Ar ticle 114, Ar ticle 116 or Ar ticle 161 or required to discharg e the procedure refer red to in Ar ticle 54(4), Ar ticle 142, Ar ticle 153, or Ar ticle 158; (b) ensure pa yment of any custo ms duties and other applicable ch arg es; (c) ensure that the goods exiting the customs ter r ito r y of the Union comply with relevant other legislation applied by the customs author ities and provid e or mak e ava ilable and keep appropr iate records of suc h comp liance; (d) notify cust oms author ities of any inf or mation concer ning suspicious moveme nts or an unauthor ised handling of goods of which the expor ter is aw are; (e) fulf il any other obligation on the expor ter established by customs legislation. EN OJ L, 19.9.2026 64/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj2. The expor ter shall be established in the customs t er r itory of the Union. This requirement shall not apply to an expor ter that: (a) places goods under the transit procedure, disch arges the t emporary admission procedure or re-expor ts goods from te mporar y st orage; (b) trans-ships goods within, or directly re-expor ts them from, a free zone; (c) occasionally places goods under cust oms procedures or re-expor ts them, pro vided that the customs author ities consider suc h placing or re-expor t to be justified; (d) is established in a countr y the te r r itory of which is adjacent to the customs terr itory of the Uni on and presents the goods at a Uni on border custo ms office adjacent to that countr y , provided that the countr y in which the expor ter is established grants reciprocal benef its to persons established in the cust oms te r r itory of the Uni on; or (e) is represented by an indirect representative established in the customs te r r itory of the Union. C HAPTER 4 Author ised economic oper ators and T r ust and Check tr aders Ar ticle 29 Application and author isation f or author ised economic operators 1. An economic operator that is established in the customs t er r itory of the Union and meets the cr ite r ia set out in Ar ticle 30 ma y apply f or the status of author ised economic operat or . 2. The cust oms author ities shall, f ollowi ng consultation with other author ities, if necessar y , grant one or both of the f ollo wing types of author isations: (a) that of an author ised economic operat or f or custo ms simplifications, which enables the holder to benefit from such sim plif ications in accordance with the custo ms legislation; or (b) that of an author ised economic operat or f or saf ety and secur ity , which entitles the holder to f acilitation measures in respect of safety and secur ity . 3. An economic operato r refer red t o in paragraph 1 ma y hold both types of author isation refe r red to in paragraph 2 at the same time. 4. An author ised economic operat or shall comply with the oblig ations set out in Ar ticle 9(2) and (3). The cust oms author ities shall monitor whether the author ised economic operat or continues to meet the relevant cr iteria and to com ply with the relevant oblig ations in accordance with Ar ticle 9(4). At least ever y three years, the customs author ities shall perfo r m in-depth monitoring, including an on-sit e visit, of the author ised economic operat or ’s activities and inte r nal records. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 65/2815. The status of author ised economic operato r shall, subject to paragraph 6 of this Ar ticle and t o Ar ticle 30, be recognised by the custo ms author ities in all Member States. 6. Customs author ities shall, on the basis of the recognition of the status of author ised economic operat or and provid ed that the requirements relate d t o a specific type of sim plif ication provid ed f or in the customs legislation are fulfilled, author ise the economic operato r to benef it from that simplification. Customs author ities shall not re-examine the cr ite r ia which hav e already been examined when granting the status of author ised economic operator . 7. An author ised economic operato r shall enjo y more f acilitation measures than other economic operators in respect of customs controls. The status of author ised economic operator shall be take n into account f av ourably f or cust oms r isk -management pur poses. 8. The customs author ities shall grant benefi ts resulting from the status of author ised economic operat or f or safety and secur ity to persons established in third countr ies who fulfil the cr iteria and comp ly with the oblig ations laid do wn in the relevant legislation of those countr ies, if those cr iter ia and obligati ons are recognised by the Union as equivalent to those imp osed on author ised economic operators established in the custo ms te r r itory of the Uni on. Such a granting of benef its shall be based on the pr inciple of reciprocity , unless other wise decided b y the Uni on, and shall be suppor te d b y an inter national agreement to which the Uni on is a par ty , or by a Uni on lega l act in the area of common commercial policy . 9. As par t of the prot ocols and procedures f or cr isis management laid do wn in Ar ticle 227, the EU Customs Aut hor ity shall develop a business continuity mec hanism to respond to disr uptions in trade f lows due to increases in secur ity aler t levels, border closures, natural disaste rs, hazardous emergencies or other major incidents. The business continuity mechanism shall provide that the customs author ities can f acilitate and expedit e, to the extent possible, pr ior ity cargos related to author ised economic operat ors. 10. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by determi ning: (a) the sim plif ications refe r red to in paragraph 6 of this Ar ticle; (b) the f acilitation measures referred to in paragraph 7 of this Ar ticle. 11. The Commission shall adop t im plementing acts la ying down procedural r ules f or the consultations in respect of the determinat ion of the status of author ised economic operat ors refe r red to in paragraph 2 of this Ar ticle, including the deadlines f or replying. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refe r red to in Ar ticle 283(4). EN OJ L, 19.9.2026 66/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 30 Granting of the s tatus of author ised economic operat or 1. The cr iteria f or granting the status of author ised economic operato r shall be the f ollowi ng: (a) the applicant has no record of ser ious cr iminal offe nces relating to economic or business activities and no ser ious infr ingement or repeat ed infr ingements relating to those activities, and concer ning: (i) cust oms legislation and taxation r ules; (ii) other legislation applied by the custo ms author ities, where the customs author ity comp etent to grant the status of author ised economic operator is aw are of suc h infr ing ements or offenc es; (b) the applicant demonstrates that: (i) it exercises a high level of control over its operations and the f low of goods, by means of a system f or managing commercial records, and, where appropr iate, transpor t records, that allo ws f or appropr iat e customs controls; (ii) it has satisfa ctor y procedures in place f or the handling of licences, author isations and requirements under other legislation applied by the customs author ities, including product safety legislation, and that any non-com pliance has been effe ctively remedied; (iii) it ensures that relevant personnel are instr uct ed to inf or m the customs author ities in a secured wa y whenever they are aw are of comp liance difficulties, suspicious movements or unauthor ised handling of goods; and (iv) it has procedures in place f or inf or ming the customs author ities of the cases refer red to in point (iii); (c) the applicant is financially solvent, which is to be deemed the case where it has suffi ciently good financ ial standing to enable it to fulf il its commitments, hav ing due regard to the charact er istics of the type of business activity concer ned; (d) with regard to the author isation refe r red to in Ar ticle 29(2), point (a), the applicant has practical standards of compet ence or professional qualifications directly related t o the type and size of the activity car r ied out ; (e) with regard to the author isation referred to in Ar ticle 29(2), point (b), the applicant has appropr iate saf ety , secur ity and complia nce standards, adapt ed to the type and size of the activity car r ied out, which is considered to be the case where the applicant demonstrat es that it has appropr iate measures in place t o ensure the saf ety and secur ity of the inter national supply ch ain, including in the fields of phys ical integr ity and access controls, logistical processes and the handling of specific types of goods, personnel and the identifica tion of its business par tners. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 67/2812. The Commission shall adop t implementing acts la ying do wn modalities f or the application of the cr iteria set out in paragraph 1 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 31 Granting the st atus of T r ust and Check trader 1. An imp or ter , expor ter or indirect representative who is established in the customs terr itory of the Uni on, meets the cr ite r ia set out in paragraph 3 and has conducte d regular customs operations in the course of its business f or at least tw o y ears ma y apply f or the status of T r ust and Check trader to the customs author ity of the Member State of establishment. 2. The customs author ities shall grant the status of T r ust and Check trader f ollo wing consultation with other custo ms author ities and other comp etent author ities, where necessar y , and af te r hav ing had access to the relevant data of the applicant f or the last three years in order to assess compliance with the cr iter ia set out in paragraph 3. 3. The cr iteria f or granting the status of T r ust and Check trader shall be the f ollowing: (a) the applicant has no record of ser ious cr iminal offe nces relating to economic or business activities and no ser ious infr ingement or repeat ed infr ingements relating to those activities, and concer ning: (i) cust oms legislation and taxation r ules; (ii) other legislation applied by the customs author ities, where the customs author ity compet ent t o grant the T r ust and Chec k trader status is a ware of such infr ingements or offe nces; (b) the applicant demonstrates that: (i) it exercises a high level of control over its operations and the f low of goods, by means of a system f or managing commercial records, and, where appropr iate, transpor t records, that allo ws f or appropr iat e customs controls; (ii) it has satisfa ctor y procedures in place f or the handling of licences, author isations and requirements under other legislation applied by the customs author ities, including product safety legislation, and that any non-com pliance has been effe ctively remedied; (iii) it ensures that relevant personnel are instr uct ed to inf or m the customs author ities in a secured wa y whenever they are aw are of comp liance difficulties, suspicious movements or unauthor ised handling of goods; and (iv) has procedures in place f or inf or ming the customs author ities of the cases refer red to in point (iii); (c) the applicant is financially solvent, which is to be deemed the case where it has suffi ciently good financ ial standing to enables it to fulf il its commitments, having due regard to the ch aracter istics of the type of business activity concer ned, and, in par ticular , that, dur ing the three years preceding the submission of the application, it has fulf illed its financial obliga tions regarding pa yments of custo ms duties and all other duties, taxes or charg es which are collect ed on or in connection with the imp or t or expor t of goods, including on V A T and excise duties due in relation to intra-Union operations; EN OJ L, 19.9.2026 68/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(d) the applicant has practical standards of compet ence or profe ssional qualific ations directly relate d to the type and size of the activity car r ied out, including on how to interac t through the EU Custo ms Data Hub; (e) the applicant has appropr iate saf ety , secur ity and complia nce standards, including product saf ety standards, adap te d to the type and size of the activity car r ied out, which is considered to be the case where the applicant demonstrates that it has appropr iate measures in place to ensure the safety and secur ity of the international supply chain, including in the fie lds of physica l integr ity and access controls, logistical processes and the handling of specific types of goods, personnel and the identification of its business par tners; (f) the applicant has an electronic system providing or making ava ilable to the customs author ities, as close to real time as te chnically possible, data on the moveme nt of the goods and its comp liance with all requirements applicable to those goods, including those relating to saf ety and secur ity , and, where relevant, that it makes a vailable to the cust oms author ities via the EU Custo ms Data Hub: (i) cust oms records, including those needed to ch eck the cor rectness of the establishment of the customs debt ; (ii) the accounting syste m used; (iii) commercial and transpor t records; (iv) trac king and logistics systems which identify goods as Union or non-Union goods and indicate , where appropr iate, the location of goods; (v) licences and author isations grante d in accordance with other legislation applied by the custo ms author ities; (g) in the case of an applicant that is an impor te r f or distance sales, it has been registered and has been making appropr iate use of the IOSS sc heme f or at least two y ears. 4. A T r ust and Check trader shall comply with the obliga tions set out in Ar ticle 9(2) and (3). The customs author ities shall monitor whether the trader continues to meet the relevant cr iter ia and to comply with the relevant obligations in accordance with Ar ticle 9(4). At least ever y two y ears, the cust oms author ities shall perfo r m in-depth monitoring, including an on-site visit, of the T r ust and Chec k trader ’s activities and inter nal records, with a view to ver ifying in par ticular the practical application of the procedures in place to comply with the cr iter ia referred to in paragraph 3 of this Ar ticle. The T r ust and Check trader shall inf or m the custo ms author ities of any ch ange s in its cor porate str ucture, ow nership, solvency situation or trading models or any other significant chang es in its situation and activities. The custo ms author ities shall re-assess the status of the T r ust and Check trader if an y of those ch ange s hav e a significant impact on the T r ust and Check trader status. The cust oms author ities ma y suspend the T r ust and Chec k trader ’s status until a decision on the reassessment is take n. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 69/2815. Where a T r ust and Chec k trader chang es its Member Stat e of establishment, the T r ust and Check trader shall inf or m the customs author ities of the receiving Member Stat e of any ch anges in its cor porate str ucture, ow nership, solvency situation or trading models or any other significant ch anges in its situation and activities if any of those chang es might have an imp act on the T r ust and Check trader status. The customs author ities of the receiving Member State shall reassess the T r ust and Check trader ’s status, in consultation with the customs author ities of the Member Stat e that initially granted or lat er reassessed that status. Dur ing that reassessment, the customs author ity of the receiving Member State ma y suspend the T r ust and Check trader ’s status. Such suspension shall be recorded in the EU Customs Data Hub. 6. Where justified on the basis of indications of non-comp liance by the T r ust and Check trader , the EU Customs Aut hor ity , in co-operation with the comp etent custo ms author ities inv olved, ma y ver ify the comp liance with the T r ust and Check trader status by a specific economic operat or . The outcome of the ver ification refer red to in the first subparagraph shall be communicated t o the Commission and t o the compet ent customs author ities in volved. Based on the outcome of the ver ification, the EU Customs Aut hor ity ma y recommend to the compet ent customs author ity the suspension or revoc ation of the T r ust and Check trader status. The compet ent customs author ity shall, without undue dela y , inf or m the EU Customs Authori ty and the Commission about the actions taken on the basis of the EU Customs Au thor ity’s recommendation. Where the comp etent customs author ity fails t o provid e the inf or mation refe r red t o in the third subparagraph or where the action refer red to in that subparagraph take n on the basis of the EU Custo ms Author ity’s recommendation is not sufficient , the Commission ma y , by means of imp lementing acts, adop t individual decisions requesting the Member State that granted the T r ust and Check trader status to suspend or revok e it within the deadline set in the relevant decision. Such a suspension or revoc ation shall be recorded in the EU Customs Data Hub. 7. Where a T r ust and Check trader is inv olved in fraudulent activity in relation to its economic or business activity or where customs author ities become aware of infr ing ement by a T r ust and Check trader of relevant other legislation applied by the customs author ities pursuant to Ar ticle 27(2), point (c), that T r ust and Check trader ’s status shall be suspended by the cust oms author ities. That suspension shall be recorded in the EU Custo ms Data Hub. 8. Customs author ities shall author ise T r ust and Check traders t o benefi t from one or more of the f ollowing sim plif ications, depending on their economic activities: (a) provid e or mak e ava ilable par t of the data on their goods af t er the release of those goods, in accordance with Ar ticle 74(5); (b) perfo r m cer tain controls and release the goods upon receipt of those goods at the place of business of the imp or te r , ow ner or consignee or upon deliver y from the place of business of the expor t er , o wner or consignor , in accordance with Ar ticle 78(1) and (3); (c) consider that it provides the necessar y assurance of the proper conduct of the operations f or the pur poses of te mporar y st orage in accordance with Ar ticle 108(2), or of obtaining author isations f or special procedures in accordance with Ar ticle 125(4), Ar ticle 126 and Ar ticle 133(2); EN OJ L, 19.9.2026 70/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(d) per iodically determine the cust oms debt cor responding to the total amount of impor t or expor t duty relating to all the goods released by that trader , in accordance with Ar ticle 205(5); (e) defe r the pa yment of the customs debt in accordance with Ar ticle 212(2); (f) by wa y of deroga tion from Ar ticle 134, move goods enter ing or exiting the custo ms terr itory of the Union without the obliga tion to place them in transit if the goods are under a duty-suspensive regime and are under cust oms super vision until their final destination within the Uni on. 9. Customs author ities shall mak e best eff or ts t o align their practice of granting author isations refer red to in paragraph 8 with those of other customs author ities in order to ensure a unif or m approac h across the Uni on. 10. T r ust and Chec k traders shall enjo y more f acilitation measures than other economic operat ors in respect of custo ms controls. The status of T r ust and Chec k trader shall be take n into account f av ourably f or customs r isk -management pur poses. 11. As par t of the prot ocols and procedures f or cr isis management laid do wn in Ar ticle 227, the EU Custo ms Au thor ity shall develop a business continuity mec hanism to respond to disr uptions in trade f lows due to increases in secur ity aler t levels, border closures, natural disaste rs, hazardous emergencies or other major incidents. The business continuity mechanism shall provide that the customs author ities can f acilitate and expedit e, to the extent possible, pr ior ity cargos related to T r ust and Check traders. 12. The Commission shall adop t imp lementing acts la ying do wn: (a) the r ules on the consultation of other comp etent author ities f or the determi nation of the status of T r ust and Check trader refer red to in paragraph 2 of this Ar ticle, including the deadlines f or replying; (b) the modalities on the application of the cr iter ia set out in paragraph 3 of this Ar ticle; (c) the types of monitoring activities refer red to in paragraph 4 of this Ar ticle; (d) the r ules on the consultation of the custo ms author ities refe r red to in paragraph 5 of this Ar ticle; (e) the r ules about reassessment of the T r ust and Check trader status refer red to in paragraph 5 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to Ar ticle 283(4). Ar ticle 32 A dapta tion of the s tatus of author ised economic operat ors and T r ust and Check traders 1. The custo ms author ities shall take into account the specific ch aracter istics of economic operat ors, in par ticular those of micro, small and medium-sized ent er pr ises, when assessing whether they fulf il the cr ite r ia f or being granted the status of author ised economic operat ors and of T r ust and Check traders. 2. The Commission shall adopt guidelines with a view t o helping micro, small and medium-sized enter pr ises to make use of the status of author ised economic operat ors and T r ust and Check traders. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 71/281C HAPTER 5 Customs r epr esentation Ar ticle 33 Customs represent ativ es 1. Any person ma y appoint a customs representative. Such representation ma y be either direct, in which case the customs representative acts in the name of and on behalf of another person, or indirect, in which case the customs representative acts in its own name but on behalf of another person. 2. An indirect customs representative acting in its own name but on behalf of an impor te r or an expor te r that is established in the customs t er r ito r y of the Union shall be jointly and severally responsible with that imp or ter f or the pur poses of Ar ticle 27(2) or with that expor te r f or the pur poses of Ar ticle 28(1). 3. An indirect custo ms representative acting in its ow n name but on behalf of an im por ter or an expor ter that is not established in the customs te r r itory of the Uni on shall be considered to be the imp or t er f or the pur poses of Ar ticle 27(2) or expor te r f or the pur poses of Ar ticle 28(1). 4. The customs representative shall be established in the custo ms terr itory of the Uni on. Exc ept in specif ic cases laid do wn in the customs legislation, that requirement shall be waived where the cust oms representative acts on behalf of persons who are not required to be established within the custo ms te r r itory of the Union. 5. A custo ms representative hav ing the status of T r ust and Check trader shall only be recognised as a T r ust and Check trader when acting as an indirect representative. When acting as a direct representative, a customs representative having the status of T r ust and Chec k trader shall: (a) be recognised as T r ust and Check trader if the person in whose name and on whose behalf that representative is acting has been granted suc h status; (b) enjo y the benefi ts of the status of author ised economic operat or if the person in whose name and on whose behalf that representative is acting has not been grante d the status of T r ust and Chec k trader . 6. A cust oms representative having the status of author ised economic operato r shall be recognised as an author ised economic operato r when acting as a direct or indirect representative. 7. Only a custo ms representative hav ing the status of author ised economic operat or f or customs sim plif ication or a custo ms representative having the status of T r ust and Check trader shall be entitled to one or both of the f ollo wing: (a) provid ing suc h ser vices in a Member Stat e other than the one where he or she is established; (b) the placing under the release f or free circulation procedure of goods sold in a distance sale. EN OJ L, 19.9.2026 72/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determ ining the specif ic cases in which the waiver refe r red to in paragraph 4, second subparagraph, of this Ar ticle does not apply . Ar ticle 34 Representativ es’ empo w er ment 1. When dealing with the custo ms author ities, a custo ms representative shall stat e that it is acting on behalf of the person represente d and shall specify whether the representation is direct or indirect. Pe rsons who f ail t o state that the y are acting as a custo ms representative or who stat e that the y are acting as a cust oms representative without being em powered to do so shall be deemed to be acting in their ow n name and on their ow n behalf. 2. The custo ms author ities ma y require persons stating that they are acting as a customs representative to provide evidence of their emp owerme nt by the person that they represent. 3. The cust oms author ities shall not require a person acting as a customs representative, car r ying out acts and f or malities on a regular basis, to produce on ever y occasion evidence of empo wer ment. This notwithstanding, suc h person shall alwa ys be in a position to produce suc h evidence if requested to do so by the custo ms author ities. TITLE III EU CUSTOMS D A T A HUB C HAPTER 1 Gener al provisions Ar ticle 35 Est ablishment of the EU Customs Data Hub This Regulation establishes the EU Customs Data Hub. Ar ticle 36 Objectiv es of the EU Customs Data Hub The EU Customs Data Hub shall provide a secure and cyber -resilient centralised IT platf or m, ser ving as the central point f or data exc hang e with and between customs author ities. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 73/281Ar ticle 37 Digital so v ereignty 1. The EU Customs Data Hub shall be designed to ensure that the data a vailable therein is protect ed from unauthor ised access and other threats to its integr ity and secur ity , which is in the public interest. The EU Custo ms Data Hub infrastr ucture other than t elecommunication transmission infrastr ucture shall be solely controlled and administered by the Commission or the EU Customs Aut hor ity and shall be locate d within the te r r itory of the Uni on. 2. When perfo r ming tasks related to the development, hosting, operation and maintenance of the EU Customs Data Hub, and any relate d data processing in that Hub, suppliers and other ser vice provid ers and their subcontract ors shall be reliable, secure and free from the inf luence of gover nments of third countr ies and shall not be directly or indirectly subject to any la w , including ex ecutive orders, of a third countr y that could require the disclosure of data in the EU Custo ms Data Hub t o an y author ities of that countr y . They shall also ensure the reliability , secur ity and independence of the EU Custo ms Data Hub. Those suppliers and other ser vice providers, and their subcontract ors, shall be leg ally established in the Uni on and not controlled, directly or indirectly , b y any under taking of a third countr y as def ined in Ar ticle 2, point (7), of Regulation (EU) 2019/452 of the European Parliame nt and of the Council ( 36 ) . For cr itical ser vices, including any data-relat ed activities, the contracting author ity ma y require the supplier , other ser vice provid er or subcontract or to have a secur ity clearance. 3. The contracting author ity f or the EU Custo ms Data Hub ma y at any time require tenderers, suppliers and other ser vice provid ers, and their subcontract ors, t o pro vide evidence of the measures that they have in place to prevent any unauthor ised disclosure of data from the EU Customs Data Hub, including documentation establishing that they fulf il the obliga tions set out in paragraph 2 with rega rd to independence and non-disclosure, and to provid e evidence of the fact that they are reliable, secure and free from inf luence of gove r nments of third countr ies. 4. The secur ity of the supply ch ain of all IT comp onents, hardware and sof tware shall be ensured to the greatest exte nt possible. The contracting author ity f or the EU Customs Data Hub ma y require suppliers and other ser vice provid ers, and their subcontractors, to provid e evidence in that regard . 5. Where the contracting author ity f or the EU Customs Data Hub has reason to believe that the measures take n by te nderers, suppliers and other ser vice providers, or their subcontract ors, to comp ly with their oblig ations under paragraphs 2, 3 and 4 are insufficient, or that the evidence provid ed by them under this Ar ticle is not wholly reliable, it ma y take any measures under the relevant contract or in the relevant procurement process that it considers necessar y to remedy the situation, including the suspension or term ination in par t or in full of that contract or the ex clusion from that procurement process. This shall be without prejudice to any other additional remedial r ights provided f or: (a) by the contracting author ity f or the EU Customs Data Hub in the relevant contract ; or (b) in Uni on or national la w . EN OJ L, 19.9.2026 74/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 36 ) Regulation (EU) 2019/452 of the European Parl iament and of the Council of 19 March 2019 establishing a framew ork f or the screening of f oreign direct investments into the U nion (OJ L 79 I, 21.3.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/452/oj ).6. Unless provid ed f or in Title III or XIII or in an inte r national agreement b y which the Uni on is bound, data processed in the EU Customs Data Hub shall not be transf er red or made ava ilable to a third countr y , to an inte r national org anisation or to natural or lega l persons established outside the terr itory of the Uni on. 7. The EU Customs Data Hub shall be designed to the highest extent possible to av oid pre-commercial, commercial, te chnical, contractual and org anisational obstacles that discourage, hinder or prevent the transfer or por ting of data, applications or digital assets b y the contracting author ity to another ser vice provid er , or their use in an interoperable envir onment. C HAPTER 2 T ec hnical aspects, functionalities, f eatur es and application of the EU Customs Data Hub Ar ticle 38 F unctionalities and f eatures of the EU Customs Data Hub 1. The EU Customs Data Hub shall be a comp ilation of electronic ser vices, applications, data and infrastr ucture to process and store data, including personal data, f or the pur poses set out in Ar ticle 41. 2. The EU Custo ms Data Hub shall be developed to enable compliance with the provisions of Regulations (EU) 2016/679 and (EU) 2018/1725, Regulation (EU) 2023/2841 of the European Parliament and of the Council ( 37 ) and Directive (EU) 2016/680 relating to the processing of personal data. 3. The EU Customs Data Hub shall have the f ollowing functionalities: (a) enabling the electronic imp lementation of customs legislation and contr ibuting to the im plementation of other legislation applied b y the customs author ities, in par ticular: custo ms f or malities; customs controls; calculation and notif ication of the customs debt and Uni on handling f ee, V A T and excise duty at imp or t ; guarante e managem ent ; (b) ensur ing the quality , integr ity , secur ity , preser vation, traceability , confidentiality and non-repudiation of data processed in the EU Customs Data Hub, including applying the r ules f or the amendment, invalida tion and deletion of suc h data; (c) enabling and ensur ing r isk analysis, economic analysis and data analysis, cust oms sim plif ication and trade facilitation, including through the use of ar tif icial inte lligence syste ms in accordance with Regulation (EU) 2024/1689; (d) enabling interop erability with other electronic systems, platf or ms or envir onments f or the pur pose of cooperation in accordance with Title XIII of this Regulation; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 75/281 ( 37 ) Regulation (EU, Euratom) 2023/2841 of the European Parl iament and of the Council of 13 December 2023 la ying down measures f or a high common level of cybersecur ity at the institutions, bodies, offices and ag encies of the Union ( OJ L, 2023/2841, 18.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2841/oj ).(e) enabling interoperability with the European Mar itime Sing le Window Environment f or the provision and fulfilment of the customs f or malities indicated in the Annex to Regulation (EU) 2019/1239 of the European Pa rliament and of the Council ( 38 ) ; (f) integrat ing the European Union Custo ms Sing le Windo w Cer tif icat es Exc hang e Syste m (EU CSW -CER TEX) established by Ar ticle 4 of Regulation (EU) 2022/2399 to enable interop erability with the Uni on non-custo ms syste ms and f or malities refer red to in that Regulation; (g) enabling the exc hang e of inf or mation with third countr ies and other author ities and bodies according to Title XIII of this Regulation; (h) enabling the custo ms sur veillance of goods; (i) enabling repor ting capabilities, including the possibility of repor ting goods to be im por ted or expor ted that are not in complia nce with relevant Uni on legislation applied b y the customs author ities; (j) integrat ing inf or mation secur ity management capabilities, a gover nance-based framew ork designed to prevent data breach es b y safeguarding data from loss, manipulation or unauthor ised access, including through a mechanism f or tagging data according to its level of confidentiality ; (k) enabling por tability of data from the EU Custo ms Data Hub into national syste ms; (l) provid ing f or a sing le access point and multilingual inte r f aces; (m) allowi ng the re-use of data to the highest exte nt possible; (n) f acilitating the necessar y inte roperability with Member Stat es’ systems f or identity management and author isation of access to the EU Customs Data Hub. 4. A cts perform ed by persons, the Commission, the cust oms author ities, the EU Customs Author ity or other author ities using the functionalities listed in paragraph 3 shall remain the acts of those persons and author ities, even if they hav e been automat ed. 5. The Commission is empo wered to adop t deleg ated acts in accordance with Ar ticle 282: (a) to amend paragraph 3 of this Ar ticle as regard s the functionalities referred to therein in order to take account of new tasks confe r red on the author ities refe r red t o in Ar ticle 41 of this Regulation by Uni on law or to adap t those functionalities to the evolving needs of those author ities when im plementing the customs legislation or other legislation applied by the customs author ities; (b) to supplement this Regulation by determi ning the data that can be subject to por tability from the EU Custo ms Data Hub into national systems as refe r red t o in paragraph 3, point (k), of this Ar ticle. EN OJ L, 19.9.2026 76/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 38 ) Regulation (EU) 2019/1239 of the European Parl iament and of the Council of 20 June 2019 establishing a European Mar itime Sing le Window environment and repealing Directive 2010/65/EU (OJ L 198, 25.7.2019, p. 64, ELI: http://data.europa.eu/eli/reg/ 2019/1239/oj ).6. The Commission shall adop t imp lementing acts la ying down: (a) the tec hnical ar rang ements f or maintaining and emp lo ying the electronic syste ms that the Member States and the Commission have developed pursuant to Ar ticle 16(1) of Regulation (EU) No 952/2013, taking into account the provisions included in Regulation (EU) 2022/2399 in relation to Regulation (EU) 2023/2841 and to Directive (EU) 2022/2555, including guidelines issued by the European Uni on Ag ency f or Cybersecur ity (ENISA); (b) a wo rk programme f or the progressive phase-out of the systems refe r red to in point (a) of this paragraph and f or the progressive phase in of the EU Customs Data Hub, to be designed to ensure a seamless transition. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 39 Pilot phase f or the EU Customs Data Hub 1. Bef ore 1 March 2034, the Commission ma y establish a pilot phase to te st the functionalities of the EU Customs Data Hub (the ‘pilot phase’). Par ticipation in the pilot phase shall be v oluntar y . 2. The Commission shall cooperate with the EU Customs Aut hor ity , customs author ities and other author ities, and relevant stak eholders dur ing the planning and org anisation of the pilot phase. 3. For the pur poses of paragraph 1, the Commission shall publish the f ollowing inf or mation: (a) the t echnical ar rang ements f or the planning and organisation of the pilot phase; (b) the functionalities of the EU Custo ms Data Hub to be applied and test ed dur ing the pilot phase; (c) the exact duration of the pilot phase. Ar ticle 40 National applications complementing the EU Customs Data Hub 1. Member Stat es ma y develop: (a) applications necessar y to connect to the EU Customs Data Hub in order to provid e data to, and process data from, the EU Custo ms Data Hub, where such applications do not already exist ; (b) additional applications within the EU Customs Data Hub, in coordination with the EU Customs Author ity or the Commission. 2. Member Stat es ma y request the EU Customs Au thor ity to develop the applications refe r red to in paragraph 1. Where appropr iate, the EU Customs Author ity shall coordinate the co-financing of suc h development among the Member States. If appropr iate funding and resources are ava ilable in its budget, suc h development ma y be par tially funded by the EU Custo ms Aut hor ity . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 77/2813. Where the EU Customs Aut hor ity develops an application in accordance with paragraph 2: (a) that application shall be made available free of ch arg e to all co-fi nancing Member States, and, if all those co-financing Member Stat es agree, it shall also be made available free of charg e t o other Member Stat es; (b) the fur ther development and mainte nance of that application shall be managed on the basis of a new co-f inancing agreement. C HAPTER 3 Data Ar ticle 41 Pur poses of the processing of personal data and other dat a in the EU Customs Data Hub 1. Persons ma y process data ava ilable in the EU Customs Data Hub, including personal and commercially sensitive data, that the y transmitte d or that were transmitte d on their behalf or that are addressed to or inte nded f or them. Such processing shall take place ex clusively to: (a) ex ercise that person’s r ights or fulf il that person’s obligati ons under customs legislation or other legislation applied by the customs author ities, including determi ning the liability of any person f or any duty , f ees and taxe s due in the Union; and (b) demonstrate that person’s comp liance with customs legislation and other legislation applied by the customs author ities. 2. A customs author ity ma y process data, including personal and commercially sensitive data, ava ilable in the EU Customs Data Hub ex clusively and to the exte nt necessar y f or the f ollowi ng pur poses, and in accordance with the r ules laid do wn in an implementing act adopt ed pursuant to paragraph 12 of this Ar ticle: (a) to car r y out its tasks in relation to the im plementation of customs legislation or other legislation applied by the custo ms author ities, including det er mining the liability of any person f or any duty , f ees and taxes due in the Union and ver ifying complia nce with that legislation; (b) to car r y out its tasks in relation to controls and r isk managem ent as provided f or in Title IV ; (c) to car r y out the tasks necessar y f or the cooperation under the conditions provid ed f or in Title XIII. T o ensure the eff ectiveness of customs controls, all custo ms author ities ma y receive and process the data resulting from a custo ms control where non-comp liant goods hav e been detect ed. 3. The EU Customs Aut hor ity ma y process data, including personal and commercially sensitive data, a vailable in the EU Customs Data Hub ex clusively and to the exte nt necessar y f or the f ollo wing pur poses: (a) to car r y out the tasks provided f or in Ar ticles 42 and 43; (b) to car r y out its tasks on customs r isk managem ent, as pro vided f or in Title IV , Chapt er 2; (c) to car r y out the tasks provided f or in Title XII, Chap ter 2, and in Title XI; (d) to car r y out the tasks relevant f or cooperation under the conditions provided f or in Title XIII. EN OJ L, 19.9.2026 78/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj4. The Commission ma y process data, including personal and commercially sensitive data, available in the EU Custo ms Data Hub exclusively and to the extent necessar y f or the f ollowing pur poses: (a) to car r y out its tasks in relation to r isk managem ent, as pro vided f or in Title IV , Chapt er 2; (b) to car r y out its tasks in relation t o the tar iff classif ication of goods, their or igin and value and their custo ms sur veillance, in accordance with Titles I and IX; (c) to car r y out its tasks in relation to restr ictive measures and cr isis managem ent, in accordance with Title XI; (d) to car r y out its tasks in relation to the EU Customs Author ity , in accordance with Title XII; (e) to car r y out the tasks necessar y f or cooperation, under the conditions provided f or in Title XIII; (f) to assess and evaluate the perf or mance of the customs union in accordance with Title XV , Chapt er 1; (g) to monitor the imp lementation, and ensure the unif or m application, of customs legislation or other legislation applied by the custo ms author ities, including ver ifying the liability of any person f or any duty , f ees and taxes due in the Union; (h) to develop, produce and disseminate European off icial statistics and other analyses provided f or in Union lega l acts f or which the data in the EU Customs Data Hub is necessar y ; (i) where relevant, to contr ibut e t o the imp lementation of other legislation applied by the customs author ities, in accordance with the scope and pur pose provided f or therein. 5. The European Anti-Fraud Offi ce (OL AF) ma y process data, including personal and commercially sensitive data, ava ilable in the EU Customs Data Hub exclusively and to the extent necessar y f or car r ying out its activities concer ning customs matt ers pursuant to Ar ticle 1 of Regulation (EU, Euratom) No 883/2013 and t o Regulation (EC) No 515/97, and under the conditions relating to data protect ion laid do wn in those Regulations. 6. The tax author ities of the Member Stat es ma y process data, including personal and commercially sensitive data, ava ilable in the EU Customs Data Hub ex clusively and to the extent necessar y to determi ne the liability of any person f or any excise duty , f ees and taxe s due in the Uni on in connection with the relevant goods, and in accordance with the r ules laid do wn in an implementing act adopt ed pursuant to paragraph 12. 7. The national statistical author ities of the Member Stat es ma y process data, including personal data and commercially sensitive data, a vailable in the EU Customs Data Hub exclusively and to the exte nt necessar y f or the development, production and dissemination of European and national off icial statistics, and in accordance with the r ules laid do wn in an imp lementing act adop ted pursuant to paragraph 12. 8. The compet ent author ities as defined in Ar ticle 3, point (3), of Regulation (EU) 2017/625 ma y process data, including personal and commercially sensitive data, ava ilable in the EU Custo ms Data Hub ex clusively and to the extent necessar y f or enf orcing Union legal acts gove r ning the placing on the marke t or the safety of f ood, feed and plants and f or cooperating with customs author ities to minimise the r isks that non-com pliant products ent er the Uni on, and in accordance with the r ules laid do wn in an implementing act adopt ed pursuant to paragraph 12 of this Ar ticle. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 79/2819. The market sur veillance author ities designate d b y Member States in accordance with Ar ticle 10 of Regulation (EU) 2019/1020 ma y process data, including personal and commercially sensitive data, available in the EU Custo ms Data Hub ex clusively and to the extent necessar y f or enf orcing Uni on legal acts governing the placing on the market or the saf ety of products and f or cooperating with custo ms author ities t o minimise the r isks that non-compliant goods ent er the Union, and in accordance with the r ules laid do wn in an imp lementing act adopt ed pursuant t o paragraph 12 of this Ar ticle. 10. Until 28 Febr uar y 2034, the Commission, OL AF and, once it is established, the EU Customs Au thor ity ma y process data, including personal data, from the existing electronic syste ms f or the exc hang e of inf or mation developed by the Commission and Member Stat es pursuant to Regulation (EU) No 952/2013, provid ed that the y do so exclusively f or the pur poses stated in paragraphs 3, 4 and 5 of this Ar ticle. 11. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to amend paragraphs 2, 3 and 4 of this Ar ticle b y clar ifying and complementing the pur poses laid do wn in those paragraphs in light of evolving needs of the customs author ities, the EU Customs Au thor ity and the Commission when im plementing customs legislation or other legislation applied by the customs author ities. 12. The Commission shall adopt imp lementing acts la ying do wn r ules and modalities f or processing data in the EU Customs Data Hub by the author ities refe r red to in paragraphs 2 and 6 to 9. In establishing those r ules and modalities, the Commission shall, f or each author ity or category of author ities: (a) assess the existing saf eguards applied b y the author ity or cate gor y of author ities concer ned to ensure that the data is processed only f or the relevant pur pose; (b) ensure the propor tionality and the necessity of the processing in relation to the relevant pur pose; (c) determine the specific categor ies of data which the author ity can process; (d) require the author ities referred to in paragraphs 6 to 9, where necessar y , to provid e a specific contact point or additional saf eguards; (e) assess the need to restr ict subsequent shar ing of the relevant data. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 42 Right f or the European Public Prosecut or ’s Off ice to obt ain dat a available in the EU Customs Data Hub 1. The European Public Prosecutor ’s Off ice (EPPO) shall, upon request, obtain data available in the EU Custo ms Data Hub t o the extent necessar y f or car r ying out its tasks pursuant to Ar ticle 4 of Regulation (EU) 2017/1939 in accordance with the modalities laid do wn in an implementing act adop te d pursuant to paragraph 4 of this Ar ticle. 2. The EPPO shall send the requests refer red to in paragraph 1 to the EU Customs Aut hor ity . Customs author ities shall be automat ically notif ied of suc h requests when they are made. The EU Customs Au thor ity shall provid e the relevant data to the EPPO expeditiously . The EU Customs Author ity shall inf or m the cust oms author ities concer ned of whether it comp lied with the request. EN OJ L, 19.9.2026 80/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. The EU Customs Data Hub shall provid e a digital interfac e via which the EPPO can request and obtain data easily and without dela y . 4. The Commission shall adopt imp lementing acts la ying down the modalities f or the EPPO to request and obtain data, including personal and commercially sensitive data, ava ilable in the EU Customs Data Hub, and in par ticular: (a) la ying do wn the modalities f or requests from the EPPO f or data, including personal or commercially sensitive data, ava ilable in the EU Customs Data Hub; (b) establishing the procedure to ver ify the compliance of those requests with paragraph 1 of this Ar ticle, without prejudice to the conf identiality of the EPPO’s in vestigations; (c) where appropr iate, addressing the need f or the EU Customs Au thor ity to designate a specific contact point, person or persons; (d) where appropr iat e, addressing the need to provid e additional saf eguards. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 43 Rights f or Europol and F rontex to obta in dat a available in the EU Customs Data Hub 1. The European Uni on Agency f or Law Enf orcement Cooperation (Europol) ma y , upon request, obtain data, including personal data and commercially sensitive data, availa ble in the EU Customs Data Hub to the extent necessar y t o perform its tasks in accordance with Ar ticle 4 of Regulation (EU) 2016/794, provided that those tasks relate to custo ms matt ers and in accordance with the r ules laid do wn in an implementing act adop te d pursuant to paragraph 8 of this Ar ticle. 2. The European Border and Coast Guard Ag ency (Frontex) ma y , upon request, obtain non-personal data or aggrega ted data a vailable in the EU Customs Data Hub to the extent necessar y f or r isk analysis and operational coordination related to border management activities f alling within its mandate as set out in Regulation (EU) 2019/1896. 3. Any request referred t o in paragraph 1 or 2 shall be submitt ed to the EU Customs Author ity . The requestor of the data shall pro vide the reasons f or the request and ensure that it f alls within the scope of the leg al framew ork under which the request or operat es. 4. The EU Custo ms Au thor ity shall process the request f or data refe r red t o in paragraph 1 or 2 and ver ify whether it is made in accordance with this Ar ticle. The EU Custo ms Author ity shall also ver ify , in co-operation with the relevant national central unit or , if designate d by the relevant Member State, a liaison officer , whether the cust oms author ity concer ned has object ed to the transmission of those data to the requestor of the data on the grounds specif ied in the imp lementing act referred to in paragraph 8 and in accordance with the procedure established therein. 5. The data exc hang ed under this Ar ticle shall be only those necessar y f or the pur poses stated in the request. The EU Customs Au thor ity shall mak e those data availa ble via the EU Customs Data Hub expeditiously . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 81/2816. Each Uni on body , office or age ncy cover ed by this Ar ticle shall ensure that the data requested are necessar y , appropr iate and propor tionate. The Union body , offic e or agency concer ned shall also ensure that the use of the data is in accordance with the safegua rds laid do wn in the applicable Uni on lega l acts. 7. The Commission is emp ower ed to adop t deleg ated acts in accordance with Ar ticle 282 to amend this Ar ticle in order to allo w Union bodies, off ices and age ncies other than those refe r red t o in paragraphs 1 and 2 of this Ar ticle to request and obtain data available in the EU Customs Data Hub in accordance with the r ules laid do wn in paragraphs 3 to 6 of this Ar ticle t o the exte nt necessar y f or car r ying out their tasks under Uni on la w and provid ed that those tasks relate to other legislation applied b y the customs author ities. 8. The Commission shall adop t imp lementing acts: (a) la ying do wn the modalities f or the Union bodies, offices and agencies covered by this Ar ticle to request and obtain data; (b) establishing the procedure f or the ver ificati on refe r red to in paragraph 4 of this Ar ticle, in par ticular by specifying: (i) ho w t o identify the customs author ities concer ned with the data; (ii) ho w t o handle situations where multiple cust oms author ities are concer ned with the data; (iii) the grounds on which the custo ms author ities concer ned with the data can object to the transmission of the data, including taking into consideration the sensitivity of the data request ed; (c) la ying do wn restr ictions on, and liability f or , the onward transfer of the data by the request er ; (d) where appropr iate, addressing the need f or the requestor to designate a specif ic contact point, person or persons or to provid e additional saf eguards. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 44 Personal dat a in the EU Customs Data Hub 1. The personal data of the f ollo wing catego r ies of data subjects ma y be processed in the EU Custo ms Data Hub, ex clusively and to the exte nt necessar y f or the pur poses laid do wn in Ar ticle 41: (a) data subjects regist ered or applying f or registration in accordance with Ar ticle 26(1), (3) or (4); (b) data subjects other than those refer red to in point (a) of this paragraph who are occasionally in volved in activities covered b y the custo ms legislation or by other legislation applied by the customs author ities, or whose personal data is contained in the data collected f or r isk manag ement pur poses pursuant t o Ar ticle 55(3), point (a); (c) data subjects whose personal inf or mation is contained in the suppor ting documents refer red to in Ar ticle 76, or in any additional evidence required f or the fulfilment of the obliga tions im posed by the custo ms legislation and other legislation applied b y the customs author ities; EN OJ L, 19.9.2026 82/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(d) author ised staff of cust oms author ities, of other compet ent author ities or of any other relevant author ity or author ised body whose personal inf or mation is necessar y to ensure appropr iat e control and super vision of the access to the inf or mation in the EU Customs Data Hub; (e) staff or author ised third par ties w orking on behalf of the Commission, the EU Custo ms Aut hor ity or other Uni on bodies, offices or age ncies author ised to access the EU Customs Data Hub. 2. The f ollo wing categori es of personal data ma y be processed in the EU Custo ms Data Hub in accordance with Ar ticle 41: (a) personal data in the EU Custo ms Data model refer red t o in Ar ticle 49, and those collect ed f or r isk management pur poses pursuant to Ar ticle 55(3), point (a), namely: (i) identification data; (ii) contact data, namely address and electronic contact details; (iii) identity document (ID) data; (iv) financial and pa yment data; (v) location and transpor t data; (vi) em plo yment or work position data; (vii) data contained in po wers of attor ney or their suppor ting documents; (viii) em plo y ee data; (ix) electronic identifica tion data; (x) cust oms representation data; (xi) identification data of customs representative; (xii) cust oms transaction data; (xiii) user te chnical data; (xiv) la w infr ingement and offenc es data; (xv) control results and mitigation results data; (b) personal data required to ensure a proper identification of the staff author ised to process data in the EU Customs Data Hub refer red to in paragraph 1, points (d) and (e), of this Ar ticle, namely: (i) identifica tion data; (ii) contact data, namely address and electronic contact details; (iii) identity document (ID) data; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 83/281(iv) emp lo yment or wo rk position data; (v) data contained in powers of attorn e y or their suppor ting documents; (vi) emp lo y ee data; (vii) electronic identification data; (viii) user tec hnical data. Ar ticle 45 Retention per iod of personal dat a in the EU Customs Data Hub 1. Personal data in the EU Customs Data Hub ma y not be stored f or longer than is necessar y f or its processing, and in any event ma y not be st ored f or longer than 10 years from the date on which they are recorded in the EU Custo ms Data Hub. In the cases provid ed f or in Ar ticle 68 and in relation to invest igations launched by OL AF , the EPPO or by Member States’ compet ent author ities, to infr ing ement procedures launc hed by the Commission and to administrative and judicial proceedings inv olving personal data of the categor ies refe r red to in Ar ticle 44(2), points (a) and (b), those data ma y be kep t f or a per iod longe r than 10 y ears if necessar y f or the pur pose of those invest igations, procedures or proceedings. 2. Af te r the expir y of the per iod provided f or in paragraph 1, personal data shall be erased or anonymised, as appropr iate taking into account the circumstances. 3. The controller or joint controller of the relevant data processing operation shall car r y out per iodic reviews of the data st ored in the EU Customs Data Hub to ensure that personal data is not retained longer than necessar y . Ar ticle 46 Ro les and responsibilities f or personal data processed in the EU Customs Data Hub 1. The cust oms author ities of the Member Stat es, the Commission and the EU Customs Aut hor ity shall be considered joint controllers in relation to the processing of personal data in the EU Custo ms Data Hub f or the pur poses of r isk managem ent and cooperation, as refer red to in Ar ticle 41(2), points (b) and (c), Ar ticle 41(3), points (b) and (d), and Ar ticle 41(4), points (a) and (e). 2. Each custo ms author ity individually shall be considered to be a controller in relation to the personal data that it processes f or the pur poses referred to in Ar ticle 41(2), point (a). Where tw o or more custo ms author ities are inv olved in car r ying out the tasks refe r red to in Ar ticle 41(2), point (a), f or joint pur poses and b y joint means, they shall be considered to be joint controllers. 3. The Commission shall be considered to be the sole controller in relation t o the personal data it processes f or the pur poses refer red to in Ar ticle 41(4), points (c), (d), (f) and (g). 4. Until 28 Febr uar y 2034, the Commission, OL AF and the EU Customs Author ity shall each be considered t o be the sole controller f or the data that they process under Ar ticle 41(10). EN OJ L, 19.9.2026 84/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. The joint controllers refer red to in paragraph 1 shall: (a) wo rk tog ether to process the requests made b y the data subjects in a timely manner and to facili tate the ex ercise of the r ights of data subjects; (b) assist each other in matters in volving the identification and handling of any data breach related to the joint processing; (c) ex chang e the relevant inf or mation necessar y to inf or m data subjects pursuant to Chapt er III, Section 2, of Regulation (EU) 2016/679, Chapt er III, Section 2, of Regulation (EU) 2018/1725 and Chap ter III of Directive (EU) 2016/680, where applicable; (d) ensure and prot ect the secur ity , inte gr ity , ava ilability and confi dentiality of the personal data processed jointly pursuant to Ar ticle 32 of Regulation (EU) 2016/679, Ar ticle 33 of Regulation (EU) 2018/1725 and Ar ticle 25 of Directive (EU) 2016/680, where applicable. 6. The Commission shall adop t implementing acts establishing the roles and relationships of each of the joint controllers referred to in paragraph 1 in relation to the data subjects, in compliance with Ar ticle 26 of Regulation (EU) 2016/679 and Ar ticle 28 of Regulation (EU) 2018/1725. Those imp lementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4) of this Regulation. Ar ticle 47 Rest r iction of the r ights of dat a subjects 1. Where the ex ercise by a data subject of the r ight of access and the r ight to a restr iction of processing refe r red to in Ar ticles 15 and 18 of Regulation (EU) 2016/679 and Ar ticles 17 and 20 of Regulation (EU) 2018/1725, or the communication of a data breach refer red to in Ar ticle 34(1) of Regulation (EU) 2016/679 and Ar ticle 35(1) of Regulation (EU) 2018/1725, would jeopardise an ongoing in vestigation concer ning a natural person in the field of customs, the perfo r mance of customs controls or the managem ent of a specific r isk identifie d in relation to a natural person in the fie ld of customs , those r ights ma y be wholly or par tly restr icte d, provided that the restr iction is necessar y and propor tionate . That restr iction shall be imposed: (a) by the custo ms author ities in accordance with Ar ticle 23(1), points (c), (e), (f) and (h), of Regulation (EU) 2016/679; or (b) by the Commission and the EU Customs Aut hor ity in accordance with Ar ticle 25(1), points (a), (c), (e), and (g), of Regulation (EU) 2018/1725. 2. The customs author ities, the Commission and the EU Customs Aut hor ity shall assess the necessity and propor tionality of the restr ictions refe r red to in paragraph 1 on a case-by-c ase basis bef ore they are applied, taking into consideration the pote ntial r isks t o the r ights and freedoms of the data subject. 3. When processing personal data received from other organisations in the context of their tasks , the cust oms author ities, the EU Customs Author ity or the Commission, when acting as a controller or a joint controller , shall, bef ore applying a restr iction of the r ights refer red to in paragraph 1, consult those org anisations on the potential grounds f or such restr iction and whether they are necessar y and propor tionate. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 85/2814. Where the custo ms author ities, the Commission or the EU Customs Author ity restr ict, wholly or par tly , the r ights referred to in paragraph 1, they shall tak e the f ollowing st eps: (a) inf or m the data subject concer ned, in their reply to the request, of the restr iction applied and of the reasons f or that restr iction, and of the possibility of lodging a complaint with the national data protection author ities or the European Data Protect ion Super visor or of seeking a judicial remedy in a national cour t or the Cour t of Justice of the European Uni on; and (b) record the reasons f or the restr iction, including an assessment of the necessity f or and propor tionality of that restr iction, and the reasons why provid ing access would jeopardise r isk manag ement and customs controls. The provision of inf or mation refe r red t o in the first subparagraph, point (a), of this paragraph ma y be defer red, omitted or denied in accordance with Ar ticle 25(8) of Regulation (EU) 2018/1725, or where the pro vision of that inf or mation w ould be prejudicial to the pur poses of the restr iction. 5. The customs author ities, the Commission or the EU Custo ms Author ity shall include a section in the data prot ection notices published on its website or intranet providing g eneral inf or mation to data subjects on the possibility of restr iction of data subjects’ r ights. 6. The Commission shall adop t implementing acts la ying do wn saf eguards to prevent the abuse of, unla wful access t o, or transmission of the personal data in respect of which restr ictions apply or could be applied. Such saf eguards shall, inte r alia, determine the roles and responsibilities of the var ious acto rs, la y do wn the procedural st eps to be f ollowed in relation to suc h restr ictions, specify what constitutes due monito r ing of restr ictions, and provid e f or the per iodic review of their application, which is to take place at least ever y six months. Those im plementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 48 Coordinated super vision by the European Data Protection Super visor and national super visor y author ities The European Data Protection Super visor and the national super visor y author ities, acting within the scope of their respective compet ences, shall cooperate actively within the framework of their responsibilities to ensure coordinat ed super vision of the operation of the EU Customs Data Hub in accordance with Ar ticle 62 of Regulation (EU) 2018/1725. Ar ticle 49 EU Customs Data Model The Commission shall adop t delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the required data f or the ac hievement of the pur poses refe r red to in Ar ticle 41(1) t o (4). Those data requirements shall constitute the EU Customs Data Model. EN OJ L, 19.9.2026 86/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 50 T echnical means for cooperation 1. The Commission, the EU Customs Author ity and the custo ms author ities shall use the EU Custo ms Data Hub when ex changing data with the author ities and Uni on bodies, off ices or age ncies referred to in Ar ticle 41(6) to (9) and Ar ticles 42 and 43 f or the pur poses of cooperation under this Regulation. 2. Where economic operat ors use the EU Custo ms Data Hub to comply with custo ms f or malities pursuant to this Regulation, the EU Customs Data Hub shall pro vide the functionalities refe r red to in Ar ticle 8(2), (3) and (4) of Regulation (EU) 2022/2399. 3. Where author ities other than the customs author ities or Union bodies, off ices and age ncies make use of electronic means established by , used to achieve the objectives of or refer red to in Union leg al acts, the cooperation under this Regulation ma y take place through the inte roperability of those electronic means with the EU Customs Data Hub. 4. Where author ities other than the customs author ities do not mak e use of electronic means established by , used to achi eve the objectives of or refe r red to in Uni on lega l acts, they ma y use the specific ser vices and syste ms of the EU Custo ms Data Hub in accordance with Ar ticle 41. 5. The Commission shall adopt implementing acts la ying down the te ch nical ar rang ements f or inte roperability and connection pursuant to paragraphs 3 and 4 of this Ar ticle. Those im plementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). C HAPTER 4 Other pr o visions Ar ticle 51 Dev elopment, operation and maintenance of the EU Customs Data Hub 1. The Commission shall develop, operat e and maintain the EU Customs Data Hub. 2. Af te r consulting the Member Stat es, the Commission ma y entr ust the development, operation and mainte nance of the EU Customs Data Hub to the EU Customs Author ity , taking into account whether the EU Custo ms Author ity is in a position to car r y out those tasks . 3. The development, operation and maintenance of the EU Custo ms Data Hub shall include: (a) the establishment of te chnical specif ications f or the processing of data within the EU Customs Data Hub; (b) the establishment of a data quality framew ork; (c) the imp lementation of the EU Customs Data Hub functionalities pro vided f or in Ar ticle 38(3), with the excep tion of mainte nance and updat es in line with the applicable national V A T and excise duty provisions, which are to be done by the Member States; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 87/281(d) making availa ble g eneral guidance f or the use of the EU Customs Data Hub; (e) the establishment of a public contact point f or assistance to EU Customs Data Hub users, including f or secur ity threats; (f) the adop tion of measures to ensure business continuity of the EU Custo ms Data Hub. Ar ticle 52 Business continuity 1. The Commission and the EU Customs Author ity shall ensure that the EU Customs Data Hub has business continuity measures in place including, where necessar y redundancy , f ailove r mechanisms and data recovery protocols, so that it can operate even in the event of a ser ious cr isis or that it has adequat e f all-back procedures in place. Infrastr ucture sites of the EU Customs Data Hub shall be g eographically dispersed t o ensure the operation of the EU Customs Data Hub in the event of f ailure of one of its sites. 2. The Commission shall adop t imp lementing acts provid ing f or the f all-back procedures refe r red to in paragraph 1 of this Ar ticle. Those imp lementing acts shall be adop te d in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 53 Derogations In excep tional and duly justified circumstances, the Commission ma y , at the request of one or more Member Stat es, adop t an implementing act, in the f or m of a decision, author ising that Member State or Member States to use functionally equivalent electronic ser vices or syste ms other than those imp lemented in the EU Customs Data Hub or to use means other than electronic data-processing te chniques f or functionalities imp lemented in the EU Customs Data Hub. An imp lementing act refer red to in the first paragraph: (a) shall not affect the functioning of the EU Customs Data Hub and the complet eness of the st ored data unless other than electronic data-processing tec hniques are used; (b) shall be justified by the specific situation of the requesting Member Stat e or Member States; (c) shall be limit ed in time, reviewed per iodically and revok ed where no longe r justif ied; (d) shall be adop ted only if it does not aff ect the exc hang e of inf or mation between the requesting Member State or Member Stat es and other Member States and the EU Custo ms Author ity or the ex chang e and st orage of inf or mation in other Member Stat es f or the pur pose of the application of the custo ms legislation; (e) shall not result in the per manent ex clusion of the requesting Member Stat e or Member Stat es from using the EU Customs Data Hub; (f) ma y be exte nded in duly justified cases at the request of the Member Stat e or Member Stat es concer ned. EN OJ L, 19.9.2026 88/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojTITLE IV CUSTOMS SUPER VISION , RISK MANA GEMENT AND CUSTOMS CONTR OLS C HAPTER 1 Customs super vision Ar ticle 54 Customs super vision 1. Goods to be brought into the custo ms t er r itory of the Union ma y be subject to r isk mitiga tion measures based, in par ticular , on the data pro vided or made available in relation t o those goods. 2. Goods brought into the customs te r r itory of the Uni on shall be under customs super vision from the time of their entr y into that te r r itory . 3. Goods brought into the customs te r r itory of the Union shall remain under customs super vision: (a) in the case of non-U nion goods, until their customs status is ch ange d, or the goods are taken out of the cust oms te r r itory of the Uni on or destro y ed; (b) in the case of Uni on goods, until their customs status is confi r med, unless they are placed under the end-use procedure. 4. Union goods placed under the end-use procedure shall remain under customs super vision: (a) where the goods are suitable f or repeated use, f or a per iod not ex ceeding tw o years from the date of their first use f or the pur poses laid do wn f or the application of the duty ex emp tion or reduced rate of duty ; (b) until the goods hav e been used f or the pur poses laid down f or the application of the duty ex emp tion or reduced rate of duty ; (c) until the goods hav e been taken out of the cust oms te r r itory of the Uni on, destro y ed or abandoned to the State; (d) until the goods have been used f or pur poses other than those laid do wn f or the application of the duty ex emp tion or reduced rate of duty and the applicable im por t duty has been paid. 5. Union goods placed under the expor t or outward processing procedure shall remain under customs super vision until they are take n out of the cust oms terr itory of the Union, abandoned to the Stat e or destro y ed, or until the cust oms declaration or relevant data on the expor t or outward processing procedure are invalidat ed. 6. Union goods placed under the inter nal transit procedure shall remain under customs super vision until the custo ms author ities discharg e the procedure in accordance with Ar ticle 129(2). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 89/2817. Goods shall not be removed from custo ms super vision without the per mission of the customs author ities. 8. The holder of goods under customs super vision ma y , with the per mission of the cust oms author ities, at any time examine the goods or take samples, in par ticular in order to det er mine their tar iff classification, customs value or custo ms status. C HAPTER 2 Customs r isk manag ement Ar ticle 55 General pr inciples 1. The EU Customs Author ity , the Commission and the customs author ities shall, based on r isk managem ent and pr imar ily on automat ed r isk analysis, and in accordance with their roles as set out in this Chap ter , determi ne whether goods, persons, economic operators, means of transpor t and supply ch ains will be subject to r isk mitiga tion measures and, if so, where and when those r isk mitiga tion measures will take place. 2. The Commission, the EU Custo ms Author ity and the customs author ities shall use customs r isk management to diffe rentiate between the levels of all types of r isk s associated with goods, persons, economic operato rs, means of transpor t and supply ch ains in accordance with this Chapt er . 3. Customs r isk management shall include at least the f ollowing activities, which shall, where appropr iat e, be organised on a cy clical basis: (a) collecting, processing, exc hanging and analysing relevant data available in the EU Customs Data Hub and from other sources, including those sources identified in national or Uni on la w , as well as from author ities other than cust oms author ities; (b) identifying, analysing, assessing or predicting r isks , including based on statistical and predictive methods and random controls; (c) developing necessar y measures to manage r isks, including establishing common pr ior ity control areas, common r isk cr ite r ia and standards and super vision strategies; (d) prescr ibing and taking action, including selecting appropr iate r isk mitiga tion measures; (e) g ather ing f eedbac k on the imp lementation of r isk managem ent and control activities; (f) monitoring and reviewing r isk managem ent and control activities with a view to imp roving them. 4. When taking decisions related to the customs r isk manag ement referred t o in paragraph 2, the cust oms author ities shall take into account available inf or mation on non-compl iance, b y an im por ter , an expor te r or an imp or te r f or distance sales, with other legislation applied by the customs author ities that has been notif ied to the customs author ities. Such non-comp liance shall be taken into account f or the pur pose of the r isk prof ile of the relevant impor te r or expor te r . EN OJ L, 19.9.2026 90/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 56 Ro le of the Commission 1. Without prejudice to the role of the customs author ities pursuant to Ar ticle 58(1), point (e), and Ar ticle 63, the Commission ma y , taking into consideration, where availa ble, the outcome of the process pursuant to Ar ticle 232(6), establish common pr ior ity control areas and common r isk cr iter ia and standards f or an y type of r isk , including, but not limited t o, r isks relating to financ ial inte rests. 2. In addition to the actions refer red to in paragraph 1, the Commission ma y: (a) provid e the EU Customs Aut hor ity with policy or ientations on r isk managem ent projects and super vision strategie s; (b) request the EU Customs Aut hor ity to car r y out a per iodic or ad hoc evaluation of the im plementation of an y r isk managem ent activities; (c) request the EU Customs Author ity to prepare a super vision strate gy f or any r isk and to conduct ad hoc custo ms threat assessments, in addition to those refer red to in Ar ticle 57(1). 3. The Commission ma y , where it is necessar y f or the pur poses refe r red to in paragraphs 1 and 2, process and analyse data availa ble in the EU Customs Data Hub and from other sources, including sources identifie d in national or Union law , as well as from author ities other than customs author ities. Ar ticle 57 Role of the EU Customs Author ity 1. The EU Custo ms Author ity shall conduct a per iodic threat assessment to ser ve as a basis f or the recommendations referred to in Ar ticle 232(6). 2. The EU Custo ms Author ity shall perform Uni on-level r isk managem ent activities, duly taking into account the policy or ientations refe r red to in Ar ticle 56(2), point (a), and the possible outcome of the process refe r red to in Ar ticle 232(6). In par ticular , the EU Customs Au thor ity : (a) ma y submit input to the Commission f or the establishment of common pr ior ity control areas and common r isk cr ite r ia and standards refer red to in Ar ticle 56(1); (b) ma y assist the Commission in establishing the common pr ior ity control areas and common r isk cr iter ia and standards referred to in Ar ticle 56(1), taking into consideration operation kno wledge and tec hnical exper tise in r isk management ; (c) shall develop super vision strate gies, where appropr iate with author ities other than the customs author ities, and conduct ad hoc customs threat assessments as refe r red to in Ar ticle 56(2), point (c); (d) shall exc hang e relevant data with the cust oms author ities and with other author ities f or the pur poses of this Title, where possible through the EU Customs Data Hub, in accordance with Ar ticle 60; (e) where it identifi es or suspects cases of fraud, shall inf or m OL AF thereof and provide it with all the necessar y inf or mation related to those cases; it ma y also inf or m Europol within the limits of Europol’s mandat e; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 91/281(f) shall develop operational guidance f or r isk management activities inv olving more than one customs author ity ; (g) shall develop and per f or m common r isk analysis and g enerate r isk analysis results and, where r isk is identified, issue control recommendations and other appropr iate r isk mitigati on measures t o the customs author ities, including f or the application of the common pr ior ity control areas and the common r isk cr iteria and standards and f or dealing with cr isis situations, taking into account the sever ity of the r isk and the reasonably expected imp act on trade f low s and on individual Member Stat es’ control resources; (h) ma y provid e in put t o the Commission f or the development of a framework on the ‘com ply or explain pr inciple ’ applicable to control recommendations, to be used by the cust oms author ities in the event that the y do not f ollow such control recommendations; (i) shall take measures t o manage the number of control recommendations, taking into account the reasonably expected imp act on trade f low s and sever ity of the r isk, where it is not feasible to f ollow the control recommendations due to resource constraints of a relevant cust oms off ice. 3. The EU Custo ms Author ity ma y , where it is necessar y f or the pur poses refe r red to in paragraph 2, collect, process and analyse data available in the EU Customs Data Hub and from other sources, including those sources identifie d in national or Uni on law , as well as from author ities other than custo ms author ities. 4. The EU Customs Author ity shall inf or m the Commission and the customs author ities about its r isk management activities and their outcomes on an ad hoc basis, where necessar y , or when request ed to do so b y the Commission. In this regard , the EU Customs Aut hor ity shall provide the Commission with all necessar y inf or mation. 5. Until 30 June 2028, the Commission ma y car r y out the r isk managem ent tasks of the EU Customs Author ity refe r red to in this Ar ticle. Ar ticle 58 Role of national customs author ities 1. The customs author ities shall: (a) perfo r m national r isk manag ement activities, including r isk analysis, cooperation and exc hang e of inf or mation on r isk managem ent with relevant national author ities, and take r isk mitigation measures; (b) imp lement national processes necessar y f or the imp lementation of common pr ior ity control areas and common r isk cr ite r ia and standards; (c) car r y out, where appropr iate, national r isk analysis to im plement the r isk signals, r isk analysis results and control recommendations generat ed by the EU Customs Aut hor ity or other customs author ities and, where necessar y , take appropr iate r isk mitiga tion measures; (d) issue control recommendations and indicate appropr iate r isk mitig ation measures t o the custo ms author ities of other Member Stat es, taking into account the operational guidance refe r red to in Ar ticle 57(2), point (f); EN OJ L, 19.9.2026 92/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(e) take control decisions; (f) perfo r m controls in accordance with Chap ter 2 and with any applicable common r isk cr ite r ia and standards; (g) provid e an explanation to the EU Customs Aut hor ity in the event that a control recommendation was not f ollo wed or a r isk mitigati on measure was not taken. 2. The custo ms author ities ma y , where it is necessar y f or the pur poses refer red to in paragraph 1, collect, process and analyse data availa ble in the EU Customs Data Hub and from other sources, including sources identifi ed in national or Uni on law , as well as from author ities other than custo ms author ities. Ar ticle 59 Common r isk cr iter ia and st andards 1. The common r isk cr iter ia and standards shall include: (a) a descr ipt ion of the r isks; (b) the f actor s or indicator s of r isk to be used to select goods or economic operat ors f or customs controls; (c) the nature of customs controls to be under take n b y the customs author ities; (d) the application of r isk analysis and r isk mitiga tion measures in the supply ch ain, including requests f or inf or mation or action and instr uction not t o load or transpor t ; and (e) the duration of the application of the custo ms controls refer red to in point (c). 2. When establishing common r isk cr ite r ia and standards, the Commission shall take account of all of the f ollo wing: (a) propor tionality to the r isk; (b) urg ency of the necessar y application of the controls; (c) the reasonably expecte d im pact on trade f low and on the control resources of individual Member States. Ar ticle 60 Inf or mation relevant f or r isk management and controls 1. All r isk inf or mation, r isk signals, r isk analysis results, control recommendations, control decisions, control results and other relevant inf or mation shall be recorded in the operational process to which the y relate and in the EU Customs Data Hub, ir respective of whether they are based on national or common r isk analysis or on random selection. Customs author ities shall share r isk inf or mation with each other , with the EU Customs Aut hor ity and with the Commission. 2. The custo ms author ities, the EU Custo ms Aut hor ity and the Commission shall have the r ight to process the elements referred to in paragraph 1 of this Ar ticle according to their roles as refer red to in Ar ticles 56 t o 58 and Ar ticle 61 and building on their respective data access and processing r ights set out in Ar ticle 41. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 93/2813. The EU Custo ms Author ity shall, where possible, use the EU Customs Data Hub to collect, or inte roperate with, any other sources of data, documents or inf or mation identifi ed as relevant f or r isk management b y the EU Custo ms Aut hor ity , by the Commission or by a customs author ity . If any system other than the EU Customs Data Hub is used, that syste m shall meet the same standards with rega rd to data safety , data secur ity and data inte gr ity as laid do wn in Title III. 4. Until 30 June 2028, the Commission shall car r y out the tasks of the EU Customs Au thor ity refe r red to in this Ar ticle. Ar ticle 61 Evaluation of cus t oms r isk management 1. At least ever y y ear , the Commission, in cooperation with the EU Custo ms Author ity and the customs author ities, shall evaluate the im plementation of r isk manag ement in order to continuously imp rove its operational and strategic effe ctiveness and eff iciency and publish non-sensitive inf or mation on that evaluation. The Commission ma y in addition ar range evaluation activities to be car r ied out where it considers necessar y , and on an ongoing basis. 2. For the pur poses of the evaluation refe r red to in paragraph 1, the EU Customs Author ity shall collect and analyse relevant inf or mation and car r y out all necessar y activities. The EU Customs Author ity ma y request per iodic or ad hoc repor ts from one or more Member States in that rega rd unless that inf or mation can be extract ed from the EU Customs Data Hub. 3. For the pur poses of the evaluation refer red to in paragraph 1 and f or the pur pose of fulf illing its role and responsibilities under this Title, the Commission ma y process any relevant inf or mation available through the EU Custo ms Data Hub and ma y request inf or mation not ava ilable therein from the EU Customs Author ity and from the cust oms author ities. 4. In the establishment of common pr ior ity control areas and common r isk cr iteria and standards as refer red to in Ar ticle 56(1), Ar ticle 57(2), points (a) and (b), and Ar ticle 59, the EU Customs Aut hor ity and the Commission shall take account, where relevant, of evaluations car r ied out under this Ar ticle. Ar ticle 62 Confe r ral of implementing po w ers 1. The Commission shall adop t imp lementing acts la ying down measures to ensure the har monised application of customs controls and r isk management, including the ex chang e of inf or mation and the establishment of common pr ior ity control areas and common r isk cr iter ia and standards refe r red to in this Title. Such measures shall include: (a) the inf or mation to be recorded in the EU Customs Data Hub in relation to r isk managem ent and controls, including in respect of r isk inf or mation, r isk analysis results, r isk mitigation measures, control recommendations, control decisions, control results and the r ights to access and process such inf or mation; (b) procedural measures f or the transitional use of or access to existing customs inf or mation syste ms; (c) procedural measures f or the manag ement of interoperability between the EU Customs Data Hub and other syste ms; EN OJ L, 19.9.2026 94/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(d) procedural measures in relation t o the application of the repor ting requirement in the cont ext of post-release controls and random controls; (e) ar rangements f or cooperation, including ex ch ange of inf or mation, between the EU Customs Author ity and specif ic other Uni on institutions, bodies, offices and age ncies f or the pur poses of this Title; (f) the identification of the compet ent cust oms author ity in the case of specif ic r isk management processes which concer n more than one Member Stat e; (g) procedural aspects of controls, including post-release controls, which concer n more than one Member State, and the ava ilability of results of samples and other controls between the customs author ities concer ned; (h) ar rangements f or the shar ing of r isk inf or mation between customs author ities, the EU Customs Aut hor ity and the Commission; (i) common pr ior ity control areas and common r isk cr ite r ia and standards as refer red to in Ar ticle 56(1), Ar ticle 57(2), points (a) and (b), and Ar ticle 59, including the modalities f or their application on an urgent basis where necessar y ; (j) the framework on the ‘com ply or explain’ pr inciple in the event that a control recommendation was not f ollo wed, as referred to in Ar ticle 57(2), point (h). Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). 2. On duly justif ied imperative grounds of urgency concer ning the measures refer red to in paragraph 1 of this Ar ticle, including the modalities f or their application on an urg ent basis to respond effectively to cr ises or incidents which could pose an imminent saf ety or secur ity r isk, relating to the need to rapidly update common r isk management and adap t the ex chang e of inf or mation, common pr ior ity control areas and common r isk cr iteria and standards to the evo lution of r isks , the Commission shall adop t immediate ly applicable im plementing acts in accordance with the procedure refe r red to in Ar ticle 283(5). C HAPTER 3 Customs controls Ar ticle 63 Customs controls 1. Without prejudice to Chapt er 2, the custo ms author ities ma y car r y out any custo ms controls they consider necessar y , including random controls. 2. Customs controls ma y in par ticular consist of: (a) examining goods; (b) taking samples of goods; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 95/281(c) ver ifying the authenticity , inte gr ity , accuracy and complet eness of the data provid ed or made availa ble b y any person; (d) ver ifying the existe nce, authenticity , accuracy and validity of documents; (e) examining the accounts, commercial records and data sources of economic operators; (f) inspecting means of transpor t ; (g) inspecting luggag e and other goods car r ied b y or on persons; (h) car r ying out off icial enquir ies; and (i) other similar acts. Where necessar y , customs controls ma y include the processing electronic data, and the source of the data provid ed or made ava ilable in the EU Customs Data Hub. 3. Where controls other than custo ms controls are to be perform ed by other author ities on the same goods, the custo ms author ities shall closely cooperate with those other author ities so that, wherever possible, those other controls can be perfo r med at the same time and place as customs controls (the ‘one-sto p-shop’ pr inciple). When other controls are car r ied out at the same time as customs controls, the customs author ities shall have the coordinating role. 4. The customs author ities ma y decide to car r y out controls at a place that they designate. Ar ticle 64 V er if ication of the dat a pro vided or made a vailable 1. From the moment persons provide or make ava ilable data t o the customs author ities, those author ities ma y , f or the pur pose of ver ifying the accuracy of suc h data: (a) examine the data and the suppor ting documents, including accessing data sources held by the economic operato rs or st ored on their behalf by ser vice provider s; (b) require the provision of other documents or data, including data held b y the economic operat ors or st ored on their behalf by ser vice providers; (c) require access to the electronic records of the person; (d) examine the goods; (e) take sam ples f or analysis or f or detailed examination of the goods. 2. The Commission shall adop t implementing acts la ying do wn measures on the ver ifi cation of the inf or mation refe r red to in paragraph 1 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). EN OJ L, 19.9.2026 96/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 65 Examinat ion and sampling of goods 1. The customs author ities ma y at any time require goods t o be unloaded and unp ack ed f or the pur pose of examining them, taking sam ples of them or examining the means of transpor t used t o car r y them. 2. T ranspor t of the goods to the places where they are t o be examined and where samples are to be taken, and all the handling necessitate d by suc h examination or taking of samples, shall be car r ied out by or under the responsibility of the imp or te r , expor t er , car r ier or holder of the transit procedure. The costs incur red shall be bor ne b y the imp or te r , expor te r or holder of the transit procedure. 3. The imp or ter , expor ter , car r ier or holder of the transit procedure shall hav e the r ight to be present or represented when the goods are examined and when sam ples are taken. Where the customs author ities have reasonable grounds f or so doing, they ma y require the imp or te r , expor ter , car r ier or holder of the transit procedure t o be present or represented when the goods are examined or samples are taken or to pro vide them with the assistance necessar y t o f acilitate suc h examination or taking of sam ples. 4. Provided that sam ples are take n in accordance with Union or national law , the custo ms author ities shall not be liable to pa y an y compensation in respect thereof but shall bear the costs of their analysis or examination. 5. Where only par t of the goods is examined, or samples are take n, the results of the par tial examination, or of the analysis or examination of the samples, shall be take n to apply to all of the same goods in the same consignment. How ever , the impor te r , expor te r , car r ier or holder of the transit procedure ma y request a fur ther examination or sampling of the goods if it considers that the results of the par tial examination, or of the analysis or examination of the sam ples take n, are not valid as regard s the remainder of the goods concer ned. That request shall be grante d provid ed that the goods hav e not been released or , if the y hav e been released, provid ed that the imp or t er , expor te r , car r ier or holder of the transit procedure prove s that they hav e not been altered in any wa y . Notwithstanding the first and second subparagraphs, the imp or te r , expor ter , car r ier or holder of the transit procedure ma y , at its own expense, request additional examination or sampling. 6. The Commission shall adopt imp lementing acts la ying do wn measures on the examination and sampling of the goods referred to in this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 66 Results of the v er if ication 1. The results of ver ifying, in accordance with Ar ticle 64, the data provid ed or made a vailable by the impor te r , expor te r , car r ier or holder of the transit procedure shall be used f or the application of the provisions gove r ning the cust oms procedure under which the goods are placed and of other oblig ations established in the customs legislation. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 97/2812. The results of the ver ifi cation made b y the customs author ities shall hav e the same conclusive f orce throughout the customs t er r ito r y of the Uni on. 3. Where the data provided or made ava ilable by the impor te r , expor ter , car r ier or holder of the transit procedure is not ver ifi ed, paragraph 1 shall apply on the basis of those data. 4. Where customs author ities fin d that a cer tain good or cer tain goods f or ming par t of a consignment are non-comp liant, they shall assess whether other goods contained in any other consignment present a similar r isk in accordance with cr ite r ia to be laid down in an imp lementing act adop te d pursuant t o paragraph 5. In suc h cases, the customs author ities ma y deem the goods concer ned to be non-comp liant and take r isk mitiga tion measures, where relevant in cooperation with other comp et ent author ities, or refuse the release of those other goods pursuant to Ar ticle 77(4). This paragraph shall not apply where the imp or t er provid es proof that the goods that hav e not been ver ified are compliant. 5. The Commission shall adop t imp lementing acts la ying down: (a) measures on the results of the ver ifi cation referred to in this Ar ticle; and (b) the cr iteria under which the custo ms author ities ma y consider ver ifi cation results as evidence that other goods present a similar r isk of non-com pliance as refer red to in paragraph 4 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 67 Identif ication measures 1. The cust oms author ities or , where appropr iat e, the economic operato rs author ised to do so b y the cust oms author ities shall take the measures necessar y to identify the goods where identifica tion is required in order t o ensure complia nce with the provis ions governing the relevant cust oms procedure under which the goods are intende d to be placed. Those identifica tion measures shall have the same lega l effect throughout the customs te r r itory of the Union. 2. Means of identification affixed to the goods, pack aging or means of transpor t shall be removed or destro y ed only by the customs author ities or , where the y are author ised to do so by the customs author ities, by other persons unless, as a result of unf oreseeable circumstances or for ce majeur e, the remova l or destr uction of suc h means of identification is essential to ensure the prot ection of the goods or the means of transpor t. 3. The Commission shall adop t imp lementing acts specifying which measures constitute the identification measures referred to in this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). EN OJ L, 19.9.2026 98/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 68 Post-release controls 1. For the pur pose of custo ms controls, the customs author ities ma y , af t er the release of the goods: (a) ver ify the accuracy and comp let eness of the data provided or made ava ilable and the existence, authenticity , accuracy and validity of any suppor ting document ; (b) examine the accounts of the economic operat or and other records relating to the operations in respect of the goods in question and pr ior or subsequent commercial operations inv olving those goods; (c) examine suc h goods and take samples where appropr iate and where it is still possible f or them to do so; (d) access economic operators’ systems to ver ify comp liance with the obligation to provide or make available data to the EU Customs Data Hub. 2. The controls refe r red to in paragraph 1 ma y be car r ied out at the premises of the impor te r , expor te r , holder of the goods, an y other person directly or indirectly in v olved in the operations in respect of the goods in question in a business capacity or any other person in possession of the documents and data refer red to in that paragraph f or business pur poses. 3. The Commission shall adopt im plementing acts la ying do wn the measures to apply to the controls refer red to in paragraph 1 of this Ar ticle, including where operations take place in more than one Member State, and on the application of appropr iate methodologies in the cont ext of suc h controls. Those imp lementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 69 Audits 1. For the pur pose of audits, the customs author ities ma y: (a) conduct an examination of the economic operat or ’s management, organi sation, inte r nal procedures or inter nal systems, suc h as accounting and logistics, in order to g ather , assess and provid e evidence on the economic operator ’s compliance with relevant r ules and requirements applied by the custo ms author ities; (b) conduct an exte nsive analysis of the economic operato r ’s operations, processes, systems and internal controls. 2. Audits ma y be car r ied out at the premises of the imp or t er , expor t er , holder of the goods, any other person directly or indirectly inv olved in those operations in a business capacity or an y other person in possession of the documents and data relevant f or the audit. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 99/281Ar ticle 70 Intra-Union f lights and sea crossings 1. Customs controls or f or malities shall be car r ied out in respect of the cabin and hold baggag e of persons either taking an intra-Union f light, or making an intra-Union sea crossing, only where the customs legislation so provides. 2. Paragraph 1 shall apply without prejudice to : (a) saf ety and secur ity ; (b) controls linke d to other legislation applied by the custo ms author ities. 3. The Commission shall adopt imp lementing acts specifying the por ts or air por ts where customs controls and f or malities are applied to the f ollo wing: (a) the cabin and hold bagg age of persons: (i) taking a f light in an aircraf t which comes from a non-U nion air por t and which, af te r a st opover at a Union air por t, continues to another Uni on air por t ; (ii) taking a f light in an aircraf t which stops ove r at a Uni on air por t bef ore continuing to a non-Union air por t ; (iii) using a mar itime ser vice provided by the same vessel and comp r ising successive legs depar ting from, calling at or t er minating in a non-Union por t ; (iv) on board pleasure craf t and tou r ist or business aircraf t ; (b) cabin and hold baggag e: (i) ar r iving at a Union air por t on board an aircraf t coming from a non-Union air por t and transf er red at that Uni on air por t to another aircraf t proceeding on an intra-Union f light ; (ii) loaded at a Union air por t onto an aircraf t proceeding on an intra-Union f light f or transfer at another Union air por t t o an aircraf t whose destination is a non-Union air por t. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). EN OJ L, 19.9.2026 100/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojTITLE V PL A CING GOODS UNDER A CUSTOMS PR OCEDURE C HAPTER 1 Customs status of goods Ar ticle 71 Presumption of cus t oms s tatus of Union goods 1. All goods in the customs te r r itory of the Union shall be presumed to hav e the custo ms status of Uni on goods, unless it is established that they are not Union goods. 2. In specific cases laid do wn in the custo ms legislation, the presump tion in paragraph 1 shall not apply . As a result, it shall be necessar y to prove that the goods concer ned hav e the customs status of Union goods. 3. In specif ic cases laid do wn in the customs legislation, goods wholly obtained in the customs te r r itory of the Uni on that are obtained from goods in t emporary storag e, or from goods placed under the exter nal transit procedure, a storag e procedure, the t emporary admission procedure or the in ward processing procedure, shall not hav e the customs status of Uni on goods. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) determining the specific cases where the presump tion laid do wn in paragraph 1 of this Ar ticle does not apply ; (b) la ying do wn the conditions f or granting f acilitation measures f or the task of proving that goods hav e the custo ms status of Uni on goods, as refe r red to in paragraph 2 of this Ar ticle; (c) determining the specific cases where the goods refer red to in paragraph 3 of this Ar ticle do not hav e the customs status of Uni on goods. 5. The Commission shall adop t implementing acts la ying do wn the procedural r ules on the provision and ver ifi cation of the means of proof of the customs status of Union goods. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 72 Loss of customs st atus of Union goods Uni on goods shall become non-Union goods in the f ollowing cases: (a) where the y are take n out of the customs te r r itory of the Uni on, provid ed that the r ules on inte r nal transit do not apply ; (b) where the y hav e been placed under the exter nal transit procedure, a st orage procedure or the in ward processing procedure, if allowed by the cust oms legislation; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 101/281(c) where the y were placed under the end-use procedure and are either subsequently abandoned t o the Stat e, or are destro yed with wast e remaining; (d) where the inf or mation provided or made available, or where applicable the declaration, f or release f or free circulation is invalida ted af ter the goods hav e been released. Ar ticle 73 Union goods leaving the customs ter r itor y of the Union temporar ily 1. In the cases refer red to in Ar ticle 136(2), points (b) to (e), goods shall keep their customs status as Union goods only if that status is established under the conditions and b y the means laid do wn in the cust oms legislation. 2. In specific cases laid down in the customs legislation, Uni on goods ma y move, without being subject t o a custo ms procedure, from one point to another within the customs terr itory of the Uni on and te mporar ily out of that te r r itory without alt eration of their customs status. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determin ing the specific cases where the customs status of goods is not altered, as refe r red to in paragraph 2 of this Ar ticle. C HAPTER 2 Placement and r elease Ar ticle 74 Placement of goods under a customs procedure 1. Impor te rs, expor te rs and holders of the transit procedure shall provide or make available, in the EU Customs Data Hub, the data necessar y f or the placement of the goods under the customs procedure concer ned as soon as those data are ava ilable and in any event pr ior to the notification of ava ilability of the goods. 2. By providing or making ava ilable the notif ication of ava ilability of the goods, the impor te rs, expor ters and holders of the transit procedure confi r m to the custo ms author ities their inte ntion to place the goods under the customs procedure concer ned. 3. A person that is making use of the IOSS sche me shall provid e or mak e available the data on distance sales of goods to be placed under the release f or free circulation procedure in the custo ms ter r ito r y of the Union at the latest on the da y f ollo wing the date on which the pa yment f or the sale was accep ted and in an y event pr ior t o the notif ication of the ava ilability of the goods. 4. By wa y of deroga tion from paragraph 1 of this Ar ticle and without prejudice t o Ar ticle 178, in duly justified circumstances linke d to the suppor ting documentation or the det er mination of the custo ms value of the goods, the customs author ities ma y allo w an expor te r , holder of the transit procedure or impor te r other than the impor te r f or distance sales to provide or make a vailable a par t of the data, other than advance cargo inf or mation, af te r the release of the goods. The expor ter , holder of the transit procedure or imp or te r other than the impor te r f or distance sales shall pro vide or make ava ilable the omitted inf or mation within a specif ic time limit. EN OJ L, 19.9.2026 102/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. By wa y of deroga tion from paragraph 1 of this Ar ticle and without prejudice t o Ar ticle 178, in duly justified circumstances linked to the suppor ting documentation or the determinat ion of the custo ms value of the goods, a T r ust and Check trader other than the im por ter f or distance sales ma y provide or make available a par t of the data, other than advance cargo inf or mation, af te r the release of the goods. The T r ust and Check trader shall provid e or make available the omitted inf or mation within a specif ic time limit. 6. By wa y of derogat ion from paragraph 1 of this Ar ticle, in specif ic cases laid do wn in the custo ms legislation, goods ma y be placed under a customs procedure using means other than the EU Customs Data Hub. 7. The goods shall be placed under the customs procedure concer ned upon their release. The dat e of the notif ication of ava ilability of the goods shall be the date to be used f or the application of the provis ions governing the custo ms procedure in which the goods are placed and f or all other imp or t or expor t f or malities. 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) determining the data referred t o in paragraphs 1 and 3 of this Ar ticle; (b) la ying do wn the conditions f or applying the sim plif ication refer red to in paragraph 4 of this Ar ticle; (c) determining the specif ic data that can be pro vided or made ava ilable af ter release of the goods and the time limits f or provid ing or making ava ilable such data, where paragraph 4 or 5 of this Ar ticle is applied; (d) determining the specif ic cases refe r red to in paragraph 6 of this Ar ticle and the means other than the EU Customs Data Hub that can be used f or placing goods under a cust oms procedure. Ar ticle 75 Other f or ms of notif ication of availability of the goods The impor te r , expor te r or holder of the transit procedure ma y pro vide or make a vailable the notif ication of availability of the goods through: (a) the notific ation of ar r ival of the goods in the cust oms ter r itory of the Uni on if the t emporary st orage or placement under a custo ms procedure take s place at the custo ms off ice of entr y ; or (b) the notif ication of ar r ival of the goods at the point of exit if the te m porar y storag e take s place at the customs off ice of exit. Ar ticle 76 Infor mation and suppor ting documents 1. When providing or making available the data and inf or mation required f or the specif ic customs procedure under which goods are placed or intended to be placed, persons shall pro vide or mak e ava ilable digital copies of the or iginal paper documents used t o obtain that data and inf or mation, where suc h or iginal paper documents exist. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 103/2812. Until 28 Febr uar y 2034, when a custo ms declaration is lodged, the suppor ting documents required f or the application of the provisions gover ning the customs procedure f or which the goods are declared shall be in the declarant’s possession and at the disposal of the customs author ities at the time that that declaration is lodged. 3. The suppor ting documents f or the applicable Union non-cust oms f or malities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed t o hav e been provid ed or made a vailable or t o be in the possession of the declarant if the customs author ities are able to obtain the necessar y data from the cor responding Union non-customs syste ms through the European Union Customs Sing le Windo w Cer tif icat es Ex chang e System (EU CSW -CER TEX) in accordance with Ar ticle 10(1), points (a) and (c), of that Regulation. 4. Suppor ting documents shall also be provid ed or made a vailable by persons where necessar y f or customs r isk managem ent and controls. 5. Without prejudice to other legislation applied by the cust oms author ities, customs author ities ma y author ise economic operato rs t o draw up the suppor ting documents refer red to in paragraph 3. 6. Unless other wise stat ed f or specific documents, the person concer ned shall, f or the pur poses of custo ms controls, keep the documents and inf or mation f or at least three y ears, in a f or m that can be accessed by the customs author ities and is accep table to them. That per iod shall r un: (a) in the case of goods released f or free circulation duty-free or at a reduced rate of impor t duty on account of their end-use, from the end of the year in which they cease to be subject t o customs super vision; (b) in the case of goods placed under another cust oms procedure or of goods in te mporar y storag e, from the end of the y ear in which the cust oms procedure concer ned has been disch arged or te mporar y st orage has ended; (c) in cases not covered b y points (a) and (b), from the end of the y ear in which the goods are released. 7. Without prejudice to Ar ticle 206(4), where a custo ms control in respect of a cust oms debt shows that the relevant entr y in the accounts needs to be cor rected and the person concer ned has been notif ied of this, the documents and inf or mation shall be kep t f or three years bey ond the time limit provid ed f or in paragraph 6 of this Ar ticle. 8. Where an appeal has been lodg ed or where administrative or judicial proceedings hav e begun, the documents and inf or mation shall be kep t f or the per iod provid ed f or in paragraph 6 or until the appeals procedure or the administrative or judicial proceedings are t er minate d, whichever is the latest. EN OJ L, 19.9.2026 104/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 77 Release of the goods 1. The customs author ities responsible f or placing the goods in a cust oms procedure in accordance with Ar ticle 6(1), point (d), and Ar ticle 6(2) shall decide on the release of the goods, taking into account the results of the r isk analysis of the data in the custo ms declaration or the data provid ed or made ava ilable by the impor te r or expor te r or holder of the transit procedure and, where applicable, the results of any control or r isk mitiga tion measure. 2. The release of the goods shall not be considered to be proof of conf or mity . 3. Goods shall be released if the f ollowing conditions are met: (a) the custo ms author ities hav e been inf or med of which person is the imp or te r , expor ter or holder of the transit procedure responsible f or the goods; (b) the conditions f or placing the goods under the customs procedure concer ned pursuant to Ar ticles 74, 109, 114, 140, 142, 145, 153, 156, 158 and 161 hav e been met ; and (c) the goods hav e not been selecte d f or any control or hav e been selecte d f or controls and those controls did not result in any find ings that justify refusing the release of those goods. 4. The customs author ities shall refuse the release in any of the f ollowi ng cases: (a) where the conditions f or placing the goods under the customs procedure concer ned hav e not been met, including any Uni on non-custo ms f or malities as defined in Ar ticle 2, point (11), of Regulation (EU) 2022/2399 relevant f or the goods; (b) where the y hav e any evidence that the goods do not comply with the relevant other legislation applied b y the custo ms author ities; (c) where they hav e evidence that the data provided or made availa ble is not accurate. 5. The customs author ities shall suspend the release in any of the f ollowing cases: (a) where they have reason to believe that the goods do not comp ly with cust oms legislation or other legislation applied by the custo ms author ities or that they do present a ser ious r isk t o human, animal or plant health and life, or to the envir onment, or to an y other public interest; (b) where other comp etent author ities hav e so requested in accordance with other legislation applied by the cust oms author ities. A systematic infr ingem ent, det er mined f or an economic operato r in accordance with Ar ticle 276(5), shall constitute a reason to believe, as refer red to in point (a) of the fir st subparagraph of this paragraph, in respect of all goods notified as ava ilable f or the release f or free circulation by that economic operat or within at least six months from the determi nation of the infr ingem ent. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 105/2816. Where the release has been suspended in accordance with paragraph 5, the customs author ities shall car r y out the consultations provided f or in the relevant other legislation applied b y the customs author ities, and: (a) if the other comp etent author ities hav e so requested in accordance with the relevant other legislation applied by the customs author ities, refuse the release; (b) if the other compet ent author ities hav e approve d the release, release the goods; (c) if the other com petent author ities have not replied within the time limit det er mined in the relevant other legislation applied by the customs author ities or , in the absence of suc h time limit, within five da ys, release the goods; or (d) if the other compet ent author ities request ed to do so because they notif ied the cust oms author ities that more time is needed to assess whether the goods comp ly with the relevant other legislation applied by the custo ms author ities, maintain the suspension f or no longer than 90 da ys. 7. Without prejudice to the relevant other legislation applied by the customs author ities, the customs author ities shall be deemed to hav e released the goods where the y hav e not selected them f or an y control within a reasonable per iod af t er : (a) the goods of imp or t ers f or distance sales hav e ar r ived in the customs te r r itory of the Uni on; (b) the goods of imp or t ers hav e ar r ived at their final destination; or (c) the expor te r has sent the pre-depar ture inf or mation. 8. Where the customs author ities suspend the release of the goods in accordance with paragraph 5, or refuse the release of the goods in accordance with paragraph 4 or paragraph 6, point (a), they shall record their decision and any other inf or mation required by Uni on law in the EU Customs Data Hub, where applicable. That inf or mation shall be made ava ilable to the other cust oms author ities. 9. Where the customs author ities have refused the release of the goods in accordance with paragraph 4 or paragraph 6, point (a): (a) if the other comp etent author ities hav e not object ed, the goods ma y be subsequently placed under another cust oms procedure with an indication that the goods had been previously refused f or another cust oms procedure; (b) if the other comp et ent author ities have objected to placing the goods under a custo ms procedure, the cust oms author ities shall record that inf or mation in the EU Custo ms Data Hub and act in accordance with Title V , Chap ter 4. 10. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) determining the reasonable per iods of time refer red to in paragraph 7 of this Ar ticle; EN OJ L, 19.9.2026 106/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(b) fur ther specifying the specif ic cases listed in paragraph 7 of this Ar ticle; or (c) establishing additional special cases in which custo ms author ities are deemed to hav e released the goods. Ar ticle 78 Release of the goods on behalf of the cus t oms author ities by T r ust and Check traders 1. By wa y of deroga tion from Ar ticle 77(1), the cust oms author ities ma y author ise T r ust and Check traders to release the goods on their behalf upon receipt of those goods at the place of business of the impor te r , ow ner or consignee or upon dispatch from the place of business of the expor te r , owner or consignor , provided that the necessar y data f or the relevant procedure and real-time inf or mation on the ar r ival or dispatch of the goods are provid ed or made ava ilable to the custo ms author ities. 2. T r ust and Chec k traders operating a customs warehouse f or distance sales in accordance with Ar ticle 145 shall only release the goods that are placed under the customs warehousing procedure and are ready to be offered f or sale in the customs t er r ito r y of the Uni on. 3. Without prejudice to Ar ticle 63, the custo ms author ities ma y author ise T r ust and Chec k traders to perf or m cer tain controls on goods under custo ms super vision. For controls to be car r ied out pursuant to other legislation applied by the customs author ities, the customs author ities shall consult other compet ent author ities bef ore granting suc h author isation and ma y agree a control plan with them. 4. Where a T r ust and Check trader author ised pursuant to paragraph 3 has reason to believe that the goods do not comply with the relevant other legislation applied b y the customs author ities, it shall immediate ly notify the cust oms author ities. Upon receiving suc h notif ication, the custo ms author ities shall decide on the release or on the control of those goods. 5. Where necessar y , the custo ms author ities ma y require a T r ust and Check trader to present the goods f or a control in a custo ms off ice or at the place where the goods were meant to be released. 6. Where the customs author ities hav e identified a new ser ious financial r isk or another specific situation in relation to the release of goods on their behalf, they ma y suspend the author isations granted pursuant to paragraphs 1 and 3 of this Ar ticle in accordance with Ar ticle 12(2). 7. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) establishing the procedure f or the release of goods on behalf of the custo ms author ities b y T r ust and Check traders; (b) la ying do wn the conditions, specifying the cont ent and establishing the procedure f or the controls car r ied out by T r ust and Check traders. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 107/281Ar ticle 79 Amendment of informatio n for placing goods under a cus t oms procedure 1. Bef ore the dat e of release of the goods, the im por ter , the expor te r or the holder of the transit procedure shall amend one or more data elements provided or made availa ble f or placing those goods under a cust oms procedure: (a) when it comes to their kno wledge that relevant inf or mation has ch anged in their records, or that such inf or mation is incor rect ; or (b) when a customs author ity requests them to do so due to the inaccuracy or incom plete ness of the data or issues with the quality of the data. 2. The impor te r , the expor te r or the holder of the transit procedure shall not amend the inf or mation where: (a) the cust oms author ities have inf or med it that they intend to examine the goods; (b) the customs author ities hav e inf or med it that they hav e established that the data provid ed or made ava ilable is incor rect ; or (c) the goods hav e already been released. 3. Within three y ears from the date of release of the goods, the impor te r , the expor ter or the holder of the transit procedure ma y request the amendment of one or more data elements provid ed or made ava ilable f or placing goods under a cust oms procedure. The custo ms author ities shall decide whether to accep t or refuse the amendment, taking into account the r isk of non-compliance with the obliga tions relating to the placing of goods under the customs procedure concer ned. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the cases where the data ma y be amended af te r the date of release in accordance with paragraph 3 of this Ar ticle. 5. The Commission shall adop t impl ementing acts la ying do wn the procedural r ules f or amending the inf or mation referred to in paragraphs 1 and 3 of this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 80 Invalidation of dat a f or placing goods under a cus t oms procedure 1. If it comes to the kno wledge of the im por ter , the expor t er or the holder of the transit procedure that goods to be placed under a cust oms procedure will not be brought into or taken out of the custo ms te r r itory of the Union, it shall as soon as possible invalidat e the data f or placing those goods under that customs procedure. If goods to be placed under a customs procedure are not brought into or tak en out of the customs te r r itory of the Uni on within 200 da ys from the dat e on which the data f or placing those goods under that customs procedure was provid ed or made ava ilable to the cust oms author ities, the customs author ities shall invali date that data. EN OJ L, 19.9.2026 108/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj2. The custo ms author ities shall, at the application of the im por ter , expor te r or holder of the transit procedure, invalida te the data f or placing goods under a custo ms procedure f or which the notif ication of availability of the goods was provid ed or made ava ilable where the customs author ities are satisfied that: (a) the goods are immediate ly t o be placed under another cust oms procedure; or (b) as a result of special circumstances, the placing of the goods under the pr imar y customs procedure is no longer justifi ed. How ever , where the customs author ities hav e inf or med the imp or t er , the expor ter or the holder of the transit procedure of their intent ion t o examine the goods, an application f or in validation of the data shall not be accep ted bef ore the examination has tak en place. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the cases where data f or placing goods under a customs procedure can be in validated af te r the date of release of the goods. 4. The Commission shall adop t implementing acts la ying do wn the procedural r ules f or invalidating the data f or placing goods under a cust oms procedure. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refe r red to in Ar ticle 283(4). C HAPTER 3 T r ansitional provisions on customs declar ations Ar ticle 81 Customs declaration 1. Customs declarations shall be made using electronic data-processing tec hniques. 2. In specific cases laid do wn in the customs legislation, a cust oms declaration ma y be lodged using means other than electronic data-processing tec hniques. 3. Excep t where other wise provided in the custo ms legislation, the customs declaration shall be lodg ed at one of the f ollo wing, depending on the circumstances: (a) the cust oms off ice responsible f or the place of fir st ar r ival of the goods in the customs te r r itory of the Union; or (b) the custo ms off ice responsible f or the place of unloading of the goods ar r iving in the customs te r r itory of the Uni on by sea or air; (c) the customs office of destination of the transit procedure if the goods hav e entered the cust oms ter r itory of the Uni on placed under a transit procedure; (d) the cust oms off ice responsible f or the place where the goods to be placed under a transit procedure are locate d; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 109/281(e) the customs office responsible f or the place of establishment of the author ised economic operat or f or cust oms sim plif ications that is author ised to apply centralised clearance; (f) the custo ms off ice responsible f or the place where the goods intended to be taken out of the custo ms ter r itory of the Uni on are locate d. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the specific cases where a custo ms declaration ma y be lodg ed using means other than electronic data-processing t echniques in accordance with paragraph 2 of this Ar ticle. 5. The Commission shall adop t imp lementing acts: (a) la ying down the procedure f or lodging the customs declaration in the cases refer red to in paragraph 2 of this Ar ticle; (b) la ying do wn the r ules f or determi ning the comp etent customs off ices other than the one refer red to in paragraph 3 of this Ar ticle, including customs offices of entr y and customs off ices of exit. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 82 Sta ndard customs declaration 1. Until 28 Febr uar y 2034, standard cust oms declarations shall contain all the data necessar y f or the application of the provisions gover ning the cust oms procedure f or which the goods are declared and the suppor ting documents refe r red to in Ar ticle 76. 2. The Commission shall adop t implementing acts la ying do wn the procedure f or lodging the standard cust oms declaration refe r red to in paragraph 1 of this Ar ticle. Those implementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 83 Simplif ied declaration 1. Until 28 Febr uar y 2034, the custo ms author ities ma y accept that a person has goods placed under a cust oms procedure on the basis of a simplified declaration which omits cer tain of the data or the suppor ting documents refer red to in Ar ticle 76. 2. Until 28 Febr uar y 2031, the customs author ities ma y author ise the regular use of a sim plif ied declaration. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or granting the author isation refe r red to in paragraph 2 of this Ar ticle. 4. The Commission shall adop t implementing acts la ying do wn the procedure f or lodging a sim plif ied declaration. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). EN OJ L, 19.9.2026 110/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 84 Supplementar y declaration 1. In the case of a sim plif ied declaration refer red to in Ar ticle 83 or of an entr y in the declarant’s records referred to in Ar ticle 92, the declarant shall lodg e a supplementar y declaration containing the data necessar y f or the customs procedure concer ned at the comp et ent custo ms off ice within a specific time limit. In the case of a simplified declaration refer red to in Ar ticle 83, the necessar y suppor ting documents shall be in the declarant’ s possession and at the disposal of the custo ms author ities within a specific time limit. The supplementar y declaration ma y be of a g eneral, per iodic or recapitulative nature. 2. The obligation to lodge a supplementar y declaration shall not apply in the f ollo wing cases: (a) where the goods are placed under a cust oms warehousing procedure; (b) in other specif ic cases laid down in the cust oms legislation. 3. The customs author ities ma y waive the requirement to lodge a supplementar y declaration where: (a) the sim plif ied declaration refer red to in Ar ticle 83 concer ns goods the value and quantity of which is below the threshold refe r red t o in Ar ticle 194(8); (b) the sim plif ied declaration refer red to in Ar ticle 83 already contains all the inf or mation needed f or the cust oms procedure concer ned; and (c) the sim plif ied declaration refe r red to in Ar ticle 83 is not made b y entr y in the declarant ’s records. 4. The simplified declaration refe r red to in Ar ticle 83 and the supplementar y declaration shall be deemed t o constitute a sing le, indivisible instr ument taking effe ct on the date on which the sim plif ied declaration is accep te d in accordance with Ar ticle 87. The entr y in the declarant ’s records refer red to in Ar ticle 92 and the supplementar y declaration shall be deemed to constitute a sing le, indivisible instr ument taking effect on the date on which the goods are entered in the declarant’ s records. 5. The place where the supplementar y declaration is to be lodg ed shall be deemed, f or the pur poses of Ar ticle 193, to be the place where the customs declaration has been lodg ed. 6. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining: (a) the specific time limit refer red to in paragraph 1, fir st subparagraph, of this Ar ticle within which the supplementar y declaration is to be lodg ed; (b) the specific time limit refer red to in paragraph 1, second subparagraph, of this Ar ticle within which suppor ting documents are to be in the possession of the declarant and at the disposal of the customs author ities; (c) the specif ic cases where the obligation to lodg e a supplementar y declaration does not apply in accordance with paragraph 2, point (b), of this Ar ticle. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 111/2817. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules f or lodging the supplementar y declaration. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 85 Lodging a customs declaration 1. Until 28 Febr uar y 2034, without prejudice to Ar ticle 84(1), a customs declaration ma y be lodg ed by any person that is able to provid e all of the inf or mation which is required f or the application of the provisions gover ning the cust oms procedure in respect of which the goods are declared. That person shall also be able to present the relevant goods to customs or be able t o have them presented to customs by another person. How ever , where accep tance of a customs declaration imp oses par ticular obligations on a specific person, that declaration shall be lodg ed by that person or by its representative. 2. Until 30 June 2028, the customs declaration f or release f or free circulation of goods sold in distance sales shall be lodg ed by one of the f ollo wing persons: (a) the person per mitte d t o make use of the IOSS sche me or its indirect representative; (b) the person per mitte d to make use of the special ar rang ement laid down in Title XII, Chap ter 7, of Directive 2006/112/EC or its indirect representative; (c) in cases other than those refer red to in points (a) and (b), the indirect representative of the im por ter; (d) in cases other than those refe r red to in points (a), (b) and (c), any other person that is able to provide all of the inf or mation which is required f or the application of the provisions governing the customs procedure f or which the goods are declared. 3. The declarant shall be established in the customs t er r ito r y of the Uni on. 4. By wa y of derogation from paragraph 3, the f ollo wing declarants shall not be required to be established in the customs t er r ito r y of the Uni on: (a) persons that lodg e a cust oms declaration f or transit or te mporar y admission; (b) persons that occasionally lodg e a custo ms declaration, including f or end-use or inward processing, provided that the customs author ities consider this to be justified; (c) persons that are established in a countr y the te r r itory of which is adjacent to the cust oms te r r itory of the Union and who present the goods to which the customs declaration refe rs at a Union border custo ms off ice adjacent to that countr y , provided that the countr y in which the persons are established grants reciprocal benefi ts to persons established in the customs te r r itory of the Union; (d) imp or te rs f or distance sales inv olved in the distance sale of goods which are to be im por ted in the customs te r r itory of the Uni on under the IOSS scheme, provided that they appoint an indirect representative. EN OJ L, 19.9.2026 112/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 86 Lodging a customs declaration pr ior t o the presenta tion of goods t o customs 1. A customs declaration ma y be lodg ed pr ior to the expecte d presentation of the relevant goods to custo ms. If the goods are not present ed within 30 da ys of the date of the lodging of the customs declaration, the customs declaration shall be deemed not to hav e been lodged. 2. The Commission shall adop t im plementing acts la ying do wn the procedural r ules f or lodging a cust oms declaration as referred to in paragraph 1 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 87 A ccepta nce of a cus t oms declaration 1. Customs declarations which comp ly with the conditions laid do wn in this Chap ter and with Ar ticle 76 shall be accep ted by the custo ms author ities immediate ly , provided that the goods to which they refer have been present ed to customs . 2. Excep t where other wise provided, the date of acceptance of the custo ms declaration by the custo ms author ities shall be the date to be used f or the application of the pro visions gove r ning the custo ms procedure f or which the goods are declared and f or all other imp or t or expor t f or malities. 3. The Commission shall adop t imp lementing acts la ying down the procedural r ules f or accep ting a customs declaration, including the application of those r ules in the cases referred to in Ar ticle 91. Those imp lementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 88 Amendment of a customs declaration 1. The declarant shall, upon application, be per mitte d to amend one or more of the data elements in the cust oms declaration af te r that declaration has been accep ted by the customs author ities. The amendment shall not render the customs declaration applicable to goods other than those which it or iginally co vered. 2. An amendment of the cust oms declaration af t er that declaration has been accep te d by the customs author ities shall not be per mitte d where it is applied f or: (a) af te r the custo ms author ities hav e inf or med the declarant that they intend to examine the goods; (b) af te r the custo ms author ities hav e established that the data in the custo ms declaration are incor rect ; or (c) af te r the custo ms author ities hav e released the goods. 3. At the application of the declarant, within three years of the dat e of acceptance of the customs declaration, the customs author ities ma y per mit an amendment of the custo ms declaration af ter the release of the goods in order to enable the declarant to comp ly with its obliga tions relating to the placing of the goods under the customs procedure concer ned. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 113/2814. The Commission shall adop t implementing acts la ying do wn the procedure f or amending the customs declaration af te r the release of the goods in accordance with paragraph 3 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 89 Invalidation of a customs declaration 1. The customs author ities shall, at the application of the declarant, invalida te a custo ms declaration already accep ted where they are satisfied that: (a) the goods are immediate ly t o be placed under a customs procedure; or (b) as a result of special circumstances, the placing of the goods under the customs procedure f or which they were declared is no longer justified. How ever , where the customs author ities hav e inf or med the declarant of their intention to examine the goods, an application f or in validation of the custo ms declaration shall not be accep te d bef ore the examination has taken place. 2. By wa y of derogat ion from paragraph 1, in specific cases laid down in the customs legislation, the customs author ities ma y invalidat e the customs declaration without pr ior application by the declarant. 3. The customs author ities shall not in validate the customs declaration af t er the goods have been released, excep t in specific cases laid do wn in the customs legislation. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determi ning the specif ic cases in which customs author ities ma y invali date the custo ms declaration without application by the declarant, as refe r red to in paragraph 2 of this Ar ticle, and af te r the release of the goods, as refer red t o in paragraph 3 of this Ar ticle. 5. The Commission shall adopt implementing acts la ying do wn the procedure f or invalida ting the customs declaration af te r the release of the goods refe r red to in paragraph 3 of this Ar ticle. Those imp lementing acts shall be adop te d in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 90 Simplif ication of the drawing- up of dat a f or goods falling under different tar iff subheadings 1. Where a consignment is made up of goods falling within diffe rent tar iff subheadings and dealing with each of those goods in accordance with its tar iff subheading would entail a burden of work and expense dispropor tionate to the imp or t or expor t duty charg eable, the cust oms author ities ma y , at the application of the declarant, provide f or a sim plif ied method of charging imp or t or expor t duty whereby imp or t or expor t duty is ch arged on the whole consignment on the basis of the tar iff subheading of the goods which are subject t o the highest rate of imp or t or expor t duty . EN OJ L, 19.9.2026 114/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj2. Customs author ities shall refuse the use of the sim plif ied method of ch arging imp or t or expor t duty referred to in paragraph 1: (a) where the Uni on handling f ee applies; or (b) in relation to goods subject to other legislation applied by the customs author ities, to prohibitions or restr ictions or to ex cise duty where the cor rect classif ication is necessar y to apply those measures. Ar ticle 91 Centralised clearance 1. Until 28 Febr uar y 2031, the customs author ities ma y , upon application, author ise a person to lodge, at a cust oms off ice responsible f or the place where that person is established, a customs declaration f or goods which are present ed to customs at another customs office. The customs author ities ma y waive the requirement f or the author isation refer red to in the fi rst subparagraph if the customs off ice where the customs declaration is lodg ed and the cust oms office where the goods are present ed to custo ms are under the responsibility of the same customs author ity . 2. Only an author ised economic operator f or customs simplifications, as referred to in Ar ticle 29(2), point (a), ma y apply f or the author isation refe r red to in paragraph 1 of this Ar ticle. 3. The customs offic e at which the customs declaration is lodged shall: (a) super vise the placing of the goods under the customs procedure concer ned; (b) car r y out the cust oms controls f or the ver ifi cation of the custo ms declaration; (c) where justified, request that the custo ms off ice at which the goods are presented car r y out cer tain cust oms controls f or the ver ificati on of the custo ms declaration; and (d) car r y out the customs f or malities f or the recovery of the amount of impor t or expor t duty cor responding to any customs debt. 4. The customs off ice at which the customs declaration is lodg ed and the customs office at which the goods are present ed shall ex chang e the inf or mation necessar y f or the ver ificati on of the custo ms declaration and f or the release of the goods. 5. The customs off ice at which the goods are present ed shall, without prejudice to its ow n controls per taining to goods brought into or tak en out of the custo ms terr itory of the Union, car r y out the custo ms controls referred to in paragraph 3, point (c), and communicate the results of those controls to the cust oms off ice at which the custo ms declaration is lodged. 6. The customs off ice at which the customs declaration is lodg ed shall release the goods, taking into account the results of: (a) its ow n controls f or the ver ifi cation of the customs declaration; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 115/281(b) the controls car r ied out by the custo ms off ice at which the goods are presented f or the ver ifi cation of the cust oms declaration and the controls per taining to goods brought into or take n out of the customs ter r ito r y of the Uni on. 7. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying down the conditions f or granting the author isation refe r red to in paragraph 1, first subparagraph, of this Ar ticle. 8. The Commission shall adop t imp lementing acts la ying down the procedure f or the centralised clearance, including the relevant customs f or malities and controls. Those imp lementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 92 Entr y in the declarant’s records 1. Until 28 Febr uar y 2031, the customs author ities ma y , upon application, author ise a person to lodge a cust oms declaration, including a sim plif ied declaration, in the f or m of an entr y in the declarant’ s records, provided that the data in that declaration are ava ilable to the custo ms author ities in the declarant’s electronic syste m at the time when the custo ms declaration in the f or m of an entr y in the declarant’ s records is lodg ed. 2. The customs declaration shall be deemed to hav e been accept ed at the moment at which the goods are ent ered in the declarant’ s records. 3. The customs author ities ma y , upon application, waive the obligati on f or the goods to be presented. In that case, the goods shall be deemed t o have been released at the moment of entr y in the declarant ’s records. That waiver ma y be granted where all of the f ollo wing conditions are fulfilled: (a) the declarant is an author ised economic operat or f or cust oms sim plif ications as refe r red to in Ar ticle 29(2), point (a); (b) the nature and f low of the goods concer ned war rant a waiver and are known by the custo ms author ity ; (c) the super vising customs office has access t o all the inf or mation that it considers necessar y t o enable it t o exer cise, should the need ar ise, its r ight to examine the goods; (d) at the time of the entr y into the records, the goods are no longe r subject to the other legislation applied by the custo ms author ities, ex cept where other wise provided in the author isation refe r red t o in paragraph 1 of this Ar ticle. How ever , the super vising customs off ice ma y , in specif ic situations, request that the goods be present ed even in the event of suc h waiver . 4. The conditions under which the release of the goods is allo wed shall be set out in the author isation refer red to in paragraph 1. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or granting the author isation refe r red to in paragraph 1 of this Ar ticle. EN OJ L, 19.9.2026 116/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj6. The Commission shall adopt im plementing acts la ying do wn the procedural r ules on the entr y in the declarant’s records, including the relevant custo ms f or malities and controls, refe r red to in paragraph 1 of this Ar ticle, and the waiver from the obligation of presenting the goods referred to in paragraph 3 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 93 Cessation of validity The author isations f or simplified declarations, centralised clearance and entr y into the declarant ’s records refer red to in Ar ticles 83, 91 and 92, respectively , shall expire on 1 March 2034. C HAPTER 4 Disposal of goods Ar ticle 94 Measures t o be ta k en by the customs author ities 1. The customs author ities, without prejudice to other legislation applied by the custo ms author ities, shall take any necessar y measures t o dispose of goods, including confiscation or f orfeiture to the Stat e in accordance with national law , sale, donation f or humanitar ian pur poses or destr uction, in the f ollowi ng cases: (a) where one of the obliga tions laid do wn in the customs legislation concer ning the introduction of non-Union goods into the customs te r r itory of the Union has not been fulf illed, or the goods have been withheld from custo ms super vision; (b) where the goods cannot be released f or any of the f ollowi ng reasons: (i) it has not been possible, f or reasons attr ibutable to the imp or t er , the expor t er , the holder of the transit procedure or the holder of the goods, to under take or continue examination of the goods within the per iod prescr ibed by the cust oms author ities; (ii) the documents or the inf or mation which must be provided or made ava ilable bef ore the goods can be placed under , or released f or , the customs procedure request ed hav e not been provided or made available; (iii) pa yments or a guarante e which should hav e been made or provid ed in respect of impor t or expor t duty hav e not been made or pro vided within the prescr ibed per iod; (iv) the goods do not fulf il the conditions f or release laid do wn in Ar ticles 77 and 78; (c) where the goods have not been remove d within a reasonable per iod af ter their release; (d) where, af te r their release, the goods are f ound not to hav e fulfilled the conditions f or that release; or (e) where goods are abandoned to the Stat e in accordance with Ar ticle 96. 2. Non-Union goods which hav e been abandoned to the State or non-Union goods which have been seized, confiscated or f orfeit ed t o the State in accordance with national law shall be deemed to have been placed under the cust oms warehousing procedure. Such goods shall be ent ered in the records of the operat or of storag e f acilities f or the cust oms warehousing or , where they are held b y the customs author ities, in the records of the customs author ities. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 117/281Where cust oms author ities hav e already received data or a customs declaration on the goods to be destro y ed, abandoned to the Stat e, seized, confiscated or f orfeit ed to the Stat e in accordance with national law , the records shall include a refe rence t o that data or that cust oms declaration. The customs declaration or data concer ned shall be in validated. 3. The costs of the measures refe r red t o in paragraph 1 shall be bor ne: (a) in the case refer red to in paragraph 1, point (a), by the car r ier , imp or te r , holder of the transit procedure, holder of the goods or person that withheld the goods from customs super vision; (b) in the cases refer red to in paragraph 1, points (b), (c) and (d), b y the imp or t er , expor ter , holder of the transit procedure or holder of the goods; (c) in the case refe r red to in paragraph 1, point (e), by the person that abandons the goods to the State. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the cases where goods can be conf iscate d. 5. The Commission shall adop t imp lementing acts la ying down the procedure f or selling and donating the goods b y the customs author ities as refe r red to in paragraph 1 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 95 Des tr uction of goods 1. Where the customs author ities hav e reasonable grounds f or so doing, they ma y require goods f or which a notif ication of a vailability was provided or made available to be destro yed and shall inf or m the imp or ter , the expor ter or the holder of the transit procedure and the holder of the goods thereof. The costs of the destr uction shall be bor ne b y the impor te r , the expor te r , the holder of the transit procedure or the holder of the goods. 2. Where the cust oms author ities consider it necessar y and propor tionate to do so, they ma y , in accordance with national law , seize, destro y or other wise render inoperable goods f or which no notif ication of availability was pro vided or made available and that present a r isk to the health and saf ety of end-users. The cost of suc h measure shall be bor ne by the imp or te r , expor te r or holder of the goods. 3. The Commission shall adopt implementing acts la ying do wn the procedure f or the destr uction of goods. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 96 Abandonment 1. The imp or t er , the expor te r , the holder of the transit procedure or the holder of the goods ma y , with pr ior per mission of the customs author ities, abandon to the Stat e non-Union goods and goods placed under the end-use procedure. 2. The Commission shall adopt imp lementing acts la ying do wn the procedure on abandonment of goods to the Stat e. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). EN OJ L, 19.9.2026 118/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojTITLE VI GOODS BR OUGHT INTO THE CUSTOMS TERRITOR Y OF THE UNION C HAPTER 1 Entr y of goods Ar ticle 97 A dvance cargo inf or mation 1. Goods shall not ent er the custo ms te r r itory of the Uni on unless car r iers br inging goods into the customs terr itory of the Union provid e or make ava ilable advance cargo inf or mation on those goods to the expecte d customs off ice of fir st entr y within specif ic time limits. 2. Where no advance cargo inf or mation has been provided or made ava ilable in accordance with paragraph 1, the advance cargo inf or mation shall be provid ed or made a vailable to the actual custo ms office of fir st entr y at the lat est upon the ar r ival of the means of transpor t used f or car r ying the goods. 3. The advance cargo inf or mation shall include at least the identity of the impor te r responsible f or the goods, the unique refere nce f or the consignment, the identity of the consignor , the identity of the consignee, a descr iption of the goods, the tar iff classif ication, the value, the final destination of the goods if ava ilable, the data on the route and the nature and the identifica tion of the means of transpor t used f or br inging the goods and the transpor tation cost. 4. The im por ter ma y provide or mak e ava ilable to the relevant customs off ice a par t of the advance cargo inf or mation required within the specif ic time limits. 5. Where the imp or t er has already provid ed or made a vailable a par t of the required advance cargo inf or mation, the car r ier shall link the advance cargo inf or mation that it provid es or mak es available to the inf or mation already provided or made ava ilable by the im por ter . 6. The impor te r shall be notified where a car r ier links the advance cargo inf or mation that it has provided or made ava ilable to the par t of the advance cargo inf or mation provid ed or made a vailable by the im por ter . 7. In specif ic cases laid down in the customs legislation, where the car r ier or the imp or t er does not hav e all the advance cargo inf or mation refer red to in paragraphs 1 and 3, other persons holding that inf or mation ma y be required to provide it or t o make it available. 8. The advance cargo inf or mation shall contain the data necessar y f or the customs author ities to car r y out a r isk analysis. 9. A person that provid es or mak es ava ilable advance cargo inf or mation ma y restr ict the visibility of its identification and commercially sensitive data to one or more persons that also provide or make a vailable data, without prejudice to the use of all data f or custo ms super vision. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 119/28110. The obligation t o provide or make available advance cargo inf or mation shall not apply: (a) to means of transpor t and the goods car r ied thereon that are only passing through the ter r itori al waters or the airspace of the customs t er r itory of the Union without a st op within that te r r itory ; (b) to non-U nion goods that are brought into the custo ms te r r itory of the Uni on af ter hav ing tem porar ily lef t that terr itory by sea or air and having been car r ied by direct route without a stop outside the customs te r r itory of the Uni on; (c) to Uni on goods the customs status of which needs to be prove n pursuant t o Ar ticle 71(2) which are brought into the customs ter r ito r y of the Uni on af ter hav ing te mporar ily lef t that te r r itory by sea or air and hav ing been car r ied, by a direct rout e, without a stop, outside the customs t er r itory of the Union; (d) to Uni on goods which move without alteration of their customs status in accordance with Ar ticle 73(2) and which are brought into the customs te r r itory of the Union af ter hav ing te mporar ily lef t that ter r itory by sea or air and hav ing been car r ied, by a direct route without a stop, outside the customs te r r itory of the Union; and (e) in other cases, where suc h non-application is fully justified by the type of goods or traffic, or is required b y inte r national agreements. 11. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) la ying do wn r ules f or det er mining the expect ed customs off ice of first entr y referred to in paragraph 1 of this Ar ticle; (b) specifying the advance cargo inf or mation t o be provided or made availa ble in accordance with paragraph 1 of this Ar ticle and the data refe r red to in paragraph 8 of this Ar ticle, which is to include specific inf or mation enabling custo ms author ities to car r y out a r isk analysis in ter ms of the saf ety and secur ity of the goods; (c) determining the specific time limits refer red to in paragraphs 1 and 4 of this Ar ticle; (d) determining the specific cases and the other persons that can be required to provide or to make availa ble the advance cargo inf or mation, as refe r red to in paragraph 7 of this Ar ticle; (e) specifying the cases in which the type of goods or traffi c fully justify the non-application of the oblig ation to provid e or make availa ble advance cargo inf or mation, as refer red to in paragraph 10, point (e), of this Ar ticle; (f) la ying do wn the conditions under which the person that provid es or mak es ava ilable advanced cargo inf or mation can restr ict the visibility of the identification data or the commercially sensitive data, as referred to in paragraph 9 of this Ar ticle. EN OJ L, 19.9.2026 120/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj12. The Commission shall adopt im plementing acts la ying do wn the procedure f or providing, making ava ilable and receiving the advance cargo inf or mation as refe r red to in paragraphs 1 to 8 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). 13. In accordance with the dates set out in the work programme refe r red to in Ar ticle 38(6), point (b), and until 28 Febr uar y 2034 at the lat est, the f or malities referred to in paragraphs 1 to 12 of this Ar ticle and in Ar ticles 98 to 103 of this Regulation ma y continue to be fulfilled in accordance with the r ules and data requirements provid ed f or in Regulation (EU) No 952/2013 applicable to the electronic systems that the Member States and the Commission have developed pursuant to Ar ticle 16(1) of Regulation (EU) No 952/2013. Ar ticle 98 Risk analysis of advance cargo inf or mation 1. Without prejudice to the activities of the EU Customs Au thor ity set out in Title XII, the customs off ice of fi rst entr y shall, within specif ic time limits, ensure that a r isk analysis is car r ied out. That r isk analysis shall be pr imar ily f or saf ety and secur ity pur poses and shall be car r ied out, where appropr iat e, in collaboration with other custo ms off ices and, where possible, on the basis of the advance cargo inf or mation and other inf or mation provid ed or made ava ilable through the EU Customs Data Hub. The cust oms office of first entr y shall take the necessar y measures based on the results of that r isk analysis. 2. The customs off ice of fir st entr y , where applicable in cooperation with the custo ms author ities of the other Member Stat es in volved in the r isk analysis process, ma y take appropr iate mitiga tion measures, including: (a) instr ucting the person that provided or made ava ilable the advance cargo inf or mation that the goods are not to be loaded or transpor te d and, if the car r ier is a person other than the person who submitted the data, similarly instr ucting the car r ier that the goods are not to be loaded or transpor te d; (b) requesting additional inf or mation or action; (c) identifying situations where action by another author ity might be appropr iate; (d) recommending the most appropr iate place to car r y out a customs control and the most appropr iate measures f or that control. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the specif ic time limits b y which the r isk analysis referred to in paragraph 1 of this Ar ticle is to be car r ied out. 4. The Commission shall adopt im plementing acts la ying do wn the procedural r ules applicable to the mitiga tion measures refe r red to in paragraph 2 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). 5. Until 28 Febr uar y 2034, the r isk analysis refer red to in paragraph 1 shall be car r ied out based on the entr y summar y declaration. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 121/281Ar ticle 99 Amendment of advance cargo infor mation 1. The imp or ter , the car r ier or the other persons refe r red to in Ar ticle 97 shall amend one or more data elements in the advance cargo inf or mation where: (a) it comes to the knowledg e of the impor te r , the car r ier or the other person concer ned that the relevant inf or mation has ch anged in its records or that the inf or mation is incor rect ; or (b) a customs author ity requests the im por ter , the car r ier or the other person concer ned to do so due to the inaccuracy or incom pleteness of the data or issues with the quality of the data, in par ticular when identifie d as a result of the r isk analysis perf or med. 2. The imp or ter , the car r ier or the other persons refe r red t o in Ar ticle 97 shall not amend the advance cargo inf or mation where: (a) the customs author ities have instr ucted the person that provided or made ava ilable the advance cargo inf or mation and the car r ier , if diffe rent from that person, that the goods shall not be loaded or transpor te d as refe r red to in Ar ticle 98(2), point (a); (b) the cust oms author ities hav e inf or med the car r ier or other persons that the customs author ities intend to examine the goods; (c) the cust oms author ities have established that the advance cargo inf or mation is incor rect ; (d) the data in the advance cargo inf or mation hav e been included in the list of data which cannot be amended. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the data in the advance cargo inf or mation which cannot be amended, as refe r red to in paragraph 2, point (d), of this Ar ticle. 4. The Commission shall adop t implementing acts la ying down the procedure f or amending the advance cargo inf or mation in accordance with paragraph 1 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 100 Invalidation of advance cargo infor mation 1. If it comes to the kno wledge of the car r ier or other persons provid ing or making ava ilable the advance cargo inf or mation that goods cover ed by that advanced cargo inf or mation will not be brought into the customs te r r itory of the Uni on, it shall as soon as possible submit a request t o the customs author ity t o invalidat e the advance cargo inf or mation. If goods co vered by the advanced cargo inf or mation are not brought into the cust oms ter r itory of the Uni on within 200 da ys from the date on which the advanced cargo inf or mation was provided or made availa ble, the custo ms author ities shall invalida te that advance cargo inf or mation. EN OJ L, 19.9.2026 122/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj2. Persons providing or making ava ilable the advance cargo inf or mation and the impor te r providing or making ava ilable inf or mation in the EU Customs Data Hub shall inf or m each other of the invalidation of the inf or mation they hav e provid ed or made available. 3. The Commission shall adop t imp lementing acts la ying down the procedure f or invalidati ng the advance cargo inf or mation in accordance with paragraph 1 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 101 Notif ication of ar r ival in relation to the entr y of means of transpor t and of goods 1. The car r ier shall notify the actual customs office of fir st entr y of the ar r ival of the means of transpor t br inging goods into the custo ms terr itory of the Uni on upon its ar r ival. 2. The car r ier shall notify the customs off ice responsible f or the por t or air por t where the goods are unloaded or transhipped of the ar r ival of goods brought into the customs terr itory of the Union by sea or air when the means of transpor t by which those goods are brought into the custo ms ter r itory of the Uni on ar r ives at that por t or air por t. 3. The car r ier shall notify the customs off ice of fir st entr y of the ar r ival of goods brought into the customs ter r itory of the Uni on b y road, rail or inland water wa ys when the means of transpor t by which those goods are brought into the customs t er r ito r y of the Uni on ar r ives at that customs office. 4. The car r ier shall link the notification of ar r ival of the goods to the advance cargo inf or mation provid ed or made ava ilable on those goods. 5. Notwithstanding the obliga tions of the car r ier refer red to in paragraphs 1, 2 and 3, an y of the f ollowing persons ma y notify the ar r ival of the goods, at the point in time refe r red t o in those paragraphs: (a) the person in whose name or on whose behalf the person that brought the goods into that t er r ito r y acts; (b) the person that assumed responsibility f or car r iage of the goods af ter the y were brought into the customs terr itory of the Uni on; (c) any person that immediately places the goods under a customs procedure; or (d) the holder of an author isation f or the operation of a te m porar y st orage facility or any person that car r ies out an activity in a free zone. 6. In specif ic cases laid do wn in the customs legislation, where not all the data in the advance cargo inf or mation refe r red to in Ar ticle 97(8) on the goods can be obtained from the car r ier , a subsequent car r ier , or other persons, hav ing those data and the appropr iate r ights to provide them, ma y be required to notify the actual customs off ice of fir st entr y of the ar r ival of the goods. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 123/2817. Subject to the approval of the customs author ity , the notification of ar r ival of the means of transpor t and of the goods ma y be pro vided or made ava ilable to the custo ms author ities by means other than the EU Custo ms Data Hub, such as commercial, por t or transpor t inf or mation systems, provided that suc h systems contain the necessar y data f or such notif ication and those data are available at the point in time refe r red to in paragraph 1, 2 or 3, as appropr iate. In suc h cases, the data provid ed or made ava ilable by those other means shall be transferre d to the EU Customs Data Hub. 8. By wa y of deroga tion from paragraph 2, the obliga tion to notify the ar r ival of the goods shall not apply in the f ollo wing cases: (a) where, upon their ar r ival in the customs te r r itory of the Uni on, goods are unloaded and reloaded onto the same means of transpor t dur ing its v o yage solely in order to enable the unloading or loading of other goods at the same Uni on por t or air por t ; (b) where Uni on goods which move without alt eration of their cust oms status in accordance with Ar ticle 73(2) are brought into the customs te r r itory of the Uni on af ter hav ing te m porar ily lef t that te r r itory b y sea or air , hav ing been car r ied by direct route without a st op outside the customs te r r itory of the Union. 9. The car r ier shall not unload, in the customs t er r ito r y of the Union, goods f or which the advance cargo inf or mation referred to in Ar ticle 97(8) has not been pro vided or made availa ble to the custo ms author ities, unless the cust oms author ities have requested the car r ier to present those goods in accordance with Ar ticle 103. 10. By wa y of deroga tion from paragraph 9, in the event of an imminent dang er necessitating the immediate unloading of all or par t of the goods, the customs author ities ma y allo w the car r ier to unload the goods. 11. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation b y determining the specific cases refer red to in paragraph 6 of this Ar ticle and the other persons refer red t o in that paragraph that ma y be required to notify the actual customs off ice of fir st entr y of the ar r ival of the goods. 12. The Commission shall adopt imp lementing acts la ying do wn the procedure on the notification of ar r ival refer red to in this Ar ticle. Those imp lementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). 13. In accordance with the dates set out in the work programme refe r red to in Ar ticle 38(6), point (b), and until 28 Febr uar y 2034 at the lat est, a notif ication of ar r ival refer red to in this Ar ticle ma y continue to be submitted , and a physica l presentation of goods to custo ms refe r red t o in Ar ticle 103(1) of this Regulation ma y continue to be car r ied out, in accordance with the r ules and data requirements provided f or in Regulation (EU) No 952/2013 applicable to the electronic systems that the Member States in cooperation with the Commission hav e developed pursuant to Ar ticle 16(1) of Regulation (EU) No 952/2013. EN OJ L, 19.9.2026 124/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 102 Conv eyan ce t o the appropr iate place 1. The car r ier br inging goods into the custo ms ter r itory of the Uni on shall conve y them without dela y , b y the route specified by the customs author ities and in accordance with their instr uctions, if any , to the customs off ice designate d by the cust oms author ities or to any other place designated or approved by those author ities, or into a free zone. 2. Goods brought into a free zone shall be brought into that free zone directly , either by sea or air or , if by land, without passing through another par t of the custo ms te r r itory of the Uni on, where the free zone adjoins the land frontier between a Member State and a third countr y . 3. Where, due to unf oreseeable circumstances or for ce majeure, the car r iers cannot comp ly with the obligati on set out in paragraph 1, they shall, without dela y , inf or m the customs author ities of the situation and of the precise location of the goods. 4. The custo ms author ities shall det er mine the measures to be take n in order to per mit customs super vision of the goods refe r red t o in paragraph 1, or of the vessel or aircraf t and any goods thereon in the circumstances specified in paragraph 3, and to ensure, where appropr iat e, that the goods are subsequently conve y ed to a custo ms office designated by the cust oms author ities or to any other place designated or approved by those author ities, or into a free zone. 5. The customs author ities ma y subject goods that are still outside the customs t er r itory of the Union to cust oms controls, as a result of an agreement concluded with the relevant third countr y . The customs author ities shall treat those goods in the same wa y as the y treat goods brought into the customs te r r itory of the Union. 6. By wa y of deroga tion from paragraphs 1 and 3, special r ules ma y apply to goods transpor ted within frontier zones or in pipelines and wires, to traff ic of neg ligible economic imp or tance or t o goods car r ied by trave llers, provid ed that the customs super vision and cust oms control possibilities are not jeopardised as a result. 7. Paragraph 1 shall not apply to means of transpor t, or to the goods car r ied thereon, that only pass through the te r r itoria l wate rs or the airspace of the customs ter r ito r y of the Uni on without a stop within that te r r itory . Ar ticle 103 Ph ysical presentation of goods t o customs 1. Where the customs author ities or the other legislation applied b y the customs author ities so requires, the car r ier or the holder of the goods shall physica lly present the goods brought into the customs terr itory of the Uni on to customs upon their ar r ival at the customs off ice designated by the cust oms author ities or to any other place designated or approve d by those author ities, or into the free zone. 2. The customs author ities shall notify the car r ier or the holder of the goods of the obligation to physica lly present those goods t o customs. 3. Goods phys ically present ed to customs shall not be removed from the place where the y were present ed without the per mission of the custo ms author ities. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 125/2814. The obligation to physica lly present goods to customs shall be waived f or Union goods which move without alt eration of their customs status in accordance with Ar ticle 73(2) and which are brought into the customs te r r itory of the Uni on af te r having te mporar ily lef t that te r r itory b y sea or air and hav ing been car r ied b y direct rout e without a stop outside the customs te r r itory of the Uni on. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or designating and approving the places other than the designate d customs off ice, as referred to in paragraph 1 of this Ar ticle. 6. The Commission shall adopt im plementing acts la ying do wn the procedure f or the physical presentation of goods to customs in accordance with this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 104 T emporar y storage of goods 1. Non-Union goods shall be in te mporar y st orage from the moment the person refer red to in Ar ticle 101 notifies their ar r ival in the customs terr itory of the Uni on in accordance with that Ar ticle until they are placed under a cust oms procedure or taken out of the customs te r r itory of the Uni on, or until the cust oms author ities regular ise the situation of the goods in accordance with paragraph 7 of this Ar ticle. 2. Non-Union goods moving under a transit procedure shall be in t emporary storag e af ter the transit procedure has ended until they are placed under another cust oms procedure or take n out of the customs terr itory of the Union, or until the cust oms author ities regular ise the situation of the goods in accordance with paragraph 7. 3. Non-Union goods in te mporar y st orage shall be st ored in te mporar y st orage facilities author ised in accordance with Ar ticle 108 or , where justified, in other places designate d or approve d by the custo ms author ities, including places indicated by T r ust and Check traders. 4. The holder of an author isation f or the operation of a te mporar y storag e f acility refer red to in Ar ticle 108, or the person st or ing the goods in cases where the goods are st ored in other places designate d or approved by the cust oms author ities, shall be responsible f or fulf illing the obliga tions ar ising from the st orage of goods in te mporar y st orage , including ensur ing that the goods: (a) are not removed from cust oms super vision; and (b) are subject only to f or ms of handling that ensure their preser vation without alt er ing them or modifying their appearance or te ch nical charact er istics. 5. Unless other wise provided in Uni on or national law , non-Union goods in te mporar y st orage shall be placed under a custo ms procedure or take n out of the customs te r r itory of the Uni on within 90 da ys from the star t of the te mporar y st orage. In ex ceptional cases laid down in the cust oms legislation, customs author ities ma y exte nd that time limit. 6. Non-Union goods in te mporar y st orage in places designated or approve d by the customs author ities, including places indicated b y T r ust and Check traders, shall be placed under a custo ms procedure or re-expor ted within a specific time limit. EN OJ L, 19.9.2026 126/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj7. Where, f or a duly justified reason, goods cannot be maintained in tem porar y storag e, the customs author ities shall without dela y take all measures necessar y to dispose of the goods in accordance with Chap ter 4 of Title V . 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or designating or approvi ng the places refer red to in paragraph 3 of this Ar ticle, the time limit refe r red to in paragraph 6 of this Ar ticle and the ex ceptional cases where the time limit refer red to in paragraph 5 of this Ar ticle ma y be extended. 9. In accordance with the dates set out in the work programme refe r red to in Ar ticle 38(6), point (b), and until 28 Febr uar y 2034 at the lat est, a te mporar y storag e declaration shall be submitted in accordance with the r ules and data requirements provid ed f or in Regulation (EU) No 952/2013. Ar ticle 105 T emporar y s t orage inf or mation 1. Non-Union goods f or which a notif ication of ar r ival of the goods was provided or made available to the cust oms author ity shall be covered b y tem porar y storag e inf or mation containing all the data necessar y f or the application of the provisions gove r ning te m porar y st orage. 2. The person refer red to in Ar ticle 101, the holder of an author isation f or the operation of a te mporar y st orage f acility or another person that is the holder of the goods shall provide or make a vailable the te mporar y storag e inf or mation, at the lat est at the time when the goods are brought to the tem porar y st orage f acility or other places designate d or approve d by the cust oms author ities. 3. Unless other wise pro vided, the custo ms author ities shall not require the te mporar y storag e inf or mation to be provid ed or made ava ilable where: (a) at the lat est at the time of the notification of ar r ival of the goods in the customs ter r ito r y of the Union, the custo ms status of those goods as Uni on goods is determined in accordance with Ar ticle 71; or (b) the data necessar y f or the cust oms procedure or re-expor t has already been provid ed or made availa ble t o the custo ms author ities. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) fur ther specifying the cases refe r red to in paragraph 3 of this Ar ticle in which the custo ms author ities are not to require the provis ion or making a vailable of tem porar y storag e inf or mation; (b) determining the data to be provided or made available to the customs author ities f or the application of the pro visions governing te mporar y storag e. 5. The Commission shall adop t im plementing acts la ying down the procedural r ules f or lodging the te m porar y storag e inf or mation refer red to in paragraph 1 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 127/281Ar ticle 106 Amendment of temporar y s t orage inf or mation 1. The persons refer red to in Ar ticle 105(2) shall amend one or more data elements in the te m porar y storag e inf or mation: (a) where it comes to their knowledg e that relevant inf or mation has ch anged in their records; or (b) where a customs author ity requests them to do so due to the inaccuracy or incom plete ness of the data or issues with the quality of the data. 2. The persons refe r red to in Ar ticle 105(2) shall not amend the te mporar y st orage inf or mation where: (a) the cust oms author ities have inf or med suc h persons that the y intend t o examine the goods; (b) the cust oms author ities have inf or med suc h persons that they hav e established that the data provided or made ava ilable are incor rect ; or (c) the goods hav e been brought out of the te mporar y st orage f acility , unless other wise provided. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the specific cases f or amending the inf or mation, refe r red to in paragraphs 1 and 2 of this Ar ticle. 4. The Commission shall adopt im plementing acts la ying down the procedural r ules f or amending, in accordance with paragraph 1 of this Ar ticle, the inf or mation referred to therein. Those im plementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 107 Invalidation of temporar y s t orage infor mation 1. If it comes to the knowledg e of a person refe r red to in Ar ticle 105(2) that goods will not be brought into the custo ms te r r itory of the Uni on, it shall as soon as possible invali date that te mporar y storag e inf or mation. If goods in respect of which te mporar y storag e inf or mation has been pro vided or made available are not brought into the customs t er r ito r y of the Union within 30 da ys from the date when that inf or mation was provid ed or made a vailable, the customs author ities shall invalidat e that data. T emporary st orage inf or mation shall also be in validated in other cases laid down in the cust oms legislation. 2. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by fur ther specifying the cases refe r red to in paragraph 1, third subparagraph, of this Ar ticle in which a tem porar y storag e inf or mation is to be invalida ted. 3. The Commission shall adopt imp lementing acts la ying do wn the procedural r ules f or invalidating the te mporar y st orage inf or mation refe r red to in paragraph 1 of this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). EN OJ L, 19.9.2026 128/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 108 Author isation f or the operation of temporar y s t orage facilities 1. An author isation from the custo ms author ities shall be required f or the operation of a te mporar y storag e f acility . Such author isation shall not be required where the te m porar y st orage f acility is operat ed by the custo ms author ity itself. The conditions under which the operation of a tem porar y storag e f acility is per mitte d shall be set out in that author isation. 2. The author isation refe r red to in paragraph 1 of this Ar ticle shall be granted only to persons that: (a) are established in the cust oms te r r itory of the Uni on; (b) provid e the necessar y assurance of the proper conduct of the operations; and (c) provid e a guarantee in accordance with Ar ticle 194. Where a comp rehensive guarantee is provid ed, compliance with the obligati ons attac hed to that guarante e shall be monitor ed by appropr iate audit. An author ised economic operat or f or customs sim plif ications or a T r ust and Check trader shall be deemed to have complied with the condition refer red to in the first subparagraph, point (b), of this paragraph if the activity per taining to the operating of the tem porar y storag e facilities concer ned is take n into account in the author isation refer red to in Ar ticle 30 or 31, respectively . 3. The author isation referred to in paragraph 1 shall be granted only where the customs author ities are able to ex ercise customs super vision without having to introduce administrative ar rang ements which are dispropor tionate to the economic needs inv olved. 4. The holder of the author isation refe r red to in paragraph 1 shall k eep appropr iate records in a f or m approve d b y the customs author ities and provid e or mak e ava ilable those records in the EU Custo ms Data Hub. Those records shall contain the inf or mation and the data to enable the customs author ities t o super vise the operation of the te mporar y st orage f acilities, in par ticular with regard to the identification of the goods st ored, their custo ms status and their moveme nts. 5. An author ised economic operato r f or customs sim plif ications or a T r ust and Check trader shall be deemed to comp ly with the obligati on laid do wn in paragraph 4 if as its records are appropr iate f or the pur pose of the operation of tem porar y st orage f acilities. 6. The customs author ities ma y author ise the holder of the author isation refer red to in paragraph 1 to move goods in te mporar y st orage between diffe rent tem porar y storag e f acilities, provided that suc h movements do not increase the r isk of fraud, f or the f ollowi ng types of moveme nts: (a) moveme nt that tak es place under the responsibility of one custo ms author ity ; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 129/281(b) moveme nt that is covered by only one author isation that is issued to an author ised economic operat or f or cust oms sim plif ications or t o a T r ust and Check trader ; or (c) other cases of move ment laid do wn in the customs legislation. 7. The custo ms author ities ma y , where an economic need exists and customs super vision will not be adversely affe cted , author ise the storag e of Uni on goods in a te mporar y st orage f acility . Those goods shall not be regarded as goods in te mporar y st orage. 8. The Commission shall be emp owered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by determi ning: (a) the conditions f or granting the author isation f or the operation of te mporar y st orage f acilities; (b) the type of inf or mation and data that are to be contained in the records to be provid ed or made available in the EU Customs Data Hub, as refe r red to in paragraph 4 of this Ar ticle; (c) the other cases of movement of goods in te mporar y storag e refer red to in paragraph 6, point (c), of this Ar ticle and the related conditions. 9. The Commission shall adopt imp lementing acts la ying do wn the procedural r ules f or the move ment of goods between tem porar y st orage f acilities in accordance with paragraph 6 of this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). C HAPTER 2 Release f or fr ee cir culation Ar ticle 109 Scope and ef f ect 1. Non-Union goods intended to be placed on the Union market or intended f or pr ivate use or consump tion within the customs t er r ito r y of the Uni on shall be placed under the release f or free circulation procedure. 2. Release f or free circulation shall confe r on non-Union goods the custo ms status of Uni on goods. 3. The conditions f or placing goods under the release f or free circulation procedure shall be the f ollowing: (a) the required data has been provided or made available to customs author ities, which must include at least the identity of the im por ter responsible f or the goods, the seller , the buy er , the manufa cturer , the product supplier where different from the manufa cturer , and of the responsible economic operato r in the Uni on pursuant to Ar ticle 4 of Regulation (EU) 2019/1020 and Ar ticle 16 of Regulation (EU) 2023/988, the value, the or igin, the tar iff classif ication and a descr iption of the goods, the unique refere nce of the consignment and its location, and the list of relevant other legislation applied by the cust oms author ities; (b) in the case of goods im por ted by an impor te r f or distance sales that has chosen to use the IOSS sc heme, the required data shall, in addition t o those refe r red to in point (a), include the inf or mation set out in the records of the transactions covered b y the IOSS scheme, kep t by the taxable person, in accordance with Ar ticle 369x(1) of Directive 2006/112/EC; EN OJ L, 19.9.2026 130/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) any imp or t duty or other ch arg es due, including anti-dumping duties, counte r vailing duties or saf eguard measures, have been paid or are guarante ed, unless the goods are the subject of a dra wing request on a tar iff quota; (d) the goods hav e ar r ived at the place of release in the customs te r r itory of the Union; and (e) the goods comply with the relevant other legislation applied by the customs author ities. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by fur ther determi ning the data to be provid ed or made available to the custo ms author ities f or placing goods under the release f or free circulation procedure as referred to in paragraph 3, point (a), of this Ar ticle or provid ing f or derogat ions from that point justifi ed f or the type of traffic concer ned. Ar ticle 110 Application of commercial policy measures to inward and outward processing 1. Where processed products obtained under in ward processing are released f or free circulation and the calculation of the amount of im por t duty is made in accordance with Ar ticle 192(3), the commercial policy measures t o be applied shall be those applicable t o the release f or free circulation of the goods which were placed under in ward processing. 2. Paragraph 1 shall not apply to waste and scrap. 3. Where processed products obtained under in ward processing are released f or free circulation and the calculation of the amount of imp or t duty is made in accordance with Ar ticle 191(1), the commercial policy measures applicable to those goods shall be applied only where the goods which were placed under in ward processing are subject to suc h measures. 4. Commercial policy measures shall not apply to processed products released f or free circulation f ollo wing outward processing where: (a) the processed products retain their Uni on or igin within the meaning of Ar ticle 169; (b) the outward processing inv olves repair , including the standard ex chang e system refer red to in Ar ticle 164; or (c) the outward processing f ollo ws fur ther processing operations in accordance with Ar ticle 160. C HAPTER 3 Relief from impor t duty Ar ticle 111 Retur ned goods 1. Non-Union goods which , hav ing or iginally been expor te d as Union goods from the custo ms te r r itory of the Union, are retur ned t o that te r r itory within a per iod of three y ears and placed under the release f or free circulation procedure shall, at the application of the person concer ned, be granted relief from im por t duty . The first subparagraph shall apply even where the retur ned goods represent only a par t of the goods previously expor ted from the customs te r r itory of the Union. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 131/2812. The three-y ear per iod referred to in paragraph 1 ma y be ex ceeded in order to take account of special circumstances. 3. Where, pr ior to their expor t from the customs te r r itory of the Union, the retur ned goods were released f or free circulation duty-free or at a reduced rat e of imp or t duty because of a par ticular end-use, relief from imp or t duty under paragraph 1 shall be grante d only if those goods are to be released f or free circulation f or the same end-use. Where the end-use f or which the goods in question are to be released f or free circulation is no longer the same, the amount of impor t duty shall be reduced by any amount collected on the goods when they were fir st released f or free circulation. If the latter amount exceeds the amount levied on the release f or free circulation of the retur ned goods, no repa yment shall be grante d. 4. Where Uni on goods hav e lost their custo ms status pursuant to Ar ticle 72 and are subsequently released f or free circulation, paragraphs 1, 2 and 3 of this Ar ticle shall apply . 5. Relief from im por t duty under paragraph 1 shall be grante d only if goods are retur ned in the state in which they were expor te d. 6. Relief from impor t duty under paragraph 1 shall be suppor te d by inf or mation establishing that the conditions f or that relief are met. 7. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the cases where goods are considered to be retur ned in the stat e in which they were expor te d, as referred to in paragraph 5 of this Ar ticle. 8. The Commission shall adop t imp lementing acts la ying do wn the procedure f or the provision of inf or mation refe r red to in paragraph 6 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 112 Goods previously placed under the inward processing procedure 1. Ar ticle 111(1), (2), (5) and (6) shall apply mutatis mutandis to processed products that were or iginally re-expor t ed from the customs te r r itory of the Uni on subsequent to an inward processing procedure, provid ed that the release f or free circulation of those processed products results in the collection of the imp or t duty due f or the goods which were placed under the first in ward processing procedure. 2. If the processed products refer red to in paragraph 1 are placed under a subsequent in ward processing procedure, and processed products other than those obtained under the previous inward processing are released f or free circulation, the imp or t duty shall be collected f or the goods refe r red to in paragraph 1. 3. The amount of impor t duty on the goods covered by paragraph 1 of this Ar ticle shall be det er mined in accordance with Ar ticle 192(3). 4. The relief from im por t duty provid ed f or in Ar ticle 111 shall be grante d f or processed products which were expor ted in accordance with Ar ticle 133(2), point (c), only where it is ensured that no goods that were replaced by equivalent goods will be placed under the in ward processing procedure. EN OJ L, 19.9.2026 132/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 113 Products of sea-f ishing and other products taken from the sea 1. Without prejudice t o Ar ticle 169(1), the f ollowing shall be grante d relief from impor t duty when they are released f or free circulation: (a) products of sea-fi shing and other products tak en from the te r r itoria l sea of a third countr y by vessels solely registered or recorded in a Member Stat e and f lying the f lag of that Stat e; (b) products obtained from products refer red to in point (a) of this paragraph onboard f actory ships fulf illing the conditions laid do wn in that point. 2. The relief from im por t duty refer red to in paragraph 1 shall be suppor te d by evidence that the conditions laid do wn in that paragraph are fulf illed. 3. The Commission shall adopt im plementing acts la ying down the procedure f or provid ing the evidence referred to in paragraph 2 of this Ar ticle. Those im plementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). TITLE VII GOODS T AKEN OUT OF THE CUSTOMS TERRITOR Y OF THE UNION C HAPTER 1 Expor t and r e-expor t Ar ticle 114 Expor t 1. Union goods to be taken out of the customs te r r itory of the Union shall be placed under the expor t procedure. 2. The conditions f or placing goods under the expor t procedure shall be the f ollo wing: (a) the required data hav e been provid ed or made a vailable to the customs author ities; (b) any expor t duty or other charg es due hav e been paid or are guaranteed; and (c) the goods comply with relevant other legislation applied by the custo ms author ities. 3. Goods to be take n out of the customs ter r itory of the Uni on shall be subject, as appropr iate, to the f ollowi ng: (a) the repa yment or remission of imp or t duty ; (b) the f or malities required under pro visions applicable to other char ges; (c) the procedural r ules on expor t and exit. 4. Paragraph 1 shall not apply to Uni on goods: (a) placed under the outward processing procedure; (b) take n out of the customs t er r itory of the Union af te r hav ing been placed under the end-use procedure; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 133/281(c) delivered as aircraf t or ship supplies ex emp te d from V A T or excise duty or subject to zero V A T or excise duty , regard less of the destination of the aircraf t or ship, f or which a proof of suc h supply is required; (d) placed under the inte r nal transit procedure; (e) moved te mporar ily out of the customs te r r itory of the Uni on in accordance with Ar ticle 73. 5. The custo ms f or malities applicable to the expor t procedure shall apply in the cases refer red to in paragraph 4, points (a) and (b), as well as in paragraph 4, point (c), regardless of the destination of the aircraf t or ship. 6. Goods dispatch ed to Helgoland shall not be considered to be expor te d from the custo ms ter r itory of the Uni on. 7. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the data to be provided or made a vailable to the customs author ities f or placing goods under the expor t procedure as refer red to in paragraph 2, point (a), of this Ar ticle. 8. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules on expor t and exit refe r red to in paragraph 3, point (c), of this Ar ticle. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 115 Relief from expor t duty for Union goods temporar ily expor ted Without prejudice to Ar ticle 161, Uni on goods which are te mporar ily expor te d from the custo ms ter r ito r y of the Uni on shall benefit from expor t duty relief, if the y are re-im por ted. Ar ticle 116 Re-expor t 1. Non-Union goods to be taken out of the customs te r r itory of the Union shall be re-expor te d provid ed that the relevant re-expor t data hav e been provid ed or made ava ilable and that the goods inte nded t o be re-expor t ed comply with the other legislation applied by the cust oms author ities in respect of non-Union goods. 2. Re-expor t data shall include, where applicable, the data necessar y to discharg e the previous customs procedure or to end the t emporary st orage. 3. Ar ticles 74 to 80 and Ar ticle 123 shall apply t o re-expor t. 4. Paragraph 1 shall not apply : (a) to non-U nion goods placed under the exte r nal transit procedure which only pass through the customs te r r itory of the Uni on; (b) where non-U nion goods t o be take n out of the custo ms t er r ito r y of the Uni on are unloaded and reloaded into the same means of transpor t dur ing its v o yage in order to enable the unloading or loading of other goods at the same por t or air por t. EN OJ L, 19.9.2026 134/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. Until 28 Febr uar y 2034, re-expor t data ma y be provid ed in: (a) a re-expor t declaration; or (b) a re-expor t notification, where goods are trans-shipped within, or are re-expor ted directly from, a free zone or a te mporar y st orage f acility . 6. Until 28 Febr uar y 2034, Ar ticles 81 t o 93 shall apply to the re-expor t declaration and the re-expor t notif ication. 7. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the cases where a re-expor t notif ication is to be lodg ed and the cases where it can be amended or invalida ted. 8. The Commission shall adopt impl ementing acts la ying do wn the procedure f or lodging, amending or in validating a re-expor t notif ication. Those imp lementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4). C HAPTER 2 Exit of goods Ar ticle 117 Pre-depar ture infor mation 1. Car r iers taking goods out of the custo ms te r r itory of the Uni on shall provid e or mak e availa ble minimum pre-depar ture inf or mation on those goods to the comp etent custo ms author ity within specific time limits and at the lat est upon notif ication of ar r ival of the goods at the point of exit. 2. The pre-depar ture inf or mation shall contain the data necessar y f or the custo ms author ities t o car r y out r isk analysis pr imar ily f or saf ety and secur ity pur poses. 3. The expor te r ma y provide or mak e ava ilable to the comp etent cust oms author ity par t or all of the pre-depar ture inf or mation. 4. Where the expor te r has already provided or made available a par t of the required pre-depar ture inf or mation, the car r ier shall link the par t of the required pre-depar ture inf or mation that it provid es or makes a vailable to the inf or mation already provided or made available b y the expor ter . 5. Where the expor te r has already provided or made available all the required pre-depar ture inf or mation, the car r ier shall provide or mak e available additional pre-depar ture inf or mation only where it is aware that the inf or mation previously provid ed or made ava ilable is incor rect. 6. The expor te r shall be notif ied where a car r ier links the pre-depar ture inf or mation it has provid ed or made ava ilable to the par t of the pre-depar ture inf or mation provid ed or made ava ilable by the expor te r . 7. In specific cases laid do wn in the customs legislation, where the car r ier or the expor t er has not provid ed or made ava ilable all the pre-depar ture inf or mation refer red to in paragraphs 3 and 5, other persons holding that inf or mation ma y be required to provide it or to mak e it ava ilable. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 135/2818. A person that provid es or makes ava ilable pre-depar ture inf or mation ma y restr ict the visibility of its identifica tion and commercially sensitive data to one or more persons that also provide or make available data, without prejudice to the use of all data f or custo ms super vision. 9. The obligation to provide or make available pre-depar ture inf or mation shall not apply : (a) to means of transpor t and the goods car r ied thereon that are only passing through the ter r itori al waters or the airspace of the customs t er r itory of the Union without a st op within that te r r itory ; (b) in other specif ic cases, where duly justified b y the type of goods or traffi c or where required by inte r national agreements; (c) to goods moved tem porar ily out of the custo ms terr itory of the Uni on in accordance with Ar ticle 73; (d) to goods which are supplied f or incor poration as par t of or accessor ies in vessels or aircraf t and f or the operation of the engines, mac hines and other equipment of vessels or aircraf t, as well as f oodstuffs and other items t o be consumed or sold on board. 10. In the cases refer red to in paragraph 9 of this Ar ticle, re-expor t data shall be provided or made ava ilable in accordance with Ar ticle 116. 11. The car r ier shall take out of the customs te r r itory of the Uni on goods in the same condition as when the pre-depar ture inf or mation was provided or made availa ble. 12. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) specifying what data of the pre-depar ture inf or mation are t o be provided or made a vailable to the customs author ities, as refer red to in paragraph 1 of this Ar ticle; (b) la ying down the specif ic time limits refe r red to in paragraph 1 of this Ar ticle, taking into account the type of traffi c and the means of transpor t ; (c) determining the specific cases in which the obligati on to provide or to mak e available pre-depar ture inf or mation is not to apply , as refe r red to in paragraph 9, point (b), of this Ar ticle; (d) la ying down the conditions under which the person that provides or makes ava ilable pre-depar ture inf or mation can restr ict the visibility of the identification and commercially sensitive data, as refe r red to in paragraph 8 of this Ar ticle. 13. The Commission shall adopt im plementing acts la ying do wn the procedure f or providing, making ava ilable and receiving the pre-depar ture inf or mation refe r red to in this Ar ticle. Those implementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). 14. In accordance with the dates set out in the work programme refe r red to in Ar ticle 38(6), point (b), and until 28 Febr uar y 2034 at the latest, the f or malities on the exit of goods ma y continue to be car r ied out in accordance with the r ules and data requirements provided f or in Regulation (EU) No 952/2013 which apply to the electronic syste ms that the Member Stat es and the Commission hav e developed pursuant to Ar ticle 16(1) of Regulation (EU) No 952/2013. EN OJ L, 19.9.2026 136/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 118 Risk analysis of the pre-depar ture inf or mation 1. Without prejudice to the activities of the EU Customs Aut hor ity set out in Title IV , the compet ent customs author ity shall, within specif ic time limits, ensure that a r isk analysis is car r ied out. That r isk analysis shall be pr imar ily f or saf ety and secur ity pur poses and shall be car r ied out, where appropr iat e, in collaboration with other custo ms off ices and, where possible, on the basis of the pre-depar ture inf or mation and other data provid ed or made a vailable through the EU Custo ms Data Hub. The comp etent custo ms author ity shall take the necessar y measures based on the results of that r isk analysis. 2. The customs offic e of exit ma y take appropr iate mitigation measures, including: (a) instr ucting the person that provid ed or made available the pre-depar ture inf or mation that the goods are not to be loaded or transpor te d and, if the car r ier is a person other than the person who submitted the pre-depar ture inf or mation, similarly instr ucting the car r ier that the goods are not to be loaded or transpor ted; (b) requesting additional inf or mation or action; (c) identifying situations where action by another author ity might be appropr iate; (d) recommending the most appropr iate place to car r y out a customs control and the most appropr iate measures f or that control. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the specif ic time limits b y which the r isk analysis referred to in paragraph 1 of this Ar ticle is to be car r ied out. 4. The Commission ma y adop t implementing acts la ying do wn the procedural r ules f or instr ucting the persons, as referred to in paragraph 2, point (a), of this Ar ticle. Those impl ementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). 5. In accordance with the dates set out in the work programme refe r red to in Ar ticle 38(6), point (b), and until 28 Febr uar y 2034 at the lat est, the r isk analysis shall be car r ied out based on the data submitted pursuant to Ar ticle 117(14). Af te r that date, the r isk analysis shall be car r ied out based on the data a vailable in the EU Customs Data Hub. Ar ticle 119 Amendment of the pre-depar ture infor mation 1. The expor ter or the persons refer red to in Ar ticle 117 shall amend one or more data elements in the pre-depar ture inf or mation where: (a) it comes to the kno wledge of the expor te r or the persons referred to in Ar ticle 117 that the relevant inf or mation has ch anged in its records or that the inf or mation is incor rect ; or OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 137/281(b) a cust oms author ity requests the expor ter or the persons refer red to in Ar ticle 117 to do so due to the inaccuracy or incom pleteness of the data or issues with the quality of the data, in par ticular when identifie d as a result of the r isk analysis perf or med. 2. The expor te r or the other persons refe r red to in Ar ticle 117 shall not amend the pre-depar ture inf or mation where: (a) the customs author ities have instr uct ed the person that provided or made ava ilable the pre-depar ture inf or mation and the car r ier , if diffe rent from that person, that the goods are not to be loaded or transpor te d as refer red to in Ar ticle 118(2), point (a); (b) the customs author ities hav e inf or med the car r ier or the person that provided or made a vailable the pre-depar ture inf or mation that the y intend t o examine the goods; (c) the cust oms author ities have established that the pre-depar ture inf or mation is incor rect ; (d) the data in the pre-depar ture inf or mation hav e been included in the list of data which cannot be amended; (e) the cust oms author ities have already grante d the release of the goods f or exit. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determ ining the data in pre-depar ture inf or mation which cannot be amended, as refe r red to in paragraph 2, point (d), of this Ar ticle. 4. The Commission shall adop t imp lementing acts la ying do wn the procedure f or amending the pre-depar ture inf or mation in accordance with paragraph 1 of this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 120 Invalidation of pre-depar ture infor mation 1. If it comes to the kno wledge of the car r ier or other persons providing or making available the pre-depar ture inf or mation that the goods covered by that pre-depar ture inf or mation will not be take n out of the customs te r r itory of the Uni on, it shall as soon as possible request that the customs author ity invali date the pre-depar ture inf or mation without dela y . If goods co vered by the pre-depar ture inf or mation are not tak en out of the custo ms te r r itory of the Uni on within 200 da ys from the date on which the pre-depar ture inf or mation was provided or made availa ble to the custo ms author ities, the customs author ities shall invalidat e that pre-depar ture inf or mation. 2. Persons provid ing or making available the pre-depar ture inf or mation, including the expor te r , shall inf or m each other that the pre-depar ture inf or mation that the y provided or made available has been invalida ted. 3. The Commission shall adopt imp lementing acts la ying do wn the procedure f or in validating the pre-depar ture inf or mation in accordance with paragraph 1, second subparagraph, of this Ar ticle. Those implementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). EN OJ L, 19.9.2026 138/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 121 Notif ication of ar r ival of the goods at the point of exit 1. The car r ier shall notify the cust oms office responsible f or the place where the goods are t o be taken out of the customs t er r ito r y of the Uni on of the ar r ival of those goods at the point of exit within specif ic time limits. 2. Notwithstanding the obligati ons of the car r ier refer red to in paragraph 1, any of the f ollo wing persons ma y notify the ar r ival of the goods: (a) an expor te r; or (b) the person that assumes responsibility f or the car r iage of the goods pr ior t o their exit from the custo ms te r r itory of the Uni on. 3. Subject to the approva l of the custo ms author ity , the notif ication of ar r ival of the goods ma y be provid ed or made ava ilable to the custo ms author ities by means other than the EU Customs Data Hub, such as commercial, por t or transpor t inf or mation syste ms, provided that suc h systems contain the necessar y data f or suc h notification and those data are ava ilable within the specific time limits refer red t o in paragraph 1. In suc h cases, the data provided or made ava ilable through those other means shall be transferr ed to the EU Customs Data Hub. 4. The oblig ation referred to in paragraph 1 shall not apply where goods to be take n out of the customs terr itory of the Uni on are unloaded and reloaded onto the same means of transpor t dur ing its v o yage solely in order to enable the unloading or loading of other goods at the same Uni on por t or air por t. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the data to be notif ied to the customs off ice responsible f or the place where the goods are take n out of the customs t er r ito r y of the Uni on. Ar ticle 122 Ph ysical presentation of goods t o customs 1. Where the customs author ities or the other legislation applied b y the customs author ities so requires, the car r ier or the holder of the goods shall phys ically present those goods to be take n out of the cust oms te r r itory of the Union to customs bef ore the depar ture of those goods. 2. The custo ms author ities shall notify the car r ier or the holder of the goods of the requirement to physically present the goods t o customs. 3. Goods phys ically present ed to customs shall not be removed from the place where the y were present ed without the per mission of the custo ms author ities. Ar ticle 123 Exit conf ir mation The car r ier who takes the goods outside the customs te r r itory of the Uni on or the person that assumes responsibility f or the car r iage of the goods pr ior to their exit from the cust oms ter r itory of the Uni on shall confi r m to the customs author ities the exit of the goods from the customs ter r ito r y of the Uni on. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 139/281TITLE VIII SPECIAL PR OCEDURES C HAPTER 1 Gener al provisions Ar ticle 124 Scope Goods ma y be placed under any of the f ollowing catego r ies of special procedure: (a) transit, which comp r ises external and inter nal transit ; (b) st orage, which compr ises custo ms warehousing and free zones; (c) specific use, which comp r ises tem porar y admission and end-use; (d) processing, which comp r ises inward and outward processing. Ar ticle 125 Author isation 1. Impor te rs, expor t ers or their indirect representatives intendi ng to place goods under a special procedure shall need an author isation from the customs author ities f or the f ollowing: (a) the use of the in ward or outward processing procedure, the te mporar y admission procedure or the end-use procedure; (b) the operation of st orage f acilities f or the customs warehousing of goods, excep t in cases where the customs author ity concer ned is the storag e facility operat or . 2. The f ollowi ng persons and author ities ma y operat e st orage f acilities f or the customs warehousing of goods by any imp or te r: (a) persons who hav e the relevant author isation from the custo ms author ities; and (b) the cust oms author ity concer ned where it is the storag e facility operat or . 3. The author isations refe r red to in paragraphs 1 and 2 shall set out the conditions f or the use of the special procedures concer ned or f or the operation of the st orage f acilities concer ned. 4. Excep t in specif ic cases laid down in Uni on law , the custo ms author ities shall grant the author isations refer red to in paragraph 1 and 2 only where all of the f ollowi ng conditions are met: (a) the applicant is established in the custo ms ter r itory of the Uni on; (b) the applicant provid es the necessar y assurance of the proper conduct of the operations; EN OJ L, 19.9.2026 140/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) a guarantee is provided f or the potential customs debt or other ch arg es related to the goods placed under the special procedure in accordance with Ar ticle 194; (d) the customs author ities are able t o ex ercise customs super vision without having to introduce administrative ar rangements which are dispropor tionate to the economic needs in volved; (e) in the case of the te mporar y admission procedure, the applicant uses the goods or ar ranges f or their use; (f) in the case of the inward processing procedure, the applicant car r ies out processing operations on the goods or ar rang es f or them to be car r ied out ; (g) in the case of a processing procedure, the essential interests of Union producers would not be adversely affe cted by the author isation (‘economic conditions’). An author ised economic operat or f or customs sim plif ications or a T r ust and Check trader shall be deemed to fulf il the condition laid do wn in point (b) of the fir st subparagraph of this paragraph if the activity per taining to the special procedure concer ned is taken into account in the author isation refe r red t o in Ar ticle 30 or 31, respectively . 5. Where evidence exists that granting an author isation f or an inward processing procedure is likely to adversely affect the essential interests of Uni on producers, the compet ent cust oms author ities shall, bef ore taking a decision on that author isation, request the reasoned opinion of the EU Customs Author ity , unless the grant of the author isation is other wise justified by the economic nature of the processing. 6. Where evidence exists that granting an author isation f or an outward processing procedure is like ly to adversely affect the essential inte rests of Union producers of goods that are considered to be sensitive, and the goods are not intende d to be repaired, the compet ent custo ms author ities shall, bef ore taking a decision on that author isation, request the reasoned opinion of the EU Custo ms Author ity . 7. When request ed in accordance with paragraphs 5 and 6, the EU Customs Author ity ma y issue one of the f ollowing opinions: (a) that granting the author isation does not adversely affect the essential interests of Uni on producers; (b) that granting the author isation adversely affects the essential interests of Uni on producers; (c) that granting the author isation f or a duly substantiated and monitor ed quantity of goods that is determined in the opinion does not adversely aff ect the essential intere sts of Union producers. The opinion of the EU Customs Aut hor ity shall be take n into account by the customs author ities compet ent f or granting the author isation, as well as by any other customs author ities dealing with similar author isations. T o provide that opinion, the EU Custo ms Author ity ma y take account of views and inf or mation received from stak eholders, provid ed that those stakehold ers provide that inf or mation to the EU Customs Au thor ity within the time limits specified in the procedural r ules refer red to in paragraph 11, point (b). 8. The customs author ities granting the author isation shall provid e or make a vailable the applications f or author isation and the author isations in the EU Custo ms Data Hub. Where the author isations f or special procedures contain commercially sensitive inf or mation, access to that sensitive inf or mation shall be restr icte d. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 141/2819. Where evidence exists that the essential inte rest of Uni on producers could be adversely affe cted by the use of an author isation that has already been grante d, the Commission or Member Stat es ma y request the EU Customs Author ity to issue a reasoned opinion f ollo wing the procedure laid do wn in paragraphs 5 and 6. 10. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) la ying do wn the conditions refe r red to in paragraphs 3 and 4 of this Ar ticle f or granting author isations f or the use of special procedures refe r red to in paragraph 1, point (a), of this Ar ticle or the operation of the st orage f acilities refe r red to in paragraph 1, point (b), and paragraph 2 of this Ar ticle; (b) determining the specific cases refe r red to in paragraph 4 of this Ar ticle; (c) specifying the cases refer red to in paragraph 5 of this Ar ticle where the economic nature of the processing justifi es that the customs author ities assess without the opinion of the EU Customs Aut hor ity whether granting an author isation f or an in ward processing procedure adversely affe cts the essential interest of Union producers; (d) specifying the cases referred t o in paragraph 5 of this Ar ticle where evidence is considered to exist that the essential intere sts of Uni on producers are like ly to be adversely affect ed and the cases refe r red to in paragraphs 5 and 6 of this Ar ticle where the economic conditions are deemed to be fulf illed; (e) la ying do wn the list of goods considered to be sensitive refer red to in paragraph 6 of this Ar ticle. 11. The Commission shall adop t imp lementing acts la ying do wn: (a) the procedural r ules f or granting the author isation f or the special procedures or the operation of the st orage f acilities referred to in paragraphs 1 and 2 of this Ar ticle; (b) the procedural r ules f or the examination of the economic conditions, including f or the EU Customs Author ity to provid e its reasoned opinion; and (c) the r ules f or determi ning and monito r ing the quantity refe r red to in paragraph 7 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). 12. Until 21 Sept ember 2027: (a) an examination of the economic conditions refe r red to in paragraph 4, point (g), of this Ar ticle shall take place at Uni on level in accordance with the procedural r ules refer red to in paragraph 11, point (b) of this Ar ticle; (b) where refe rence is made to the opinion of the EU Customs Aut hor ity under this Chapt er , it refe rs to the examination of the economic conditions at Uni on level by the Commission provid ed f or in paragraphs 5, 6 and 7 of this Ar ticle. EN OJ L, 19.9.2026 142/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 126 Author isations with retroactiv e effect 1. The custo ms author ities shall, upon application, grant an author isation with retroactive effe ct, if all of the f ollowing conditions are fulf illed: (a) there is a proven economic need; (b) the application is not related t o attem pt ed decept ion; (c) the applicant has pro ven on the basis of accounts or records that: (i) all the requirements of the procedure are met ; (ii) where appropr iate, the goods can be identified f or the per iod in volved; (iii) suc h accounts or records allo w the procedure to be controlled; (d) all the f or malities necessar y to regular ise the situation of the goods can be car r ied out, including, where necessar y , the invalida tion of the custo ms declarations concer ned or of the data provid ed or made ava ilable f or placing goods under a custo ms procedure; (e) no author isation with retroactive effe ct has been grante d to the applicant f or the same special procedure within three y ears of the date on which the application was accep te d; (f) unless the application concer ns renewal of an author isation f or the same kind of operation and goods, the opinion of the EU Customs Aut hor ity is not required to assess whether the granting of the author isation would adversely affe ct the essential inte rests of Uni on producers; (g) the application does not concer n the operation of st orage f acilities f or the custo ms warehousing of goods; and (h) where an application concer ns renewal of an author isation f or the same kind of operation and goods, the application is submitted within three y ears af ter expir y of the or iginal author isation. 2. Customs author ities ma y grant an author isation with retroactive eff ect where the goods which were placed under a custo ms procedure are no longe r a vailable at the time when the application f or suc h author isation was accept ed. Ar ticle 127 Retroactiv e amendment t o the author isation 1. At a justified application of the holder of the author isation, submitted within the per iod of validity of the author isation refer red to in Ar ticle 125(1) and (2), the cust oms author ities ma y retroactively amend the granted author isation. How ever , the holder of the author isation ma y submit the application to amend the author isation af ter the expiration of the per iod of validity of the author isation if there are goods placed under the relevant customs procedure which has not been discharg ed. 2. In the decision on the retroactive amendment to the author isation, the customs author ities shall determi ne the date from which that amendment is to take effect. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 143/2813. A retroactive amendment shall not take effe ct pr ior to the date of effe ct of the author isation. 4. No retroactive amendment shall be per mitte d where any of the f ollowing apply : (a) the application is submitt ed af t er the custo ms author ities hav e inf or med the holder of the author isation that they intend to examine the goods or perf or m a control; (b) the application is submitt ed af ter the customs author ities hav e inf or med the holder of the author isation that the y have established that the data in the author isation are incor rect ; (c) the application is related to an atte mp ted deception or abuse by the holder of the author isation. 5. The application f or retroactive amendment shall not concer n the per iod of validity of the author isation granted. 6. Amending the author isation retroactively shall not require an opinion of the EU Customs Author ity , as refer red to in Ar ticle 125(5) and (6). Ar ticle 128 Records 1. The holder of an author isation refer red to in Ar ticle 125(1) and (2), imp or te r or expor te r and an y person car r ying out an activity in volving the storag e, wo rking or processing of goods, or the sale or purchase of goods in free zones, shall kee p appropr iate records in a f or m approve d by the custo ms author ities and, sa ve f or ex ceptions laid do wn in the cust oms legislation, shall provide those records or mak e them available in the EU Custo ms Data Hub. Those records shall contain the inf or mation and the data to enable the custo ms author ities to super vise the procedure concer ned, in par ticular with regard to the identification of the goods placed under that procedure, their customs status and their move ments. 2. An author ised economic operator f or customs sim plific ations or a T r ust and Chec k trader shall be considered to comply with the obliga tion laid down in paragraph 1 if its records are appropr iate f or the pur pose of the special procedure concer ned. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the types of inf or mation and the data that are to be contained in the records and the excep tions t o the obliga tion t o provide them or mak e them availa ble in the EU Customs Data Hub laid do wn in paragraph 1 of this Ar ticle. Ar ticle 129 Discharge of a special procedure 1. In cases other than the transit procedure and without prejudice to Ar ticle 156, a special procedure shall be discharg ed when the goods placed under the procedure, or the processed products, are placed under a subsequent custo ms procedure, are taken out of the cust oms te r r itory of the Uni on, are destro y ed with no waste remaining or are abandoned to the Stat e in accordance with Ar ticle 96. 2. The customs author ities shall discharg e the transit procedure when the y are in a position to establish, on the basis of a comp ar ison of the data provid ed or made ava ilable to the custo ms off ice of depar ture and those provided or made ava ilable to the custo ms off ice of destination, that the procedure has ended cor rectly . EN OJ L, 19.9.2026 144/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. The customs author ities shall tak e all the measures necessar y to regular ise the situation of the goods in respect of which a special procedure has not been disch arg ed under the conditions prescr ibed. 4. The discharg e of a special procedure shall take place within specif ic per iods, unless other wise provided in the custo ms legislation. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the length of the per iods refe r red to in paragraph 4 of this Ar ticle. 6. The Commission shall adop t im plementing acts la ying do wn the procedural r ules f or discharging a special procedure. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 130 T ransfe r of r ights and obligations 1. The custo ms author ities ma y , upon application, author ise the holder of an author isation f or a special procedure other than transit to fully or par tially transfer its r ights and oblig ations with rega rd to goods that hav e been placed under that special procedure to an imp or ter , to an expor ter or to an y other person. 2. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining: (a) the cases where, and the conditions under which, the transf er of r ights and obligations refer red to in paragraph 1 of this Ar ticle is allo wed; (b) the f or m in which the customs author ities author ise such transfer of r ights and obliga tions; (c) the data and inf or mation required f or applications and author isations f or such transfer of r ights and obliga tions. 3. The Commission shall adop t imp lementing acts la ying down the procedural r ules f or transferr ing the r ights and obliga tions of the holder of the author isation with rega rd t o goods which hav e been placed under a special procedure other than transit. Those implementing acts shall be adop te d in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 131 Mo v ement of goods 1. In specif ic cases laid down in the custo ms legislation, the impor te rs, the expor ters, the holders of the author isation f or the operation of st orage f acilities f or the customs warehousing of goods and the persons to whom r ights and obligations hav e been transferre d in accordance with Ar ticle 130 ma y move goods placed under a special procedure other than transit or in a free zone between diffe rent places in the customs ter r ito r y of the Uni on. 2. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the specif ic cases in which goods can be moved as refe r red to in paragraph 1 of this Ar ticle and la ying down the conditions under which this can occur . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 145/2813. The Commission shall adopt im plementing acts la ying do wn the procedural r ules f or the move ment of goods placed under a special procedure other than transit or in a free zone, as refer red to in paragraph 1 of this Ar ticle. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 132 Usual form s of handling 1. Goods placed under a customs warehousing or a processing procedure or in a free zone ma y undergo usual f or ms of handling inte nded t o preser ve them, to imp ro ve their appearance or marke table quality or to prepare them f or distr ibution or resale. 2. Goods intende d f or distance sales from a pr ivate customs warehouse f or distance sales refe r red to in Ar ticle 145 ma y be subject to the usual f or ms of handling that are str ictly necessar y f or the pur pose of prepar ing f or the distance sale. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the usual f or ms of handling f or goods refe r red to in paragraphs 1 and 2 of this Ar ticle. Ar ticle 133 Equivalent goods 1. Equivalent goods shall be Uni on goods which are st ored, used or processed instead of the goods placed under a special procedure. Und er the outward processing procedure, equivalent goods shall be non-Union goods which are processed instead of Uni on goods placed under the outward processing procedure. Exc ept in specific cases laid down in the customs legislation, equivalent goods shall hav e the same eight-digit code in the combined nomenclature of goods laid do wn in Regulation (EEC) No 2658/87 (‘Combined Nomenclature’ ), the same commercial quality and the same te ch nical charact er istics as the goods that they are replacing. 2. Provided that the proper conduct of the special procedure, in par ticular as rega rds custo ms super vision, is ensured, the cust oms author ities shall, upon application, author ise the f ollowing actions: (a) the use of equivalent goods under cust oms warehousing, free zones and end-use procedures; (b) the use of equivalent goods under the te mporar y admission procedure, in specif ic cases laid do wn in the cust oms legislation; (c) the use of equivalent goods under the inward processing procedure; (d) in the case of the in ward processing with pr ior expor t procedure, the expor t of processed products obtained from equivalent goods bef ore the imp or t of the goods they are replacing; EN OJ L, 19.9.2026 146/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(e) the use of equivalent goods under the outward processing procedure; (f) in the case of the outward processing with pr ior impor t procedure, the im por t of processed products obtained from equivalent goods bef ore the expor t of the goods the y are replacing. An author ised economic operator f or customs simplifications or a T r ust and Check trader shall be considered to fulf il the condition of ensur ing the proper conduct of the special procedure if the activity per taining t o the use of equivalent goods f or the procedure concer ned was tak en into account when that economic operat or or trader was grant ed an author isation referred to in Ar ticle 30 or 31. 3. The use of equivalent goods shall not be author ised in any of the f ollowing cases: (a) where only usual f or ms of handling as defined in Ar ticle 132 are car r ied out under the inward processing procedure; (b) where a prohibition of drawbac k of impor t duty , or ex emp tion from impor t duty , applies to non-or iginating goods used in the manufacture of processed products under the inward processing procedure f or which a proof of or igin is issued or made out in the framework of a pref erential ar rangement between the Uni on and cer tain third countr ies or groups of suc h countr ies; (c) where it would lead to an unjustifie d imp or t duty advantage; or (d) where provided f or in Uni on lega l acts. 4. In the case refe r red to in paragraph 2, point (d), of this Ar ticle and where, if the y were not being expor ted in the cont ext of the inward processing procedure, the processed products would be liable t o expor t duty , the holder of the author isation shall provide a guarantee to ensure pa yment of the expor t duty in the event that the non-U nion goods are not imp or te d within the per iod refe r red to in Ar ticle 159(3). 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) determining the specific cases refe r red to in paragraph 1, third subparagraph, of this Ar ticle; (b) la ying do wn the conditions under which equivalent goods are used in accordance with paragraph 2 of this Ar ticle; (c) determining the specific cases refer red to in paragraph 2, point (b), of this Ar ticle where equivalent goods are used under the te mporar y admission procedure; and (d) specifying the cases where the use of equivalent goods is not author ised in accordance with paragraph 3, point (c), of this Ar ticle. 6. The Commission shall adopt imp lementing acts la ying do wn the procedural r ules f or the use of equivalent goods author ised in accordance with paragraph 2 of this Ar ticle. Those im plementing acts shall be adop te d in accordance with the examination procedure refe r red t o in Ar ticle 283(4). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 147/281C HAPTER 2 T r ansit Section 1 General r ules Ar ticle 134 Scope 1. Upon their entr y into the customs te r r itory of the Uni on, goods shall be placed under a transit procedure, without alt eration of their custo ms status in accordance with Ar ticle 73(2), unless they hav e already been placed under a transit procedure specif ied in Ar ticles 135 and 136 or under another customs procedure within the time limit set out in Ar ticle 104(5). 2. The holder of the transit procedure shall be considered to be the imp or t er or the expor te r of the goods and shall be liable f or the pa yment of customs duties and ch arges unless the customs author ities hav e data on another person identifying it as the imp or te r or expor te r . Ar ticle 135 Exter nal transit 1. Under the exte r nal transit procedure, non-Union goods ma y be move d from one point to another within the custo ms te r r itory of the Uni on without being subject t o any of the f ollo wing: (a) imp or t duty or other ch arg es, including anti-dump ing duties, counte r vailing duties or saf eguard measures; (b) commercial policy measures, insofar as they do not prohibit the entr y or exit of goods into or from the cust oms te r r itory of the Uni on. 2. In specific cases laid do wn in the customs legislation, Union goods shall be placed under the exte r nal transit procedure. 3. The movement refer red to in paragraph 1 shall take place in one of the f ollowing wa ys: (a) under the exte r nal Uni on transit procedure; (b) in accordance with the TIR Convention, provided that suc h move ment : (i) beg an or is to end outside the cust oms te r r itory of the Uni on; (ii) is eff ected between tw o points in the customs ter r ito r y of the Uni on through the ter r itory of a third countr y ; (c) in accordance with the Custo ms Conve ntion on the A .T .A . Car net f or the tem porar y admission of goods, done in Br ussels on 6 December 1961 (A T A Convention), or the Conventi on relating to t emporary admission, done in Istanbul on 26 June 1990 (Istanbul Conve ntion) ( 39 ) , where a transit move ment take s place; EN OJ L, 19.9.2026 148/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 39 ) OJ L 130, 27.5.1993, p. 4, ELI: http://data.europa.eu/eli/convention/1993/329/oj .(d) under cover of NA TO f or m 302 provided f or in the Agreement between the Par ties to the Nor th Atlantic T reaty regard ing the Status of their Forces, signed in London on 19 June 1951, or EU f or m 302; (e) under the postal system, in accordance with the acts of the Uni versal P ostal Uni on, where the goods are car r ied by or f or holders of r ights and obliga tions under suc h acts. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determi ning the specif ic cases refe r red to in paragraph 2 of this Ar ticle where Union goods are t o be placed under the external transit procedure. 5. The Commission shall adop t impl ementing acts la ying down the procedural r ules f or the application of paragraph 3, points (b) to (e), of this Ar ticle in the customs terr itory of the Uni on, taking into account the needs of the Uni on. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 136 Inter nal transit 1. Under the inter nal transit procedure, Uni on goods ma y be moved from one point to another within the cust oms te r r itory of the Uni on, passing through the ter r itory of a third countr y , without an y chang e in their customs status. 2. The movement refer red to in paragraph 1 shall take place in one of the f ollowing wa ys: (a) under the inte r nal Union transit procedure, provided that suc h a possibility is provided f or in an inte r national agreement ; (b) in accordance with the TIR Convention; (c) in accordance with the A T A Convention or the Istanbul Convention, where a transit movement tak es place; (d) under cover of NA TO f or m 302 or EU f or m 302; (e) under the postal system in accordance with the acts of the Universal P ostal Uni on, where the goods are car r ied by or f or holders of r ights and obliga tions under suc h acts. 3. The Commission shall adop t impl ementing acts la ying down the procedural r ules f or the application of paragraph 2, points (b) to (e), of this Ar ticle in the customs terr itory of the Uni on, taking into account the needs of the Uni on. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 137 Single ter r it or y for transit pur poses When goods are move d from one point to another within the cust oms te r r itory of the Union in accordance with the TIR Conve ntion, the A T A Convention or the Istanbul Conve ntion, under cover of NA TO f or m 302 or EU f or m 302 or under the postal system, the customs te r r itory of the Union shall, f or the pur poses of suc h transpor t, be considered t o f or m a sing le te r r itory . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 149/281Ar ticle 138 Exclusion of persons from TIR operations 1. Where the customs author ities of a Member State decide to ex clude a person from TIR operations under Ar ticle 38 of the TIR Conve ntion, that decision shall apply throughout the customs te r r itory of the Uni on and TIR car nets lodg ed by that person shall not be accept ed by any custo ms off ice. 2. A Member State shall communicate the decision refe r red to in paragraph 1, tog ether with the dat e of its application, to the other Member Stat es, to the Commission and to the EU Customs Au thor ity . Ar ticle 139 Author ised consignee and author ised consignor f or TIR pur poses 1. The custo ms author ities ma y , upon application, author ise a person (an ‘author ised consignee’) to receive goods moved in accordance with the TIR Convention at an author ised place, so that the procedure is te r minated within the meaning of Ar ticle 1, point (d), of the TIR Conve ntion. 2. The customs author ities ma y , upon application, author ise a person (an ‘author ised consignor ’) to send goods to be moved in accordance with the TIR Conve ntion from an author ised place, so that the procedure is star te d within the meaning of Ar ticle 1, point (c), of the TIR Conve ntion. For that pur pose, the author ised consignor shall be author ised to use seals of a special type, as refer red to in Ar ticle 140(4), point (c), of this Regulation. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or the granting of the author isations refe r red to in paragraphs 1 and 2 of this Ar ticle. Section 2 Union transit Ar ticle 140 Obligations of the holder of the Union transit procedure and of the car r ier and recipient of goods mo ving under the Union transit procedure 1. The holder of the Uni on transit procedure shall be responsible f or fulf illing the f ollo wing obligations: (a) provid ing or making ava ilable the required data to the custo ms author ities; (b) notif ication of a vailability of the goods and the required data, at the customs off ice of destination, within the prescr ibed time limit and in comp liance with the measures taken by the cust oms author ities to ensure their identification; (c) obser vance of the provisions of cust oms legislation relating t o the Uni on transit procedure; (d) unless other wise provid ed f or in the cust oms legislation, the provision of a guarante e in order to ensure pa yment of the amount of imp or t or expor t duty cor responding to any customs debt or other charg es incur red in respect of the goods. EN OJ L, 19.9.2026 150/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj2. The obligations of the holder of the procedure shall be met and the Uni on transit procedure shall end when the goods placed under the procedure and the required inf or mation are available at the custo ms office of destination in accordance with the cust oms legislation. 3. A car r ier or recipient of goods who accepts goods knowing that they are moving under the Uni on transit procedure shall also be responsible f or notifying the a vailability of the goods at the cust oms off ice of destination within the prescr ibed time limit and in compliance with the measures take n by the custo ms author ities to ensure the identification of those goods. 4. Upon application, the customs author ities ma y author ise any of the f ollowing sim plif ications regard ing the placing of goods under the Union transit procedure or the end of that procedure: (a) the status of author ised consignor , allo wing the holder of the author isation to place goods under the Uni on transit procedure without presenting them to customs ; (b) the status of author ised consignee, allowing the holder of the author isation to receive goods move d under the Uni on transit procedure at an author ised place, to end the procedure in accordance with paragraph 2; (c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Uni on transit procedure; (d) the provision of a reduced data set, or , where applicable, the use of a custo ms declaration with a reduced data set, f or placing the goods under the Uni on transit procedure; (e) the use of an electronic transpor t document to place goods under the Uni on transit procedure, provided it contains the necessar y inf or mation and that inf or mation is ava ilable to the custo ms author ities at depar ture and at destination to allow the custo ms super vision of the goods and the disch arge of the procedure. 5. The customs author ities shall regularly monitor the activities of author ised consignors and consignees in order to assess their comp liance with the author isation requirements. 6. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) fur ther specifying the data requirements laid do wn in paragraph 1, points (a) and (b), of this Ar ticle and the conditions f or granting the author isations refe r red to in paragraph 4 of this Ar ticle; (b) determining the data to be provided or made a vailable to the customs author ities f or placing goods under the Uni on transit procedure as refer red to in paragraph 1, point (a), of this Ar ticle. 7. The Commission shall adop t imp lementing acts la ying down procedural r ules on: (a) the placing of goods under the Union transit procedure and the disch arg e of that procedure; (b) the operation of the simplifications refer red to in paragraph 4 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 151/281Ar ticle 141 Goods passing through the ter r itory of a third countr y under the exter nal Union transit procedure 1. The exte r nal Uni on transit procedure shall apply t o goods passing through a third countr y if any of the f ollowing conditions is fulfilled: (a) provision is made to that effe ct under an inte r national agreement ; (b) car r iage through that third countr y is eff ected under cover of a sing le transpor t document dra wn up in the cust oms te r r itory of the Uni on. 2. In the case refe r red to in paragraph 1, point (b), the operation of the exte r nal Uni on transit procedure shall be suspended while the goods are outside the customs ter r ito r y of the Uni on. 3. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules on the customs super vision of goods passing through the t er r ito r y of a third countr y under the exte r nal Uni on transit procedure. Those implementing acts shall be adop ted in accordance with the examination procedure refer red to in Ar ticle 283(4). C HAPTER 3 Stor ag e Section 1 Common pro visions Ar ticle 142 Scope 1. Under a storag e procedure, non-Union goods ma y be st ored in the custo ms t er r itory of the Union without being subject to: (a) imp or t duty ; (b) other ch arg es pro vided f or by Uni on or national law; (c) commercial policy measures other than those that prohibit the entr y or exit of goods into or from the cust oms terr itory of the Uni on. 2. The conditions f or placing goods under a st orage procedure shall be the f ollo wing: (a) the required data has been pro vided or made available to the customs author ities; (b) the goods comply with the relevant other legislation applied by the customs author ities; (c) the goods hav e ar r ived at the place of release f or the procedure. 3. Union goods ma y be placed under the customs warehousing procedure or the free zone procedure either in accordance with the relevant other legislation applied by the custo ms author ities or in order to benefi t from a decision granting repa yment or remission of im por t duty . EN OJ L, 19.9.2026 152/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj4. Where an economic need exists and customs super vision will not be adversely affect ed, the customs author ities ma y author ise the entr y , storag e, move ment, use, processing or consump tion of Uni on goods in a customs warehouse or in a free zone. In suc h cases, those goods shall not be regarded as being under a storag e procedure. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by specifying the data to be provid ed or made available to the customs author ities f or placing goods under a storag e procedure, as refe r red to in paragraph 2, point (a), of this Ar ticle. 6. The Commission shall adop t imp lementing acts la ying do wn the procedure f or the placing of Uni on goods under the customs warehousing procedure or free zone procedure as referred to in paragraph 3 of this Ar ticle. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 143 Duration of a storage procedure 1. There shall be no limit to the length of time goods ma y remain under a st orage procedure. 2. By wa y of derogation from paragraph 1, the custo ms author ities ma y set a time limit by which a storag e procedure must be discharg ed: (a) in excep tional circumstances, in par ticular where the type and nature of the goods could, in the case of long-t er m st orage, pose a threat to human, animal or plant health and lif e or to the en vironment ; (b) where an author isation f or the operation of a st orage f acility has been revok ed. Section 2 Cus to ms warehousing Ar ticle 144 St orage in customs warehouses 1. Under the customs warehousing procedure, non-Union goods ma y be st ored in premises or any other location author ised f or that procedure by the customs author ities and under customs super vision (‘customs warehouses’). 2. Customs warehouses ma y be ava ilable f or use by any impor te r f or the customs warehousing of goods (‘public customs warehouse ’), or f or the storag e of goods by the holder of an author isation f or the operation of a cust oms warehouse (‘pr ivat e customs warehouse’). 3. Goods placed under the cust oms warehousing procedure ma y be t emporari ly removed from the customs warehouse. Exc ept in cases of for ce majeure, such removal shall need to be author ised b y the customs author ities in advance. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 153/281Ar ticle 145 Customs warehouse f or dist ance sales 1. Only im por ters f or distance sales that hav e chosen to use the IOSS scheme and that have the status of T r ust and Check trader , or their indirect representatives having the status of T r ust and Chec k trader , ma y be author ised t o store and operate the goods in a pr ivate customs warehouse f or distance sales pr ior to a distance sale. 2. Goods intended f or distance sales ma y be placed under the customs warehousing procedure in a custo ms warehouse f or distance sales only if the goods meet all of the f ollowing conditions: (a) they comply with the relevant other legislation applied by the cust oms author ities that would apply in respect of the release f or free circulation; (b) they are pack ed in collective packag es containing alik e goods, in a state pr ior to the preparation of individual consignments when the distance sale is concluded; (c) they are brought into the customs terr itory of the Union in quantities that f acilitate perf or ming effective cust oms controls. When assessing whether the condition refer red t o in point (c) of the first subparagraph is fulfilled, the custo ms author ities shall take account of the size of the entity planning to conduct distance sales from the customs warehouse. 3. Customs author ities and other compet ent author ities are entitled to control whether the goods comply with the requirements f or release f or free circulation bef ore being placed under the custo ms warehousing procedure and dur ing their st orage. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or granting the author isation refe r red to in paragraph 1 of this Ar ticle. 5. The Commission is emp owered t o adopt implementing acts la ying do wn the procedural r ules rega rding the conditions refer red to in paragraph 2 of this Ar ticle. Those implementing acts shall be adopt ed in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 146 Processing in a customs warehouse Where an economic need exists and customs super vision will not be adversely affect ed, the cust oms author ities ma y author ise the processing of goods under the inward processing or end-use procedures to take place in a customs warehouse, subject to the conditions provid ed f or by those procedures. In such cases, the goods shall not be regarded as being under the customs warehousing procedure. EN OJ L, 19.9.2026 154/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 147 Responsibilities of the holder of the author isation Without prejudice to Ar ticle 27, the holder of the author isation refer red t o in Ar ticle 125(1), point (b), or Ar ticle 125(2), point (a), and the impor te r shall be responsible f or: (a) ensur ing that goods under the customs warehousing procedure are not removed from custo ms super vision; (b) fulf illing the obliga tions ar ising from the st orage of goods co vered by the cust oms warehousing procedure; and (c) fulf illing the obliga tions ar ising from the placing of the goods under the customs warehousing procedure. Section 3 F ree zones Ar ticle 148 Designation of free zones 1. Member Stat es ma y designate par ts of the customs te r r itory of the Union as free zones. For each free zone the Member State shall det er mine the area co vered and its entr y and exit points. 2. Member Stat es shall communicate t o the Commission and to the EU Customs Author ity inf or mation on their free zones which are in operation. 3. Free zones shall be enclosed. The per imete r and the entr y and exit points of the area of free zones shall be subject to customs super vision. 4. Persons, goods and means of transpor t ent er ing or lea ving free zones ma y be subject to custo ms controls. Ar ticle 149 Buildings and activities in free zones 1. The constr uction of any building in a free zone shall require the pr ior approva l of the cust oms author ities. 2. Subject to the customs legislation, any industr ial, commercial or ser vice activity shall be per mitte d in a free zone. The car r ying out of suc h activities shall be notif ied to the cust oms author ities in advance. 3. The custo ms author ities ma y prohibit or restr ict the activities refe r red t o in paragraph 2, hav ing regard to the nature of the goods in question, the requirements of custo ms super vision, or saf ety and secur ity requirements. 4. The cust oms author ities ma y prohibit persons that do not provide the necessar y assurance of compliance with the customs pro visions from car r ying out an activity in a free zone. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 155/281Ar ticle 150 Non-Union goods in free zones 1. Non-Union goods ma y , while they remain in a free zone, be released f or free circulation or be placed under the in ward processing, te mporar y admission or end-use procedure, under the conditions laid do wn f or those procedures. In such cases, those goods shall not be rega rded as being under the free zone procedure. 2. Without prejudice to the provisions applicable to supplies or to victualling st orage, where the procedure concer ned so provid es, and notwithstanding paragraph 1, non-Union goods ma y be used or consumed in a free zone provided that: (a) their release f or free circulation or te m porar y admission would not entail the application of impor t duty , of measures laid do wn under the common agr icultural or commercial policies or of measures prohibiting the use of those goods in the Uni on; (b) appropr iate inf or mation about that use or consump tion is provided or made available to the customs author ities. Ar ticle 151 T aking goods out of a free zone 1. Without prejudice t o the relevant other legislation applied b y the customs author ities, goods in a free zone ma y be expor te d or re-expor te d from the cust oms te r r itory of the Union, or brought into another par t of the customs te r r itory of the Uni on. 2. Ar ticles 102 and 103 shall apply t o goods taken out of a free zone into other par ts of the customs te r r itory of the Uni on. Ar ticle 152 Customs s tat us 1. At the application of the person concer ned, the custo ms author ities shall establish the custo ms status as Uni on goods of the f ollo wing goods: (a) Uni on goods which ent er a free zone; (b) Uni on goods which hav e undergone processing operations within a free zone; (c) goods released f or free circulation within a free zone. 2. Where goods are take n out of a free zone into another par t of the cust oms ter r itory of the Uni on or placed under a custo ms procedure, the y shall be regarded as non-Union goods unless their customs status as Uni on goods has been prove d. How ever , f or the pur poses of applying expor t duty and expor t licences or expor t control measures laid do wn under the common agr icultural or commercial policies, such goods shall be regard ed as Uni on goods unless it is established that they do not hav e the customs status of Union goods. EN OJ L, 19.9.2026 156/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojC HAPTER 4 Specific use Section 1 T emporar y admission Ar ticle 153 Scope 1. Under the tem porar y admission procedure, non-Union goods intended f or re-expor t ma y be subject to a specif ic use in the customs te r r itory of the Union with to tal or par tial relief from impor t duty and without being subject to: (a) other ch arg es pro vided f or by Uni on or national law; (b) commercial policy measures other than those that prohibit the entr y or exit of goods into or from the cust oms terr itory of the Uni on. 2. The tem porar y admission procedure ma y only be used if the f ollo wing conditions are met: (a) the goods are not intended to undergo any chang e, ex cept nor mal depreciation due to the use that is made of them; (b) it is possible to ensure that the goods placed under the procedure can be identifie d, ex cept: (i) where, in view of the nature of the goods or of their intended use, the absence of identifi cation measures is not liable t o give r ise to any abuse of the procedure; or (ii) in the case referred to in Ar ticle 133, where complia nce with the conditions laid do wn in respect of equivalent goods can be ver ifi ed; (c) where required, an author isation has been granted in accordance with Ar ticle 125 and this Ar ticle; (d) the required data has been pro vided or made available to the customs author ities; (e) the requirements f or total or par tial relief from imp or t duty laid down in the cust oms legislation are met ; (f) the goods hav e ar r ived at the place of release f or the custo ms procedure; and (g) the goods comply with the relevant other legislation applied by the customs author ities. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by: (a) determining the specific use refer red to in paragraph 1 of this Ar ticle; (b) specifying the data to be provided or made ava ilable to the custo ms author ities f or placing goods under the te mporar y admission procedure, as refe r red to in paragraph 2, point (d), of this Ar ticle; (c) la ying do wn the requirements f or total or par tial relief from impor t duty refe r red t o in paragraph 2, point (e), of this Ar ticle. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 157/281Ar ticle 154 Pe r iod dur ing which goods ma y remain under the temporar y admission procedure 1. The custo ms author ities shall det er mine the per iod f or disch arge of the te mporar y admission procedure. Such per iod shall be long enough f or the objective of author ised use to be achi eved. 2. The maximum per iod dur ing which goods ma y remain under the tem porar y admission procedure f or the same pur pose and under the responsibility of the same author isation holder shall be 24 months, even where the procedure was discharg ed by placing the goods under another special procedure and subsequently placing them under the te mporar y admission procedure aga in. 3. Where, in ex ceptional circumstances, the author ised use cannot be ac hieved within the per iod refer red to in paragraph 2, the customs author ities ma y grant a reasonable extension of that per iod, at a justified application of the imp or te r . 4. Excep t in the case of an unf oreseeable event, the overall per iod dur ing which goods ma y remain under the te mporar y admission procedure shall not exceed 10 y ears. Ar ticle 155 Amount of impor t duty in the case of temporar y admission with par tial relief from impor t duty 1. The amount of im por t duty in respect of goods placed under the te mporar y admission procedure with par tial relief from impor t duty shall be set at 3 % of the amount of imp or t duty which w ould hav e been pa yable on those goods had they been released f or free circulation on the date on which they were placed under the t emporary admission procedure. That amount shall be pa yable f or ever y month or fraction of a month dur ing which the goods have been placed under the te mporar y admission procedure with par tial relief from im por t duty . 2. The total amount of im por t duty pa yable in accordance with paragraph 1 shall not ex ceed that which w ould hav e been pa yable if the goods in question had been released f or free circulation on the date on which they were placed under the te mporar y admission procedure. Section 2 End-use Ar ticle 156 End-use procedure 1. Under the end-use procedure, goods ma y be released f or free circulation under a duty ex emp tion or at a reduced rate of duty provid ed f or in Uni on legal acts, on condition that the imp or t er assigns the goods t o a specif ic use. 2. The conditions f or placing goods under the end-use procedure shall be the f ollowing: (a) an author isation has been granted in accordance with Ar ticle 125 and this Ar ticle; (b) the required data has been pro vided or made available to the customs author ities; EN OJ L, 19.9.2026 158/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) any imp or t duty or other ch arg es due, including anti-dumping duties, counte r vailing duties or saf eguard measures, have been paid or are guarante ed, unless the goods are the subject of a dra wing request on a tar iff quota; (d) the goods hav e ar r ived at the place of release f or the custo ms procedure; and (e) the goods comply with the relevant other legislation applied by the customs author ities. 3. Where the goods are at a production stage which would only lead economically to the prescr ibed end-use, the customs author ities ma y establish in the author isation the conditions to be fulfilled f or those goods to be deemed to have been used f or the pur poses laid do wn in the Uni on legal acts pro viding f or the duty exem p tion or reduced rate of duty . 4. Where goods are suitable f or repeat ed use and the customs author ities consider it appropr iate, in order to a void abuse, customs super vision shall continue f or a per iod not exceeding two y ears from the date of their first use f or the pur poses laid down in the Uni on lega l acts providing f or the duty ex emp tion or reduced rate of duty . 5. Where a rat e of yield is required, Ar ticle 157 shall apply to the end-use procedure. 6. W aste and scrap which result from the work ing or processing of goods in accordance with the prescr ibed end-use and losses due t o natural wastage shall be considered as goods assigned to the prescr ibed end-use. 7. W aste and scrap resulting from the destr uction of goods placed under the end-use procedure shall be deemed to have been placed under the cust oms warehousing procedure. 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the data to be provided or made available to the customs author ities f or placing goods under the end-use procedure, as refe r red to in paragraph 2, point (b), of this Ar ticle. C HAPTER 5 Pro cessing Section 1 General pro visions Ar ticle 157 R ate of yield Exc ept where a rate of yield has been specified in Uni on legal acts gove r ning specific fie lds, the custo ms author ities shall set either the rate of yield or a verage rat e of yield of the processing operation or , where appropr iate, the method of determi ning suc h rate . The rate of yield or ave rage rate of yield of the processing operation shall be det er mined on the basis of the actual circumstances in which processing operations are, or are to be, car r ied out. That rate ma y where appropr iate, be adjusted in accordance with Ar ticle 12. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 159/281Section 2 Inward processing Ar ticle 158 Scope 1. Without prejudice to Ar ticle 133, under the in ward processing procedure, non-Union goods ma y be used in the customs t er r ito r y of the Uni on in one or more processing operations without being subject to: (a) imp or t duty or other ch arg es, including anti-dump ing duties, counte r vailing duties or saf eguard measures; (b) commercial policy measures other than those that prohibit the entr y or exit of goods into or from the cust oms terr itory of the Uni on. 2. The conditions f or placing goods under the inward processing procedure shall be the f ollowi ng: (a) an author isation has been granted in accordance with Ar ticle 125 and this Ar ticle; (b) the required data has been pro vided or made available to the customs author ities; (c) the goods comply with the relevant other legislation applied by the customs author ities; and (d) the goods hav e ar r ived at the place of release f or the custo ms procedure. 3. The in ward processing procedure ma y be used in cases other than repair and destr uction only under the condition that the goods placed under that procedure, without prejudice to the use of production accessor ies, can be identifie d in the processed products. In the case refer red to in Ar ticle 133, the inward processing procedure ma y be used where com pliance with the conditions laid down therein in respect of equivalent goods can be ver ified. 4. In addition to paragraphs 1, 2 and 3 of this Ar ticle, the inward processing procedure ma y also be used f or any of the f ollo wing goods: (a) goods intende d to undergo operations to ensure their comp liance with t echnical requirements f or their release f or free circulation; (b) goods which have to undergo usual f or ms of handling in accordance with Ar ticle 132. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the data to be provid ed or made ava ilable to the custo ms author ities f or placing goods under the in ward processing procedure, as refer red to in paragraph 2, point (b), of this Ar ticle. EN OJ L, 19.9.2026 160/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 159 Period f or discharge 1. The customs author ities shall specify the per iod f or disch arg e of the inward processing procedure in accordance with Ar ticle 129. That per iod shall r un from the date on which the non-U nion goods are placed under the inward processing procedure and shall take account of the time required to car r y out the processing operations and to disch arge that procedure. 2. The customs author ities ma y grant a reasonable extension of the per iod specified pursuant to paragraph 1, at a justified application of the holder of the author isation. The author isation ma y specify that a per iod that begins in the course of a month, quar te r or semester is to end on the last da y of a subsequent month, quar ter or semeste r , respectively . 3. In the case of pr ior expor t in accordance with Ar ticle 133(2), point (d), the author isation shall specify the per iod within which the non-Union goods are to be placed under the in ward processing procedure. When specifying that per iod, the customs author ities shall take account of the time required f or procurement and transpor t to the customs te r r itory of the Uni on, as indicate d by the applicant. That per iod shall be set in months and shall not ex ceed 12 months. It shall r un from the date of placing the processed products obtained from the cor responding equivalent goods under the expor t procedure. Ar ticle 160 T emporar y re-expor t for fur ther processing 1. Upon application, the customs author ities ma y author ise some or all of the goods placed under the inward processing procedure, or the processed products, f or tem porar y re-expor t f or the pur pose of fur ther processing outside the custo ms te r r itory of the Uni on. 2. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying down the conditions f or te mporar ily re-expor ting goods f or fur ther processing, as refe r red to in paragraph 1 of this Ar ticle. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 161/281Section 3 Outward processing Ar ticle 161 Scope 1. Under the outward processing procedure, Uni on goods ma y be te m porar ily expor te d from the customs te r r itory of the Uni on in order to undergo processing operations. The processed products resulting from those goods ma y be released f or free circulation with t otal or par tial relief from impor t duty at the application of the holder of the author isation, or of any other person established in the customs t er r itory of the Uni on that has obtained the consent of the holder of the author isation, and provid ed that the conditions of the author isation are fulfilled. 2. The conditions f or placing goods under outward processing shall be the f ollo wing: (a) an author isation has been granted in accordance with Ar ticle 125 and this Ar ticle; (b) the required data has been pro vided or made available to the customs author ities; (c) any expor t duty or other charg es due hav e been paid or are guaranteed; and (d) the goods comply with the relevant other legislation applied by the customs author ities. 3. The customs author ities shall not grant an author isation f or an outward processing procedure f or any of the f ollowing Uni on goods: (a) goods the expor t of which gives r ise to repa yment or remission of imp or t duty ; (b) goods which, pr ior to expor t, were released f or free circulation under a duty exem pt ion or at a reduced rate of duty by vir tue of their end-use, f or as long as the pur poses of suc h end-use hav e not been fulf illed, unless those goods have to undergo repair operations; (c) goods in respect of which a financ ial advantage is grante d under the common agr icultural policy by vir tue of the expor t of those goods. 4. The customs author ities shall specify the per iod within which goods te mporar ily expor t ed are t o be re-impor t ed into the customs te r r itory of the Uni on in the f or m of processed products and released f or free circulation, in order to be able to benefi t from total or par tial relief from imp or t duty . They ma y grant a reasonable extension of that per iod, at a justified application of the holder of the author isation. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the data to be provided or made available to the customs author ities f or placing goods under the outward processing procedure as refe r red to in paragraph 2, point (b), of this Ar ticle. EN OJ L, 19.9.2026 162/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 162 Goods repaired or replaced free of charge 1. Where it is established t o the satisfa ction of the custo ms author ities that goods hav e been repaired or replaced free of ch arge, either because of a contractual or statutor y oblig ation ar ising from a guarante e or because of a manufa ctur ing or material defe ct, or because the goods did not meet the specifications request ed by the buy er to the seller of the goods, they shall be grante d to tal relief from imp or t duty . 2. Paragraph 1 shall not apply where account was taken of the manufa ctur ing or materi al defect at the time when the goods in question were first released f or free circulation. Ar ticle 163 Goods repaired or altered in the context of inter national ag reements 1. T otal relief from im por t duty shall be grante d to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfac tion of the customs author ities that: (a) those goods hav e been repaired or alt ered in a third countr y with which the Uni on has concluded an inter national agreement providing f or such relief; and (b) the conditions f or the relief from imp or t duty laid do wn in the agreement refer red to in point (a) are fulf illed. 2. Paragraph 1 of this Ar ticle shall not apply t o processed products resulting from equivalent goods as refe r red to in Ar ticle 133 and to replacement products as refer red to in Ar ticles 164 and 165. Ar ticle 164 Sta ndard excha nge sys tem 1. Under the standard exc hang e system, an impor te d product (‘replacement product ’) ma y , in accordance with paragraphs 2 to 5, replace a processed product. 2. The custo ms author ities shall, upon application, author ise the standard exc hang e system t o be used where the processing operation inv olves the repair of defe ctive Union goods other than those subject to measures laid do wn under the common agr icultural policy or to the specif ic ar rang ements applicable to cer tain goods resulting from the processing of agr icultural products. 3. Replacement products shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same te ch nical charact er istics as the defective goods wo uld have had if the y had undergone repair . 4. Where the defe ctive goods hav e been used bef ore expor t, the replacement products must also have been used. The custo ms author ities shall, ho wever , waive that requirement if the replacement product has been supplied free of charg e, either because of a contractual or statuto r y obliga tion ar ising from a guarantee or because of a material or manufactur ing defe ct. 5. The provisions which w ould be applicable to the processed products shall apply to the replacement products. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 163/281Ar ticle 165 Pr ior impor t of replacement products 1. Under the conditions they la y do wn and at the application of the person concer ned, the custo ms author ities shall author ise replacement products to be im por ted bef ore the defe ctive goods are expor te d. In the event of suc h pr ior impor t of a replacement product, a guarantee shall be provid ed, covering the amount of the imp or t duty that w ould be pa yable should the defe ctive goods not be expor te d in accordance with paragraph 2. 2. The defe ctive goods shall be expor te d within a per iod of two months from the date of the release f or free circulation of the replacement products. 3. Where, in ex ceptiona l circumstances, the defe ctive goods cannot be expor ted within the per iod refe r red to in paragraph 2, the customs author ities ma y grant a reasonable exte nsion of that per iod, at a justifi ed application of the holder of the author isation. TITLE IX T ARIFF CL ASSIFIC A TION , ORIGIN AND CUSTOMS V ALU E OF GOODS C HAPTER 1 Common Customs T ar iff and tar iff classification of goods Ar ticle 166 Common Customs T ar iff and customs sur v eillance 1. Impor t and expor t duty due shall be based on the Common Customs T ar iff. Other measures prescr ibed b y Uni on provisions gove r ning specif ic fields relating t o trade in goods shall, where appropr iate, be applied in accordance with the tar iff classif ication of those goods. 2. The Common Customs T ar iff shall compri se all of the f ollowing: (a) the Combined Nomenclature; (b) any other nomenclature which is wholly or par tly based on the Combined Nomenclature, or which provid es f or fur ther subdivisions to it, and which is established by Uni on legal acts gove r ning specif ic fields with a view to the application of tar iff measures relating to trade in goods; (c) the con ventional or nor mal autonomo us customs duty applicable to goods covered b y the Combined Nomenclature; (d) the pref erential tar iff measures contained in agreements which the Union has concluded with cer tain third countr ies or groups of third countr ies; (e) prefer ential tar iff measures adop ted unilater ally by the Union in respect of cer tain third countr ies or groups of third countr ies; (f) autonomous measures provid ing f or a reduction in, or exem p tion from, customs duty on cer tain goods; EN OJ L, 19.9.2026 164/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(g) f av ourable tar iff treatment specified f or cer tain goods, b y reason of their nature or end-use, within the framework of measures referred to under points (c) to (f) or point (h); (h) other measures provid ed f or by Uni on lega l acts concer ning agr icultural policy , commercial policy or other areas that are based on the tar iff classif ication of the goods, in par ticular provisiona l or definitive anti-dum ping duties, counter vailing duties or saf eguard measures. 3. Where the goods concer ned meet the conditions included in the measures refe r red to in paragraph 2, points (d) to (g), those measures ma y apply instead of the measures provided f or in point (c) of that paragraph. The measures refe r red to in paragraph 2, points (d) to (g), ma y be applied retroactively provided that the time limits and conditions laid do wn in the relevant measure or in this Regulation are complie d with and that: (a) as regard s the measures laid do wn in paragraph 2, points (d) and (e), those measures provid e f or suc h retroactive application; (b) as regard s the measures laid do wn in paragraph 2, point (d), the third countr y or group of third countr ies also allow f or suc h retroactive application. 4. Where the application of the measures refe r red to in paragraph 2, points (d) to (g), or the ex emp tion from measures referred to in point (h) of that paragraph is restr icted to a cer tain volume of imp or ts or expor ts, that application or ex emp tion shall, in the case of tar iff quotas or other quotas, cease as soon as the specified v olume of imp or ts or expor ts is reac hed. In the case of tar iff ceilings, the application of suc h measures shall cease by vir tue of a Uni on legal act. 5. The Commission ma y subject the release f or free circulation, the expor t and the placement under cer tain special procedures of goods to cust oms sur veillance f or the pur poses refe r red to in Ar ticle 41(4). 6. The Commission shall adop t implementing acts la ying do wn the measures on the unif or m management of the tar iff and other quotas and the tar iff ceilings refer red to in paragraph 4 of this Ar ticle, and on the managem ent of the custo ms sur veillance refe r red t o in paragraph 5 of this Ar ticle. Those im plementing acts shall be adop te d in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 167 T ar iff classif ication of goods 1. For the application of the Common Customs T ar iff, tar iff classification of goods shall consist of the det er mination of one of the subheadings or fur ther subdivisions of the Combined Nomenclature under which those goods are to be classif ied. 2. For the application of non-tar iff measures, tar iff classification of goods shall consist of the det er mination of one of the subheadings or fur ther subdivisions of the Combined Nomenclature, or of any other nomenclature which is established by Uni on lega l acts and which is wholly or par tly based on the Combined Nomenclature or which provides f or fur ther subdivisions to it, under which those goods are to be classif ied. 3. The subheading or fur ther subdivision determ ined in accordance with paragraphs 1 and 2 shall be used f or the pur pose of applying the measures linke d t o that subheading. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 165/2814. The Commission ma y adopt im plementing acts det er mining the tar iff classif ication of goods in accordance with paragraphs 1 and 2 of this Ar ticle. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refe r red to in Ar ticle 283(4). On duly justified imp erative grounds of urg ency relating to the need t o rapidly ensure the cor rect and unif or m application of the Combined Nomenclature, the Commission shall adop t immediately applicable imp lementing acts in accordance with the procedure refer red to in Ar ticle 283(5). C HAPTER 2 Or igin of goods Ar ticle 168 Non-pref erential or igin The r ules f or the determi nation of the non-pref erential or igin of goods in Ar ticles 169 and 170 shall be used f or applying the f ollowing: (a) the Common Custo ms T ar iff, excep t f or the measures refer red to in Ar ticle 166(2), points (d) and (e); (b) measures, other than tar iff measures, established by Uni on leg al acts govern ing specific fie lds relating t o trade in goods; and (c) other Uni on measures relating to the or igin of goods. Ar ticle 169 A cquisition of non-prefere ntial or igin 1. Goods wholly obtained in a sing le countr y or t er r ito r y shall be regard ed as hav ing their or igin in that countr y or te r r itory . 2. Goods the production of which in volves more than one countr y or te r r itory shall be deemed to or iginate in the countr y or te r r itory where they under went their last, substantial, economically justified processing or working, in an under taking equipped f or that pur pose, resulting in the manufacture of a new product or representing an im por tant stage of manufa cture. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying down the r ules under which goods whose det er mination of non-preferential or igin is required f or the pur poses of applying the Union measures refer red to in Ar ticle 168 are considered to be wholly obtained in a sing le countr y or te r r itory or to hav e undergone their last, substantial, economically justifi ed processing or working, in an under taking equipped f or that pur pose, resulting in the manufacture of a new product or representing an impor tant stage of manufacture in a countr y or t er r ito r y , in accordance with paragraphs 1 and 2 of this Ar ticle. EN OJ L, 19.9.2026 166/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 170 Proof of non-prefere ntial or igin 1. Where the impor te r has indicated an or igin of the goods pursuant to the customs legislation, the customs author ities ma y require the imp or te r to pro ve the or igin of those goods. 2. Where a proof of or igin of goods is provid ed pursuant to the custo ms legislation or other Union lega l acts gover ning specific fields, the customs author ities ma y , in the event of reasonable doubt, require an y additional evidence needed in order t o ensure that the indication of or igin complie s with the r ules laid do wn by the relevant Uni on legal act. 3. Where the exige ncies of trade so require, a document proving the or igin of goods ma y be issued in the Uni on in accordance with the r ules of or igin in f orce in the countr y or terr itory of destination or any other method identifying the countr y where those goods were wholly obtained or under went their last substantial transf or mation. 4. The Commission shall adopt im plementing acts la ying do wn the procedural r ules f or the pro vision and ver ifi cation of a proof of or igin of goods. Those imp lementing acts shall be adop te d in accordance with the examination procedure referred to in Ar ticle 283(4). Ar ticle 171 Pref erential or igin 1. In order to benefit from the measures refer red to in Ar ticle 166(2), point (d) or (e), or from non-tar iff pref erential measures, goods shall comp ly with the r ules on prefer ential or igin refer red to in paragraphs 2 to 5 of this Ar ticle. 2. In the case of goods benef iting from pref erential measures contained in agreements which the Union has concluded with cer tain third countr ies or with groups of such countr ies, the r ules on pref erential or igin shall be those laid do wn in those agreements. 3. In the case of goods benefiting from preferential measures applicable in trade between the customs te r r itory of the Uni on and Ceuta and Melilla, as contained in Prot ocol 2 to the 1985 A ct of A ccession, the r ules on pref erential or igin shall be those adop ted in accordance with Ar ticle 9 of that Proto col. 4. In the case of goods benefiting from pref erential measures contained in prefer ential ar rang ements in fa v our of the ove rseas countr ies and te r r itorie s associate d with the Uni on, the r ules on preferential or igin shall be those adopt ed in accordance with Ar ticle 203 TFEU. 5. Upon its ow n initiative or at the request of a beneficiar y countr y or te r r itory , the Commission ma y , f or cer tain goods, grant that countr y or te r r itory a tem porar y deroga tion from the r ules on preferential or igin refer red to in paragraph 9 (‘tem porar y derogation’). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 167/281The te mporar y derogat ion shall be justif ied b y one of the f ollowing reasons: (a) inter nal or exter nal f actor s te mporar ily depr ive the beneficiar y countr y or ter r itory of the ability to comp ly with the r ules on prefer ential or igin; (b) the beneficiar y countr y or ter r itory requires time t o prepare itself to comply with the r ules on preferential or igin. 6. A request f or t emporary derogat ion shall be made to the Commission b y the beneficiar y countr y or te r r itory concer ned. That request shall state the reasons, as indicate d in paragraph 5, second subparagraph, why the te mporar y derogat ion is required and shall contain the appropr iat e suppor ting documents. 7. The tem porar y derogation shall be limited t o the duration of the effe cts of the inte r nal or exter nal fact ors giving r ise to it or the length of time needed f or the benefi ciar y countr y or te r r itory to achieve comp liance with the r ules. 8. Where a te m porar y derogation is grante d, the benefici ar y countr y or te r r itory concer ned shall comply with any requirements laid do wn as t o inf or mation to be provid ed to the Commission concer ning the use of the derogation and the managem ent of the quantities f or which the te mporar y derogat ion is grante d. 9. The Commission shall adop t deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn r ules on pref erential or igin as regards goods benef iting from pref erential measures adop ted unilaterally b y the Uni on in respect of cer tain third countr ies or groups of such countr ies, other than those refer red to in paragraph 4 of this Ar ticle. Those r ules shall be based either on the cr iter ion that goods are wholly obtained or on the cr iter ion that goods result from sufficient processing or wo rking. 10. The Commission shall adop t imp lementing acts: (a) la ying do wn the procedural r ules on the pref erential or igin of goods f or the pur poses of the measures refer red to in paragraph 1; (b) la ying do wn a measure granting a benefi ciar y countr y or te r r itory the t emporary deroga tion. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 172 Deter mination of or igin of specif ic goods The Commission ma y adopt imp lementing acts la ying do wn measures to determine the or igin of specific goods in accordance with the r ules of or igin applicable to those goods. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). On duly justified imp erative grounds of urg ency relating to the need t o rapidly ensure the cor rect and unif or m application of r ules of or igin, the Commission shall adop t immediately applicable implementing acts in accordance with the procedure referred to in Ar ticle 283(5). EN OJ L, 19.9.2026 168/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojC HAPTER 3 V alue of goods f or customs pur poses Ar ticle 173 Scope The cust oms value of goods f or the pur poses of applying the Common Custo ms T ar iff and non-tar iff measures laid do wn by Uni on legal acts gove r ning specific fields relating to trade in goods (‘customs value’) shall be det er mined in accordance with Ar ticles 174 and 179. Ar ticle 174 Method of cus t oms valuation based on the transaction value 1. The pr imar y basis f or the customs value shall be the transaction value, that is the pr ice actually paid or pa yable f or the goods when sold f or expor t t o the customs ter r itory of the Uni on, adjuste d in accordance with Ar ticles 176 and 177. 2. The pr ice actually paid or pa yable refer red to in paragraph 1 shall be the total pa yment made or to be made by the buy er to the seller , or by the buy er to a third par ty f or the benefit of the seller , f or the impor te d goods and include all pa yments made or to be made as a condition of sale of the impor te d goods. 3. The transaction value refe r red to in paragraph 1 shall be used provid ed that all of the f ollo wing conditions are fulf illed: (a) there are no restr ictions as to the disposal or use of the goods by the buy er , other than any of the f ollowing: (i) restr ictions imp osed or required by a law or by public author ities in the Union; (ii) limitations of the g eographical area in which the goods can be resold; (iii) restr ictions which do not substantially affe ct the customs value of the goods concer ned; (b) the sale or pr ice is not subject to some condition or consideration f or which a value cannot be determi ned with respect to the goods being valued; (c) no par t of the proceeds of any subsequent resale, disposal or use of the goods by the buy er will accr ue directly or indirectly to the seller , unless an appropr iat e adjustment can be made; and (d) the buy er and seller are not related or the relationship did not inf luence the pr ice. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 169/281Ar ticle 175 T ransaction value for goods purchased in dist ance sales 1. The transaction value f or goods purchased in distance sales shall be det er mined on the basis of that sale. 2. Where the goods are purchased in distance sales while placed under the custo ms warehousing procedure in accordance with Ar ticle 145, af te r they were brought into the custo ms te r r itory of the Uni on, the transaction value shall be determined on the basis of that sale. Ar ticle 176 Elements of the transaction value 1. In determi ning the custo ms value under Ar ticle 174, the f ollowi ng elements shall be added to the pr ice actually paid or pa yable f or the imp or ted goods: (a) the f ollowi ng, to the extent that the y are incur red b y the buy er but are not included in the pr ice actually paid or pa yable f or the goods: (i) commissions and brok erage, ex cept buying commissions; (ii) the cost of containers which are treated as being one, f or cust oms pur poses, with the goods in question; and (iii) the cost of packing, whether f or labour or mat er ials; (b) the value, appor tioned as appropr iat e, of the f ollowing goods and ser vices where supplied directly or indirectly by the buy er free of charg e or at reduced cost f or use in connection with the production and sale f or expor t of the imp or ted goods, to the extent that suc h value has not been included in the pr ice actually paid or pa yable: (i) mat er ials, comp onents, par ts and similar ite ms incor porate d into the im por ted goods; (ii) t ools, dies, moulds and similar items used in the production of the imp or te d goods; (iii) mat er ials consumed in the production of the impor te d goods; and (iv) engineer ing, development, ar tw ork, design w ork and plans and sk etches under taken elsewhere than in the Uni on and necessar y f or the production of the imp or te d goods; (c) ro yalties and licence f ees related to the goods being valued that the buy er must pa y , either directly or indirectly , as a condition of sale of the goods being valued, to the extent that suc h ro yalties and fees are not included in the pr ice actually paid or pa yable; (d) the value of any par t of the proceeds of any subsequent resale, disposal or use of the impor te d goods that accr ues directly or indirectly t o the seller; and EN OJ L, 19.9.2026 170/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(e) the f ollowing costs until the place where the goods are brought into the custo ms te r r itory of the Uni on: (i) the cost of transpor t and insurance of the im por ted goods; and (ii) loading and handling ch arges associate d with the transpor t of the impor te d goods. 2. Additions to the pr ice actually paid or pa yable pursuant t o paragraph 1 shall be made only on the basis of objective and quantifi able data. 3. No additions shall be made to the pr ice actually paid or pa yable in det er mining the custo ms value, ex cept as provid ed in this Ar ticle. Ar ticle 177 Elements not to be included in the customs value When det er mining the customs value under Ar ticle 174, none of the f ollowing shall be included: (a) the cost of transpor t of the impor te d goods af t er their entr y into the custo ms ter r itory of the Uni on; (b) ch arges f or constr uction, erection, assembly , mainte nance or te chnical assistance, under taken af ter the entr y into the customs t er r ito r y of the Uni on of the im por te d goods such as industr ial plants, machinery or equipment ; (c) ch arges f or inte rest under a financing ar rang ement ent ered into by the buyer and relating to the purc hase of the imp or te d goods, ir respective of whether the finance is provided by the seller or another person, provided that the financ ing ar rang ement has been made in wr iting and, where required, that the buy er can demonstrate that the f ollowing conditions are fulf illed: (i) suc h goods are actually sold at the pr ice declared as the pr ice actually paid or pa yable; (ii) the claimed rate of inte rest does not ex ceed the level f or suc h transactions prevailing in the countr y where, and at the time when, the finance was provid ed; (d) ch arges f or the r ight to reproduce the imp or te d goods in the Union; (e) buying commissions; (f) imp or t duties or other charg es pa yable in the Uni on by reason of the imp or t or sale of the goods; (g) notwithstanding Ar ticle 176(1), point (c), pa yments made by the buyer f or the r ight to distr ibut e or resell the imp or ted goods, if suc h pa yments are not a condition of the sale f or expor t t o the Uni on of the goods. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 171/281Ar ticle 178 Simplif ications 1. The customs author ities ma y , upon application, author ise that the f ollo wing amounts be determined on the basis of specific cr iteria where they are not quantifiable on the date on which the customs declaration is accept ed or on the date on which the data must be ava ilable to the custo ms author ities: (a) amounts which are to be included in the customs value in accordance with Ar ticle 174(2); and (b) the amounts refer red to in Ar ticles 176 and 177. 2. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or granting the author isation refe r red to in paragraph 1 of this Ar ticle. Ar ticle 179 Secondar y methods of customs valuation 1. Where the cust oms value cannot be determi ned under Ar ticle 174, it shall be det er mined by proceeding sequentially from point (a) to point (d) of paragraph 2, until the first point under which the custo ms value can be det er mined. The order of application of points (c) and (d) of paragraph 2 shall be reversed if the im por ter or , where applicable, if the declarant so requests. 2. The customs value pursuant to paragraph 1 shall be: (a) the transaction value of identical goods sold f or expor t to the customs te r r itory of the Uni on and expor ted at or about the same time as the goods being valued; (b) the transaction value of similar goods sold f or expor t to the customs te r r itory of the Uni on and expor te d at or about the same time as the goods being valued; (c) the value based on the unit pr ice at which the im por ted goods, or identical or similar imp or ted goods, are sold within the cust oms te r r itory of the Uni on in the greatest aggregat e quantity to persons not related to the sellers; or (d) the comp uted value, consisting of the sum of: (i) the cost or value of mat er ials and fabri cation or other processing emplo y ed in producing the im por ted goods; (ii) an amount f or prof it and general expenses equal to that usually ref lected in sales of goods of the same class or kind as the goods being valued which are made by producers in the countr y of expor t f or expor t to the Union; (iii) the cost or value of the elements refe r red to in Ar ticle 176(1), point (e). EN OJ L, 19.9.2026 172/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. Where the custo ms value cannot be determin ed under paragraph 1 of this Ar ticle, it shall be det er mined on the basis of data available in the custo ms te r r itory of the Uni on, using reasonable means consist ent with the pr inciples and g eneral provisions of all of the f ollowing: (a) the Agreement on Im plementation of Ar ticle VII of the General Agreement on T ar iffs and T rade 1994; (b) Ar ticle VII of the General Agreement on T ar iffs and T rade; (c) this Chapt er . 4. In the case of distance sales, where the impor te r does not dispel reasonable doubts concer ning whether the declared transaction value represents the total pr ice actually paid or pa yable as refer red to in Ar ticle 174(1), customs author ities ma y use the appropr iat e secondar y valuation method to redet er mine the customs value of those goods. This is without prejudice to the possibility f or the impor te r to provide the necessar y inf or mation, within a reasonable time limit, to justify that the customs value ma y be determined in the manner prescr ibed in paragraph 1 of this Ar ticle. Ar ticle 180 Customs value f or expor t duty pur poses 1. Where expor t duties are established, the value f or expor t duty pur poses shall be det er mined on the basis of: (a) the pr ice actually paid or pa yable f or the goods when sold f or expor t from the customs te r r itory of the Uni on, provid ed that the buy er and seller are not related or their relationship did not inf luence that pr ice, adjuste d, where necessar y , in accordance with paragraphs 2 and 3, and as resulting from the data provided by the expor te r ; or (b) a value based on objective and ver ifi able data, including the mark et pr ice of identical or similar goods expor ted from the Uni on at the same place and time, where the pr ice refer red to in point (a) of this paragraph is unavailable, incom plete or does not ref lect the economic value of the goods. 2. The value f or expor t duty pur poses shall include all costs directly linked to the expor t transaction. 3. The value f or expor t duty pur poses shall exclude costs incur red af te r the goods have lef t the custo ms te r r itory of the Uni on and any pa yments not relate d to the expor ted goods. 4. Where necessar y , the custo ms author ities ma y request additional evidence in order to ver ify the data provided b y the expor te r or to determi ne the value f or expor t duty pur poses in accordance with this Ar ticle. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the data required f or the determin ation of the customs value f or expor t duty pur poses as refe r red to in this Ar ticle. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 173/281Ar ticle 181 Procedural r ules f or deter mining the cus t oms value The Commission shall adopt im plementing acts la ying do wn the procedural r ules: (a) f or det er mining the customs value on the basis of the transaction value, in accordance with Ar ticle 174(1) and (2), including procedural r ules f or adjusting the pr ice actually paid or pa yable, in accordance with Ar ticles 176 and 177, and f or the application of the conditions refe r red to in Ar ticle 174(3); (b) f or det er mining the cust oms value by secondar y methods, in accordance with Ar ticle 179; (c) f or det er mining the cust oms value f or expor t duty pur poses, in accordance with Ar ticle 180. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). Ar ticle 182 Deter mination of the cus t oms value in specif ic situations The Commission ma y adopt implementing acts la ying do wn measures establishing the appropr iate method of cust oms valuation or cr iter ia to be used f or determi ning the customs value in specif ic situations, including distance sales. Those imp lementing acts shall be adopt ed in accordance with the examination procedure refer red to in Ar ticle 283(4). On duly justified imp erative grounds of urg ency concer ning the measures referred t o in the fi rst paragraph of this Ar ticle, relating to the need t o rapidly ensure the cor rect and unif or m application of r ules f or the determ ination of the cust oms value of goods, the Commission shall adopt immediate ly applicable im plementing acts in accordance with the procedure referred to in Ar ticle 283(5). TITLE X CUSTOMS DEBTS AND GU ARANTEES C HAPTER 1 Incur r ence of a customs debt Section 1 Cus t oms debt on impor t Ar ticle 183 Release f or free circulation and temporar y admission 1. A customs debt on im por t f or placing the goods under the release f or free circulation procedure or under the te mporar y admission procedure with par tial relief from impor t duty or the end-use procedure shall be incur red when the imp or te r notif ies the a vailability of the goods in accordance with Ar ticle 74(1). 2. By wa y of derogation from paragraph 1 of this Ar ticle, the customs debt shall be incur red upon: (a) the release of the goods, where Ar ticle 205(5) applies; EN OJ L, 19.9.2026 174/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(b) the accep tance of the custo ms declaration, where applicable, until 28 Febr uar y 2034; (c) the accep tance of the pa yment by the person that has chosen to use the IOSS sc heme. 3. The imp or ter shall be the debtor . In the event of indirect representation, the customs representative and the person on whose behalf the cust oms representative is acting shall both be the debtors and shall be jointly and severally liable f or the customs debt. 4. Where the inf or mation provid ed or made available f or the pur pose of the procedures referred t o in paragraph 1 leads to all or par t of the im por t duty not being collected , the person that provid ed that inf or mation and who knew , or who should reasonably hav e kno wn, that suc h inf or mation was f alse shall also be a debtor . 5. Until 28 Febr uar y 2034, where a customs declaration is lodged the declarant shall be the debtor . In the event of indirect representation, the person on whose behalf the customs representative is acting shall also be a debtor . Ar ticle 184 Special pro visions relating to non-or iginating goods 1. A customs debt shall be incur red at the moment of the release of the products f or re-expor t where: (a) a pref erential ar rang ement between the Union and cer tain third countr ies or groups of suc h countr ies provid es that the prefer ential tar iff treatment of products or iginating in the Union requires non-or iginating goods used in their manufa cture be subject to pa yment of the im por t duties; and (b) a proof of or igin f or those products has been issued or made out. 2. The custo ms debt shall be calculate d as the amount of imp or t duty cor responding to the debt that would have been incur red if the non-or iginating goods that were used in the manuf acture of the products being re-expor ted had been released f or free circulation on the same date. 3. The expor ter shall be the debtor . In the event of indirect representation, the custo ms representative and the person on whose behalf the cust oms representative is acting shall both be the debtors and shall be jointly and severally liable f or the customs debt. Ar ticle 185 Customs debt incur red through non-compliance 1. For goods liable t o impor t duty , a custo ms debt on imp or t shall be incur red when there is non-com pliance with any of the f ollo wing: (a) an obligati on laid down in the customs legislation concer ning the introduction of non-Union goods into the custo ms te r r itory of the Uni on, their removal from customs super vision, or the movement, processing, storag e, te mporar y st orage, t emporary admission or disposal of such goods within that ter r itory ; (b) an obliga tion laid down in the custo ms legislation concer ning the end-use of goods within the customs t er r itory of the Uni on; (c) a condition govern ing the placing of non-Union goods under a custo ms procedure or the granting, by vir tue of the end-use of the goods, of duty ex emp tion or a reduced rate of impor t duty . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 175/2812. The time at which the custo ms debt is incur red shall be either of the f ollo wing: (a) where the non-fulfilment of an obliga tion gives r ise to the customs debt, the moment when that oblig ation is not fulf illed or ceases to be fulf illed; (b) the time when goods are placed under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting, by vir tue of the end-use of the goods, of a duty ex emp tion or a reduced rate of impor t duty was not in fact fulfilled. 3. In the cases refe r red to in paragraph 1, points (a) and (b), the debtor shall be any of the f ollo wing: (a) any person that was required to fulf il the obliga tions concer ned; (b) any person who knew , or who should reasonably have known that an obliga tion under the cust oms legislation had not been fulfilled and who acted on behalf of the person who was oblige d to fulfil the obligation, or who par ticipated in the act which led to the non-fulfi lment of the oblig ation; (c) any person that acquired or held the goods in question and who knew , or who should reasonably hav e kno wn at the time of acquir ing or receiving the goods that an obliga tion under the customs legislation had not been fulf illed. 4. In the cases refe r red to in paragraph 1, point (c), the debto r shall be the person that is required to comply with the conditions gove r ning the placing of the goods under a custo ms procedure or the granting, by vir tue of the end-use of the goods, of a duty ex emp tion or reduced rate of impor t duty . 5. Where the inf or mation required under the customs legislation relating to the conditions gover ning the placing of the goods under that custo ms procedure is provid ed to the customs author ities, and suc h inf or mation leads to all or par t of the imp or t duty not being collected, the person that provided that inf or mation and who knew , or who should reasonably have kno wn, that suc h inf or mation was f alse shall also be a debtor . Ar ticle 186 Deduction of an amount of impor t duty already paid 1. Where a cust oms debt is incur red pursuant to Ar ticle 185(1) in respect of goods released f or free circulation at a reduced rate of imp or t duty by vir tue of their end-use, the amount of imp or t duty paid when the goods were released f or free circulation shall be deduct ed from the amount of imp or t duty cor responding t o the customs debt. The first subparagraph shall also apply where a custo ms debt is incur red in respect of scrap and waste resulting from the destr uction of suc h goods. 2. Where a cust oms debt is incur red pursuant to Ar ticle 183(1) or Ar ticle 185(1) in respect of goods placed under te mporar y admission with par tial relief from imp or t duty , the amount of im por t duty paid under par tial relief shall be deduct ed from the amount of impor t duty cor responding to the customs debt. EN OJ L, 19.9.2026 176/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojSection 2 Cus t oms debt on expor t Ar ticle 187 Expor t and outward processing 1. A customs debt on expor t f or placing goods under the expor t procedure or the outward processing procedure shall be incur red at the time when the expor te r notif ies the availa bility of the goods in accordance with Ar ticle 74(1). 2. By wa y of derogation from paragraph 1, the customs debt shall be incur red at the time of: (a) where Ar ticle 205(5) applies, the release of the goods; (b) the accep tance of the custo ms declaration, where applicable, until 28 Febr uar y 2034. 3. The expor ter shall be the debtor . In the event of indirect representation, the custo ms representative and the person on whose behalf the cust oms representative is acting shall both be the debtors and shall be jointly and severally liable f or the customs debt. 4. Where the inf or mation provid ed f or placing the goods under the expor t procedure or the outward processing procedure leads to all or par t of the expor t duty not being collected , the person that provided that inf or mation and who knew , or who should reasonably have known, that such inf or mation was f alse shall also be a debtor . Ar ticle 188 Customs debt incur red through non-compliance 1. For goods liable t o expor t duty , a customs debt on expor t shall be incur red when there is non-compliance with either of the f ollo wing: (a) an obliga tion laid down in the cust oms legislation f or the exit of the goods; (b) a condition under which the goods were allowed to be take n out of the customs ter r itory of the Union with total or par tial relief from expor t duty . 2. The time at which the custo ms debt is incur red shall be one of the f ollowing: (a) the moment at which the goods are actually taken out of the customs te r r itory of the Union without provid ing or making availa ble inf or mation to the customs author ities on suc h expor t ; (b) the moment at which the goods reac h a destination other than that f or which they were allo wed to be take n out of the customs t er r ito r y of the Uni on with to tal or par tial relief from expor t duty ; (c) where the customs author ities are unable to determi ne the moment refer red to in point (b), the expir y of the time limit set f or the production of evidence that the conditions entitling the goods to suc h relief hav e been fulf illed. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 177/2813. In the cases refe r red to in paragraph 1, point (a), the debtor shall be any of the f ollowing: (a) any person that was required to fulf il the obliga tion concer ned; (b) any person who knew , or should reasonably hav e known, that the obliga tion concer ned had not been fulf illed and who was acting on behalf of the person that was oblige d to fulfil the obligation; (c) any person that par ticipate d in the act which led to the non-fulfi lment of the obligation and who knew , or should reasonably have kno wn that the required inf or mation had not been provided or , where applicable, a cust oms declaration that should hav e been lodg ed was not lodg ed. 4. In the cases referred to in paragraph 1, point (b), the debtor shall be any person that is required to comply with the conditions under which the goods were allo wed to be taken out of the customs ter r itory of the Uni on with to tal or par tial relief from expor t duty . Section 3 Pro visions common to customs debt incur red on impor t and expor t Ar ticle 189 Customs debt where goods are subject to other legislation applied by the customs author ities 1. The customs debt on imp or t or expor t shall be incur red even if it relates t o goods which are subject to other legislation applied b y the customs author ities on imp or t or expor t of any kind. 2. By wa y of derogation from paragraph 1, no customs debt shall be incur red on either of the f ollowi ng: (a) the unla wful introduction into the customs ter r ito r y of the Uni on of counterfeit cur rency ; (b) the introduction into the customs te r r itory of the Uni on of narcotic dr ugs and psy ch otropic substances other than when str ictly super vised by the comp etent author ities with a view t o their use f or medical and scientific pur poses. For the pur poses of penalties f or infr ing ements of custo ms legislation, the customs debt shall never theless be deemed to hav e been incur red where, under this Regulation or under national law , im por t or expor t duty , or the existe nce of a custo ms debt, constitute the basis f or imposing penalties. Ar ticle 190 Sev eral debt ors Where more than one person is liable f or pa yment of the amount of impor t or expor t duty cor responding t o one custo ms debt, those persons shall be jointly and severally liable f or pa yment of that amount. EN OJ L, 19.9.2026 178/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 191 General r ules for calculating the amount of impor t or expor t duty 1. The amount of impor t or expor t duty shall be calculate d based on the tar iff classification, customs value, quantity , destination and or igin of the goods. The r ules f or the calculation of duty shall be those applicable to the goods concer ned at the time when the cust oms debt in respect of them was incur red. 2. In relation to distance sales under the IOSS sche me, the amount of imp or t duty shall be det er mined on the basis of the r ules f or calculation of duty which were applicable t o the goods concer ned at the time when the pa yment f or distance sale was accep te d. 3. Where it is not possible to determi ne precisely when the customs debt was incur red, that time shall be deemed to be when the custo ms author ities reach their conclusion that the goods are in a situation in which a customs debt has been incur red. How ever , where the inf or mation ava ilable t o the customs author ities enables them to establish that the cust oms debt was incur red bef ore they reac hed their conclusion, the customs debt shall be deemed to have been incur red at the earliest time that such a situation can be established. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the r ules refer red t o in this Ar ticle f or the calculation of the amount of imp or t or expor t duty applicable to goods f or which a customs debt is incur red in the cont ext of a special procedure. Ar ticle 192 Special r ules for calculating the amount of impor t duty 1. Where costs f or st orage or f or usual f or ms of handling have been incur red within the customs te r r itory of the Uni on in respect of goods placed under a customs procedure or in tem porar y storag e, suc h costs or any increase in value shall not be take n into account f or the calculation of the amount of im por t duty , provided that satisfact or y proof of those costs is provid ed by the imp or t er or , where applicable, b y the declarant. How ever , the custo ms value, quantity and or igin of non-Union goods used in the operations shall be taken into account f or the calculation of the amount of imp or t duty . 2. Where the tar iff classif ication of goods placed under a customs procedure chang es as a result of usual f or ms of handling within the customs te r r itory of the Uni on, the or iginal tar iff classif ication f or the goods placed under the procedure shall, at the request of the im por ter or , where applicable, of the declarant, be applied. 3. Where a customs debt is incur red f or processed products resulting from the inward processing procedure, the amount of im por t duty cor responding to the debt shall, at the request of the im por ter , be det er mined on the basis of the tar iff classif ication, customs value, quantity and or igin of the goods placed under the inward processing procedure when they were placed under that procedure. 4. Where the processed products result from subsequent in ward processing procedures in respect of the goods that have been placed under a fir st inward processing procedure, in accordance with paragraph 3, the impor te r ma y only request the calculation of the debt on the basis of the tar iff classification, custo ms value, quantity and or igin of the goods placed under that fi rst inward processing procedure. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 179/2815. In specif ic cases laid do wn in the customs legislation, the amount of imp or t duty shall be determ ined in accordance with paragraphs 2, 3 and 4 of this Ar ticle without the request of the impor te r or the expor te r or , where applicable, of the declarant in order to av oid the circum vention of the measures refe r red to in Ar ticle 166(2), point (h). 6. Where a custo ms debt is incur red f or processed products resulting from the outward processing procedure or replacement products, the amount of imp or t duty shall be calculated on the basis of the cost of the processing operation under take n outside the customs t er r itory of the Union. 7. Where a custo ms debt is incur red pursuant to Ar ticle 185 or Ar ticle 188 of this Regulation, and provid ed that the f ailure which led t o the incur rence of a customs debt did not constitute an attem pt at decep tion, the f ollowing shall also apply: (a) the f av ourable tar iff treatment of goods pursuant to customs legislation; (b) the relief or total or par tial exem pt ion from im por t or expor t duty pursuant to Ar ticle 166(2), points (d) to (g), or Ar ticles 111, 112 and 113 or Ar ticles 161 to 165 of this Regulation; or (c) the relief pursuant t o Regulation (EC) No 1186/2009. 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the r ules refer red t o in this Ar ticle f or the calculation of the amount of imp or t or expor t duty applicable to goods f or which a customs debt is incur red in the cont ext of a special procedure, and the specif ic cases refer red to in paragraph 5 of this Ar ticle. Ar ticle 193 Place where the cus t oms debt is incur red 1. The customs debt shall be incur red: (a) in the cases refer red to in Ar ticle 6(1), point (d)(ii), where the goods are locate d; (b) in the cases refer red to in Ar ticle 6(2), point (a), where the goods are to be delivered; (c) in the cases refer red to in Ar ticle 6(2), point (c), where the declarant author ised to apply centralised clearance is established; (d) in the cases refer red to in Ar ticle 6(2), point (b), in the Member Stat e of establishment of the T r ust and Check trader . In all other cases, the custo ms debt shall be incur red at the place where the events from which it ar ises occur red. If it is not possible to det er mine that place, the cust oms debt shall be incur red at the place where customs author ities conclude that the goods are in a situation in which a customs debt is incur red. 2. If the goods hav e been placed under a customs procedure which has not been discharg ed or if tem porar y storag e did not end properly , and the place where the custo ms debt is incur red cannot be determined pursuant to paragraph 1, second or third subparagraph, within a specific time limit, the customs debt shall be incur red at the place where the goods were either placed under the procedure concer ned or were introduced into the customs te r r itory of the Union under that procedure or were in te mporar y st orage. EN OJ L, 19.9.2026 180/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. Where the inf or mation availa ble t o the customs author ities enables them to establish that the cust oms debt might hav e been incur red in several places, the customs debt shall be deemed t o hav e been incur red at the place where it was fir st incur red. 4. If a custo ms author ity establishes that a customs debt has been incur red under Ar ticle 185 or 188 in another Member Stat e and the amount of impor t or expor t duty cor responding to that debt is low er than EUR 10 000, the customs debt shall be deemed to hav e been incur red in the Member Stat e where the findi ng was made. 5. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the time limit refe r red to in paragraph 2 of this Ar ticle. C HAPTER 2 Guar antee f or a potential or existing customs debt Ar ticle 194 General pro visions 1. Unless other wise specified, this Chap ter shall apply to guarante es f or customs debts which hav e been incur red (‘existing custo ms debts’) and to guarantees that are required if a custo ms debt might be incur red (‘potential customs debts’ ). 2. Where custo ms author ities require a guarantee f or a pote ntial or existing customs debt, that guarantee shall co ver the amount of imp or t or expor t duty and the other ch arges due in connection with the imp or t or expor t of the goods where the guarante e: (a) is used f or the placing of goods under the Uni on transit procedure; or (b) can be used in more than one Member State. A guarantee accep ted or author ised by the customs author ities shall be valid throughout the customs ter r itory of the Uni on f or the pur poses f or which it is given. Where the guarantee is linked to the activities of the debtor in one Member State, it shall cover at least the amount of imp or t or expor t duty . 3. The guarantee shall be provided by the debtor or by a person that might become the debtor or , if the cust oms author ities so allo w , b y any other person. 4. Without prejudice to Ar ticle 202, the custo ms author ities shall require only one guarante e to be provided in respect of specific goods. The guarante e provided f or specific goods shall apply to the amount of impor t or expor t duty cor responding to the customs debt and other ch arg es in respect of those goods, whether or not the inf or mation provid ed or made ava ilable on those goods is cor rect. If the guarantee has not been released, it ma y also be used, within the limits of the secured amount, f or the reco ver y of amounts of impor t or expor t duty and other ch arg es pa yable f ollowing post-release control of those goods. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 181/2815. At the application of the person refer red to in paragraph 3 of this Ar ticle, the customs author ities ma y , in accordance with Ar ticle 200(1), (2) and (3), author ise the provision of a comprehensive guarante e to co ver the amount of imp or t or expor t duty cor responding to the customs debt in respect of two or more operations or cust oms procedures. 6. The customs author ities shall monitor the guarantee. 7. No guarantee shall be required: (a) from Stat es, regional and local gover nment author ities or other bodies gove r ned by public law , in respect of the activities in which they engag e as public author ities; (b) f or goods car r ied on the Rhine, the Rhine water wa ys, the Danube or the Danube wate r wa ys; (c) f or goods car r ied b y a fixed transpor t installation; (d) in specific cases, laid do wn in the custo ms legislation, where goods are placed under the te mporar y admission procedure; and (e) f or goods placed under the Union transit procedure using the simplification referred to in Ar ticle 140(4), point (e), and car r ied by sea or air between Uni on por ts or between Union air por ts. 8. The customs author ities ma y waive the requirement f or a guarantee where the amount of impor t or expor t duty to be secured does not ex ceed a cer tain threshold. 9. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by det er mining the specific cases where no guarantee is required f or goods placed under the te m porar y admission procedure, as refe r red to in paragraph 7, point (d), of this Ar ticle and setting the threshold f or waiving the requirement f or provision of a guarantee as refe r red to in paragraph 8 of this Ar ticle. 10. The Commission shall adopt im plementing acts la ying do wn the procedural r ules f or the provision and the monitoring of the guarantee refer red t o in this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Ar ticle 195 Ref erence amount of a compulsor y guarantee 1. Where the custo ms author ities are obliged to require a guarantee and can establish the precise amount of imp or t or expor t duty cor responding to the customs debt and of other charg es at the time when the guarantee is required, the guarantee shall cover that precise amount. Where it is not possible to establish the precise amount, the guarante e shall be fixed at the maximum amount, as estimat ed by the customs author ities, of impor t or expor t duty cor responding to the customs debt and of other ch arges which have been or might be incur red. 2. Without prejudice to Ar ticle 200, where a comprehensive guarantee is pro vided f or the amount of imp or t or expor t duty cor responding to customs debts and other ch arg es which var y in amount ove r time, the amount of such guarantee shall be set at a level enabling the amount of impor t or expor t duty cor responding to custo ms debts and other ch arges to be covered at all times. EN OJ L, 19.9.2026 182/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 196 Reference amount of a precautionar y guarantee Where providing a guarantee is not compulsor y but the customs author ities are not cer tain that the amount of impor t or expor t duty cor responding to a custo ms debt and other ch arg es will be paid within the prescr ibed per iod, they shall require a guarante e f or an amount that does not ex ceed the level refer red to in Ar ticle 195. Ar ticle 197 Pro vision of a guarantee 1. A guarantee ma y only be provid ed in one of the f ollo wing f or ms: (a) by an y means of pa yment recognised by the customs author ities, made in euro or in the cur rency of the Member State in which the guarantee is required; (b) by an under taking given by a guarantor; or (c) in another f or m on condition that it provides equivalent assurance that the amount of imp or t or expor t duty cor responding to the customs debt and other ch arg es will be paid. 2. A guarante e in the f or m of any means of pa yment recognised by the cust oms author ities shall be provided in accordance with the law of the Member Stat e in which the guarante e is required. The customs author ities shall not be required to pa y intere st thereon. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the f or m of the guarante e refer red to in paragraph 1, point (c), of this Ar ticle. Ar ticle 198 Choice of guarantee The person required to provid e a guarante e ma y ch oose between the f or ms of guarante e laid down in Ar ticle 197(1). How ever , the customs author ities ma y refuse to accep t the f or m of guarantee ch osen where it is incom patible with the proper functioning of the custo ms procedure concer ned. The customs author ities ma y require that the f or m of guarante e ch osen be maintained f or a specific per iod. Ar ticle 199 Guaranto r 1. The guaranto r refe r red to in Ar ticle 197(1), point (b), shall be a third person established in the cust oms terr itory of the Uni on. The guarantor shall be approve d b y the custo ms author ities requir ing the guarantee, unless the guarantor is a credit institution, financial institution or insurance comp any accredit ed in the Uni on in accordance with applicable Uni on law . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 183/2812. The guarantor shall under take in wr iting to pa y the secured amount of imp or t or expor t duty cor responding to a custo ms debt and other char ges. 3. The customs author ities ma y refuse to approve the guarantor or the f or m of guarante e proposed where there is uncer tainty about whether either of them is able, within the prescr ibed per iod, to ensure pa yment of the amount of imp or t or expor t duty cor responding to the custo ms debt and of other ch arg es. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the f or ms of guarantee and the r ules applicable to the guarantor refe r red to in this Ar ticle. 5. The Commission shall adopt imp lementing acts la ying do wn the procedural r ules f or the revocation and the cancellation of the under taking given b y the guarantor , as refer red to in this Ar ticle. Those implementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). Ar ticle 200 Comprehensiv e guarantee 1. The customs author ities ma y only grant the author isation referred t o in Ar ticle 194(5) to persons who satisfy the f ollo wing conditions: (a) they are established in the customs te r r itory of the Uni on; (b) they fulfil the cr iter ia laid do wn in Ar ticle 30(1), point (a); and (c) they are regular users of the cust oms procedures inv olved or holders of an author isation f or the operation of te mporar y st orage f acilities or they fulfil the cr iter ia laid do wn in Ar ticle 30(1), point (d). 2. The custo ms author ities ma y author ise an economic operat or fulfilling the cr iter ia laid do wn in Ar ticle 30(1), points (b) and (c), or a T r ust and Check trader to provide a comprehensive guarantee with a reduced amount, in respect of potent ial customs debts and other charg es, or not to provid e a guarante e (‘guarant ee waiver ’). 3. Upon application, the custo ms author ities ma y author ise an author ised economic operator f or customs sim plif ications or a T r ust and Check trader to provide a compre hensive guarantee with a reduced amount in respect of existing cust oms debts and other charg es. Such comp rehensive guarante es shall be deemed to be equivalent to guarantees provid ed in accordance with other provis ions of this Regulation. 4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the conditions f or granting an author isation to use a com prehensive guarante e with a reduced amount or granting a guarantee waiver refer red to in paragraphs 2 and 3 of this Ar ticle. 5. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules f or determining the amount of the guarantee, including the reduced amount referred t o in paragraphs 2 and 3 of this Ar ticle. Those imp lementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). EN OJ L, 19.9.2026 184/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 201 T emporar y prohibitions relating to the use of comprehensiv e guarantees 1. In the cont ext of special procedures or te mporar y storag e, the Commission ma y decide to te mporar ily prohibit recourse t o any of the f ollowing: (a) a comp rehensive guarantee with a reduced amount or a guarantee waiver refer red to in Ar ticle 200(2); (b) the comp rehensive guarantee refe r red t o in Ar ticle 200 in respect of goods which hav e been identifi ed as being the subject of larg e-scale fraud. 2. Where paragraph 1 applies, recourse to the comprehensive guarantee with a reduced amount or a guarantee waiver or recourse t o the comp rehensive guarante e refe r red t o in Ar ticle 200 ma y be author ised in either of the f ollo wing cases: (a) where the person concer ned can show that no custo ms debt has ar isen in respect of the goods in question in the course of operations which that person has under take n in the tw o y ears preceding the decision refe r red to in paragraph 1 of this Ar ticle; (b) where custo ms debts hav e ar isen in the tw o y ears preceding the decision refer red to in paragraph 1 of this Ar ticle and the person concer ned can show that those debts were fully paid by the debtor or debtors or the guarantor within the prescr ibed per iod. T o obtain author isation to use a te m porar ily prohibite d com prehensive guarantee, the person concer ned must also fulfil the cr ite r ia laid do wn in Ar ticle 30(1), points (b) and (c). 3. The Commission shall adopt im plementing acts la ying down the procedural r ules regarding the te mporar y prohibitions relating to the use of compre hensive guarantees referred to in this Ar ticle. Those implementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). On duly justified imp erative grounds of urg ency concer ning the measures refe r red to in this Ar ticle, relating to the need to rapidly enhance the prot ection of the financial intere sts of the Uni on and of its Member Stat es, the Commission shall adop t immediately applicable implementing acts in accordance with the procedure refer red to in Ar ticle 283(5). Ar ticle 202 A dditional or replacement guarantee Where the custo ms author ities establish that the guarantee provided does not ensure, or is no longe r cer tain or suffi cient to ensure, pa yment within the prescr ibed per iod of the amount of impor t or expor t duty cor responding to the custo ms debt and other ch arges, they shall require a person refe r red to in Ar ticle 194(3) to remedy the situation by either providing an additional guarantee or replacing the or iginal guarantee with a new guarantee. The request ed person shall hav e a choice between the tw o options. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 185/281Ar ticle 203 Release of the guarantee 1. The customs author ities shall release the guarantee immediately when the customs debt or liability f or other charg es is extinguished or can no longe r ar ise. 2. Where the custo ms debt or liability f or other charg es has been extinguished in par t, or might ar ise in respect of only par t of the amount which has been secured, a cor responding par t of the guarantee shall, at the request of the person concer ned, be released, unless the amount concer ned does not justify suc h action. 3. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn the time limits f or the release of a guarante e. 4. The Commission shall adop t imp lementing acts la ying down the procedural r ules regarding the release of the guarantee referred to in this Ar ticle. Those im plementing acts shall be adop ted in accordance with the examination procedure refe r red to in Ar ticle 283(4). C HAPTER 3 Recov er y , payment, r epayment and r emission of the amount of impor t or expor t duty Section 1 Deter mination of the amount of impor t or expor t duty , notif ication of the cus t oms debt and entr y into the accounts Ar ticle 204 Deter mination of the amount of impor t or expor t duty 1. The amount of impor t or expor t duty pa yable shall be det er mined by the cust oms author ities responsible f or the place where the cust oms debt is incur red, or is deemed to hav e been incur red, in accordance with Ar ticle 193. For the pur pose of that determ ination, the customs author ities shall take into account the data provid ed or made ava ilable. 2. By wa y of derogation from paragraph 1, until 28 Febr uar y 2034, where a custo ms declaration has been lodg ed, the customs author ities ma y accep t the amount of imp or t or expor t duty pa yable set out in the customs declaration, without prejudice to post-release controls. If the customs author ities disagree with that amount, they shall determi ne the amount of imp or t or expor t duty pa yable as soon as they hav e the necessar y inf or mation. 3. Where the amount of imp or t or expor t duty pa yable does not result in a whole number , that amount ma y be rounded up or do wn. Where the amount refe r red in the first subparagraph is expressed in euro, it shall be rounded no more than up or do wn to the nearest whole number . A Member Stat e whose cur rency is not the euro ma y either: (a) apply the second subparagraph mutatis mutandis; or (b) derogat e from that subparagraph, provid ed that its rounding r ules do not hav e a great er financ ial impact than the r ule set out in the second subparagraph. EN OJ L, 19.9.2026 186/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 205 Notif ication of the customs debt 1. The custo ms author ity shall notify the custo ms debt to the debto r at the place where the customs debt is incur red, or is deemed to hav e been incur red, in accordance with Ar ticle 193. 2. Where the amount of im por t or expor t duty pa yable is equal to the amount calculated on the basis of the data provid ed or made ava ilable by the im por ter or the expor ter , the release of the goods b y the customs author ities constitute s the notification of the custo ms debt to the im por ter or the expor ter . 3. The notif ication refer red to in paragraph 1 or 2 of this Ar ticle shall not be made in any of the f ollowing cases: (a) where, pending a final det er mination of the amount of imp or t or expor t duty , a provisiona l anti-dum ping duty or a provisiona l counter vailing duty or a provisional saf eguard measure has been im posed; (b) where the amount of im por t or expor t duty pa yable exceeds that determin ed on the basis of a decision made in accordance with Ar ticle 15; (c) where the or iginal decision not to notify the custo ms debt or to notify it with an amount of imp or t or expor t duty at a figure less than the amount of impor t or expor t duty pa yable was take n on the basis of g eneral provisions invalida ted at a later dat e by a cour t decision; (d) where the customs author ities are exem p ted under the customs legislation from notific ation of the customs debt. 4. Where the custo ms author ities are obliged to notify the amount of impor t or expor t duty pa yable in accordance with paragraph 1, they shall notify the customs debt to the debtor when the y are in a position to det er mine the amount and take a decision thereon. How ever , where the custo ms author ities are inf or med by the comp etent Uni on or national author ities that the notif ication of the customs debt w ould prejudice a cr iminal in vestig ation in the Member Stat e of the customs author ities or in a diffe rent Member Stat e, the customs author ities shall defe r that notification until suc h time as it no longer prejudices that cr iminal investig ation. 5. A T r ust and Check trader ma y calculate the custo ms debt cor responding to the to tal amount of im por t or expor t duty relating t o all the goods that such trader has released on behalf of the customs author ities dur ing a per iod that shall not ex ceed 31 calendar da ys, and communicate that custo ms debt, including a breakdown of amounts related to each specif ic good, t o the customs author ities within five da ys from the expir y of that per iod. Upon receipt of that communication, the custo ms author ities shall be deemed t o have notif ied the customs debt. 6. An imp or ter f or distance sales that has ch osen to use the IOSS scheme and has the status of T r ust and Check trader shall, in the communication refe r red t o in paragraph 5 of this Ar ticle, amend or invalidat e the inf or mation provid ed in accordance with Ar ticle 74(3) where goods sold by that imp or t er f or distance sales are retur ned to the custo ms warehouse f or distance sale, to the or iginal consignor ’s address or to another address outside the custo ms terr itory of the Uni on dur ing the per iod covered by that communication. That imp or te r f or distance sales shall provid e or mak e available the proof of entr y to the cust oms warehouse or exit of the goods out of the custo ms ter r itory of the Uni on. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 187/2817. Until 28 Febr uar y 2034, where a customs declaration is lodged the customs author ities ma y , pro vided that pa yment has been guarante ed, allow the customs debt cor responding to the total amount of im por t or expor t duty relating to all the goods released to one and the same person dur ing a fixed per iod to be notified at the end of that per iod. The per iod fixed by the cust oms author ities shall not ex ceed 31 da ys. 8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying do wn: (a) the cases refe r red to in paragraph 3, point (d), of this Ar ticle where the customs author ities are exem p ted from notif ication of the customs debt ; (b) the inf or mation to be provided by the T r ust and Check trader and the imp or ter f or distance sales in the communication referred to in paragraphs 5 and 6 of this Ar ticle. Ar ticle 206 Limit ation of the customs debt 1. The customs author ities shall hav e a per iod of three y ears from the date on which the debt was incur red to notify it t o the debto r . Af te r the expir y of that per iod the custo ms debt shall be considered t o be time-bar red. 2. Where the custo ms debt is incur red as the result of an act which , at the time it was committed, could give r ise to cr iminal cour t proceedings, the three-y ear per iod laid do wn in paragraph 1 shall be exte nded to a per iod of a minimum of five y ears and a maximum of 10 y ears in accordance with national law . 3. The per iods laid do wn in paragraphs 1 and 2 of this Ar ticle shall be suspended where: (a) an appeal is lodged in accordance with Ar ticle 18, f or the per iod from the date on which the appeal is lodg ed t o the end of the appeal proceedings; (b) the custo ms author ities communicate to the debtor , in accordance with Ar ticle 8(6), the grounds on which they intend to notify the custo ms debt, f or the per iod from the date of that communication to the end of the per iod within which the debto r is given the oppor tunity to express its opinion; or (c) the notification of the custo ms debt is defer red pursuant to Ar ticle 205(4), second subparagraph. 4. Where a custo ms debt is reinstated pursuant to Ar ticle 217(8), the per iods laid do wn in paragraphs 1 and 2 of this Ar ticle shall be considered to be suspended from the date on which the application f or repa yment or remission was submitted in accordance with Ar ticle 222 to the dat e on which the decision on the repa yment or remission was tak en. EN OJ L, 19.9.2026 188/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 207 Entr y in the accounts 1. The customs author ities refer red to in Ar ticle 204 shall enter in their accounts, in accordance with the national legislation, the amount of imp or t or expor t duty pa yable as notif ied in accordance with Ar ticle 205. The oblig ation laid down in the fir st subparagraph of this paragraph shall not apply in cases referred to in Ar ticle 205(2). 2. The custo ms author ities shall not be oblige d to enter in their accounts amounts of impor t or expor t duty that, pursuant to Ar ticle 206, cor respond t o a customs debt which can no longer be notif ied to the debtor . 3. Member States shall det er mine the practical procedures f or the entr y in their accounts of amounts of impor t or expor t duty . Those procedures ma y diffe r according to whether , in view of the circumstances in which the cust oms debt was incur red, the customs author ities are satisf ied that such amounts will be paid. Ar ticle 208 Time of entr y in the accounts 1. The customs author ities shall ent er the amount of im por t or expor t duty pa yable in their accounts within 14 da ys of the release of the goods, ex cept where those goods are placed under the tem porar y admission procedure with par tial relief from im por t duty . 2. By wa y of deroga tion from paragraph 1, the custo ms author ities ma y ent er the to tal amount of impor t or expor t duty relating to all the goods released to a T r ust and Chec k trader dur ing a fixed per iod, in accordance with Ar ticle 205(5), by means of a sing le entr y in their accounts at the end of that per iod, provid ed that that entr y is made within 14 da ys of the expir y of that fi xe d per iod. 3. Where a custo ms debt is notified in accordance with Ar ticle 205(7), it shall be ent ered in the accounts within 14 da ys of the expir y of the per iod concer ned. 4. Where goods can be released subject to cer tain conditions which govern either the det er mination of the amount of imp or t or expor t duty pa yable or its collection, that amount shall be entered in the accounts within 14 da ys of the date on which the amount of impor t or expor t duty pa yable is determi ned or the obliga tion to pa y that duty is fixed. How ever , where the customs debt relates to a provisiona l anti-dumping duty , a provisional counte r vailing duty or a provisiona l saf eguard measure, the amount of imp or t or expor t duty pa yable shall be ent ered in the accounts within tw o months of the date of publication in the Of ficial Jour nal of the European Union of the Uni on lega l act establishing the def initive duty or measure. 5. Where a custo ms debt is incur red in circumstances not covered b y paragraph 1, the amount of impor t or expor t duty pa yable shall be entered in the accounts within 14 da ys of the date on which the custo ms author ities are in a position to determine the amount of im por t or expor t duty in question and tak e a decision. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 189/2816. Paragraph 5 shall apply with regard to the amount of impor t or expor t duty to be reco vered or which remains to be recover ed where the amount of duty pa yable has not been entered in the accounts in accordance with paragraphs 1 t o 5 or has been determi ned and ent ered in the accounts at a level lower than the amount pa yable. 7. The time limits f or entr y in the accounts laid down in paragraphs 1 to 6 shall not apply in unf oreseeable circumstances or in cases of for ce majeur e. 8. Entr y in the accounts ma y be defer red in the case refe r red t o in Ar ticle 205(4), second subparagraph, until such time as the notif ication of the customs debt no longer prejudices the cr iminal in vestigation concer ned, even if that in vestigation take s place in a diffe rent Member State. In suc h a case, the amount of imp or t or expor t duty pa yable shall be ent ered in the accounts within 14 da ys of the date on which the amount is notif ied to the debto r . Ar ticle 209 Confe r ral of implementing po w ers The Commission shall adop t imp lementing acts la ying do wn measures to ensure mutual assistance between the custo ms author ities in cases of incur rence of a customs debt. Those implementing acts shall be adop ted in accordance with the examination procedure refe r red t o in Ar ticle 283(4). Section 2 Pa yment of the amount of impor t or expor t duty Ar ticle 210 General time limits for paym ent and suspension of the time limit for paymen t 1. The debtor shall pa y the amounts of im por t or expor t duty cor responding to a customs debt notified in accordance with Ar ticle 205 within the per iod prescr ibed by the custo ms author ities. Without prejudice t o Ar ticle 19(2), that per iod shall not ex ceed 10 da ys f ollowing notif ication to the debtor of the custo ms debt. The custo ms author ities ma y exte nd that per iod at the application of the debtor in cases where the amount of impor t or expor t duty pa yable has been determi ned in the course of post-release controls as refe r red to in Ar ticle 68. Without prejudice t o Ar ticle 214(2), suc h extensi ons shall not ex ceed the time necessar y f or the debtor to take the appropr iate steps to disch arge his or her obligation. 2. If the debtor is entitled to any of the pa yment options laid down in Ar ticles 212, 213 and 214, pa yment shall be made within the per iod or per iods specified in relation to those options. 3. The time limit f or pa yment of the amount of imp or t or expor t duty cor responding t o a customs debt shall be suspended in the f ollo wing cases: (a) where an application f or remission of duty is made in accordance with Ar ticle 222; (b) where goods are to be conf iscate d, destro y ed or abandoned to the State; or (c) where the customs debt was incur red pursuant to Ar ticle 185 and there is more than one debtor . EN OJ L, 19.9.2026 190/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj4. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by la ying down the r ules f or the suspension of the time limit f or pa yment of the amount of impor t or expor t duty cor responding to a custo ms debt refe r red to in paragraph 3 of this Ar ticle, and by la ying do wn the per iod of suspension. Ar ticle 211 Pay ment 1. Pa yment shall be made b y any means of pa yment that has the effe ct of disch arging the debt, including by adjusting a credit balance, in accordance with national la w . 2. Pa yment ma y be made by a third person instead of by the debtor . 3. The debtor ma y pa y all or par t of the amount of im por t or expor t duty owed without waiting f or expir y of the per iod grante d to the debtor f or pa yment. Ar ticle 212 Def er ment of paym ent 1. The custo ms author ities shall, at the application of the person concer ned and on condition that it provides a guarante e, author ise that the pa yment of the duty pa yable be defe r red in any of the f ollowi ng wa ys: (a) separate ly in respect of each amount of imp or t or expor t duty ent ered in the accounts in accordance with Ar ticle 208(1) or Ar ticle 208(6); (b) g lobally in respect of all amounts of imp or t or expor t duty ent ered in the accounts in accordance with Ar ticle 208(1) dur ing a per iod fixed by the customs author ities and not ex ceeding 31 da ys; or (c) g lobally in respect of all amounts of impor t or expor t duty f or ming a sing le entr y in the accounts in accordance with Ar ticle 208(3). 2. On condition that it pro vides a guarantee, a T r ust and Check trader ma y defe r the pa yment of the duty pa yable g lobally in respect of all amounts of impor t or expor t duty f or ming a sing le entr y in the accounts in accordance with Ar ticle 208(2). Ar ticle 213 Pe r iods f or which paym ent is deferred 1. The per iod f or which pa yment is defe r red under Ar ticle 212 (the ‘defer ral per iod’) shall be 30 da ys. 2. Where pa yment is defe r red in accordance with Ar ticle 212(1), point (a), the defe r ral per iod shall begin on the da y f ollo wing that on which the cust oms debt is notif ied to the debtor . 3. Where pa yment is defe r red in accordance with Ar ticle 212(1), point (b), the deferr al per iod shall begin on the da y f ollo wing that on which the aggregation per iod ends. It shall be reduced by the number of da ys cor responding t o half the number of da ys covered by the aggregation per iod. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 191/2814. Where pa yment is deferr ed in accordance with Ar ticle 212(1), point (c), or Ar ticle 212(2), the defe r ral per iod shall begin on the da y f ollo wing the end of the per iod fixed f or release of the goods in question. It shall be reduced b y the number of da ys cor responding to half the number of da ys covered by the per iod fixed f or release of the goods. 5. Where the number of da ys in the aggregation per iod refer red to in paragraph 3 or the per iod fixed f or release of the goods referred to in paragraph 4 is an odd number , the number of da ys t o be deducted from the deferr al per iod pursuant to those paragraphs shall be equal to half the next low est even number . 6. Where the aggregation per iod refer red to in paragraph 3 or the per iod fixed f or release of the goods refe r red t o in paragraph 4 is expressed in weeks, Member Stat es ma y provid e that the amount of imp or t or expor t duty in respect of which pa yment has been defer red is t o be paid at the latest on the Fr ida y of the f our th week f ollowi ng the week b y which the pa yment was due. Where the aggrega tion per iod refe r red to in paragraph 3 or the per iod fixed f or release of the goods refer red to in paragraph 4 is expressed in months, Member States ma y provide that the amount of impor t or expor t duty in respect of which pa yment has been deferr ed is to be paid by the 16th da y of the month f ollowi ng the month by which the pa yment was due. Ar ticle 214 Other paymen t options 1. The custo ms author ities ma y grant the debtor options f or pa yment other than defer red pa yment (‘other pa yment opti ons ’) on condition that a guarantee is provided. 2. Where other pa yment op tions are granted pursuant to paragraph 1, credit intere st shall be ch arg ed on the amount of imp or t or expor t duty . For a Member State whose cur rency is the euro, the rat e of credit inte rest shall be equal to the inte rest rate published in the Off icial Jour nal of the Europe an Union, C ser ies, which the European Central Bank applied to its main ref inancing operations on the first da y of the month in which the due date f or the debt concer ned f ell, increased by one percentage point. For a Member Stat e whose cur rency is not the euro, the rat e of credit interest shall be equal to the rate applied on the fi rst da y of the month in which the due dat e f or the debt concer ned fell by the relevant national central bank f or its main ref inancing operations, increased b y one percentage point, or , f or a Member State f or which the national central bank rate is not ava ilable, the most equivalent rate applied on the fir st da y of that month on the Member State’s money mark et, increased by one percentage point. 3. The custo ms author ities ma y refrain from requir ing a guarantee or from ch arging credit inte rest where it is established, on the basis of a documented assessment of the situation of the debtor , that requir ing a guarante e or charging credit intere st wo uld create ser ious economic or social difficulties. 4. The custo ms author ities shall refrain from ch arging credit inte rest where the amount f or each reco ver y action is less than EUR 10. 5. The Commission is emp owered to adop t delegat ed acts in accordance with Ar ticle 282 to amend paragraph 4 of this Ar ticle by updating the threshold set out therein to ref lect ch anges in economic circumstances. EN OJ L, 19.9.2026 192/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 215 Enf orcement of payment Where the amount of imp or t or expor t duty pa yable has not been paid within the prescr ibed per iod, the cust oms author ities shall secure pa yment of that amount by all means ava ilable to them under the law of the Member Stat e concer ned. Ar ticle 216 Interes t on ar rears 1. Interest on ar rears shall be char ged on the amount of impor t or expor t duty from the dat e of expir y of the prescr ibed per iod until the dat e of pa yment. For a Member State whose cur rency is the euro, the rate of inte rest on ar rears shall be equal to the inte rest rate published in the Off icial Jour nal of the European Union, C ser ies, which the European Central Bank applied to its main ref inancing operations on the fir st da y of the month in which the due dat e f or the debt concer ned f ell, increased by tw o percentage points. For a Member State whose cur rency is not the euro, the rate of intere st on ar rears shall be equal to the rate applied on the first da y of the month in which the due date f or the debt concer ned f ell by the relevant national central bank f or its main ref inancing operations, increased by tw o percentage points, or , f or a Member State f or which the national central bank rate is not ava ilable, the most equivalent rate applied on the first da y of that month on the Member Stat e’ s money mark et, increased by tw o percentage points. 2. Where the custo ms debt is incur red on the basis of Ar ticle 185 or 188, or where the notific ation of the customs debt results from a post-release control, inte rest on ar rears shall be charg ed ove r and above the amount of im por t or expor t duty , from the date on which the customs debt was incur red until the date of its notification. The rate of interest on ar rears shall be set in accordance with paragraph 1 of this Ar ticle. 3. The customs author ities ma y refrain from ch arging inte rest on ar rears where it is established, on the basis of a documented assessment of the situation of the debtor , that to charg e it would create ser ious economic or social diffic ulties. 4. The custo ms author ities shall refrain from ch arging interest on ar rears where the amount f or each recovery action is less than EUR 10. 5. The Commission is emp owered to adop t delegat ed acts in accordance with Ar ticle 282 to amend paragraph 4 of this Ar ticle by updating the threshold set out therein to ref lect ch anges in economic circumstances. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 193/281Section 3 Repa yment and remission Ar ticle 217 Repayment and remission 1. Subject to the conditions laid do wn in this Section, the customs author ities shall repa y or remit amounts of impor t or expor t duty on any of the f ollowing grounds: (a) amounts of impor t or expor t duty were ove rcharg ed; (b) goods were defective or did not complying with the te r ms of the contract ; (c) there was an er ror by the comp et ent author ities; (d) equity ; (e) the data on the basis of which the custo ms debt was established was invalidat ed f or the cor responding goods or , where applicable, invalida tion of the customs declaration. 2. The custo ms author ities shall repa y or remit the amount of im por t or expor t duty refer red to in paragraph 1 where it is EUR 10 or more. They shall repa y or remit a low er amount only where the person concer ned requests it. 3. Where the custo ms author ities consider that repa yment or remission should be grante d on the basis of Ar ticle 220 or 221, the Member State concer ned shall transmit the file to the Commission f or a decision in an y of the f ollo wing cases: (a) where the customs author ities consider that the special circumstances are the result of the Commission f ailing in its obliga tions; (b) where the cust oms author ities consider that the Commission committed an er ror within the meaning of Ar ticle 220; (c) where the circumstances of the case relate to the findings of a Uni on invest igation car r ied out under Regulation (EC) No 515/97, or under any other Uni on legal act, or under any agreement concluded by the Uni on with countr ies or groups of countr ies in which provision is made f or car r ying out such Uni on investig ations; (d) where the amount f or which the person concer ned could be liable in respect of one or more im por t or expor t operations equals or ex ceeds EUR 500 000 as a result of an er ror or special circumstances. 4. The obligation t o transmit the fi le in paragraph 3 shall not apply where the Commission has already adop ted a decision on a case in volving comp arable issues of fact and of law , or where it is already consider ing suc h a case. EN OJ L, 19.9.2026 194/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. Where the customs author ities themselves discover within the per iods refer red to in Ar ticle 222(1) that an amount of imp or t or expor t duty is repa yable or remissible pursuant to Ar ticle 218, 220 or 221, and it is within their comp et ence to do so, they shall repa y or remit it on their own initiative. 6. No repa yment or remission shall be granted when the situation which led t o the notif ication of the customs debt is the result of decep tion on the par t of the debtor . 7. Repa yment shall not give r ise to the pa yment of inte rest b y the customs author ities concer ned. How ever , in the cases refe r red to in paragraph 1, points (a) and (c), repa yment shall not give r ise to the pa yment of interest by the customs author ities concer ned only if those customs author ities repa y an amount of imp or t or expor t duty without undue dela y af te r it has been discovered that the amount is repa yable. Where the custo ms author ities fail t o repa y that amount without undue dela y and the debtor initiates proceedings with a view to obtaining repa yment, the interest shall be paid f or the per iod from the date of pa yment of those duties to the dat e of their repa yment. In addition, intere st shall be paid where a decision granting repa yment is not implement ed within three months of the date on which that decision was taken, unless the f ailure to meet the deadline was outside the control of the custo ms author ities. Such interest shall be paid from the dat e of expir y of the three-month per iod until the date of repa yment. The rate of intere st shall be established in accordance with Ar ticle 214. 8. Where the custo ms author ities hav e granted repa yment or remission in er ror , the or iginal customs debt shall be reinstate d, provid ed that it is not time-bar red under Ar ticle 206(1) and an y interest paid under paragraph 7, second subparagraph, of this Ar ticle shall be reimbursed. 9. The Commission is emp owered to adop t delegat ed acts in accordance with Ar ticle 282 to amend paragraph 2 of this Ar ticle by updating the threshold set out therein to ref lect ch anges in economic circumstances. 10. The Commission is empo wered to adopt delegat ed acts in accordance with Ar ticle 282 to supplement this Regulation by la ying down the r ules with which it has to comply when taking a decision refer red to in paragraph 3 of this Ar ticle, and in par ticular on the f ollo wing: (a) the conditions f or the accep tance of the file ; (b) the time limit to take a decision and the suspension of that time limit ; (c) the communication, bef ore taking a decision which wo uld adversely affect the person concer ned, of the grounds on which the Commission intends to base its decision; (d) the notification of the decision; (e) the consequences of a failure to take a decision or to notify suc h decision. 11. The Commission shall adop t imp lementing acts la ying do wn the procedural r ules f or repa yment and remission. Those implementing acts shall be adop te d in accordance with the examination procedure refer red to in Ar ticle 283(4). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 195/28112. The Commission shall adopt an im plementing act, in the f or m of a decision, author ising repa yment or remission of an amount of im por t or expor t duty in any of the cases refe r red to in paragraph 3 of this Ar ticle where the requirements of that paragraph hav e been met. Those imp lementing acts shall be adopt ed in accordance with the advisor y procedure referred to in Ar ticle 283(2). Where the opinion of the committee refer red t o in Ar ticle 283(1) is to be obtained by wr itten procedure, Ar ticle 283(6) shall apply . Ar ticle 218 Ov ercharged amounts of impor t or expor t duty 1. An amount of imp or t or expor t duty shall be repaid or remitte d if the amount cor responding t o the custo ms debt initially notified exceeds the amount pa yable, or the customs debt was notif ied to the debtor contrar y to Ar ticle 205(3), points (c) and (d). 2. Where the application f or repa yment or remission is based on the exist ence, at the time when the goods were released f or free circulation, of a reduced or zero rate of imp or t duty on the goods under a tar iff quota, a tar iff ceiling or other f av ourable tar iff measures, that repa yment or remission shall be grante d if, at the time of lodging, the application was accom panied by the necessar y documents, and if, in the case of a tar iff quota, its v olume has not been exhaust ed, and in other cases, the rate of duty nor mally due has not been re-established. Ar ticle 219 Defectiv e goods or goods not complying with the ter ms of the contract 1. The customs author ities shall repa y or remit an amount of im por t duty where the f ollowing conditions are met: (a) the notif ication of the custo ms debt relate s to goods which the im por ter has rejected because, at the time of release, they were defe ctive or did not comp ly with the te r ms of the contract on the basis of which they were imp or t ed; (b) the goods hav e not been used, ex cept f or suc h initial use as was necessar y t o establish that they were defe ctive or did not comply with the term s of the contract ; and (c) the goods are take n out of the custo ms te r r itory of the Uni on or , at the application of the person concer ned, the customs author ities hav e author ised that the goods are placed under the in ward processing procedure, including f or destr uction, or under the exter nal transit procedure, the customs warehousing procedure or the free zone procedure. 2. The customs author ities shall not repa y or remit an amount of imp or t duty in any of the f ollowing cases: (a) the goods, bef ore being released f or free circulation, were placed under a special procedure f or te sting, unless it is established that the fact that the goods were defective or did not comply with the te r ms of the contract could not nor mally hav e been detect ed in the course of such tests; (b) the defe ctive nature of the goods was taken into consideration in drawing up the te r ms of the contract, in par ticular the pr ice, bef ore the goods were placed under a customs procedure in volving the incur rence of a customs debt ; EN OJ L, 19.9.2026 196/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) the goods are sold b y the applicant af te r it has been ascer tained that they are defective or do not comply with the te r ms of the contract. 3. Defective goods include goods damage d bef ore their release. Ar ticle 220 Er ror by the customs author ities 1. In cases other than those refe r red to in Ar ticle 217(1), point (e), and in Ar ticles 218, 219 and 221, the cust oms author ities shall repa y or remit an amount of impor t or expor t duty where, as a result of an er ror by the compet ent author ities, the y have notified an amount cor responding to the custo ms debt that is low er than the amount pa yable, provid ed that the debtor could not reasonably hav e det ected that er ror and was acting in good f aith. 2. Where the conditions laid do wn in Ar ticle 218(2) are not met, the cust oms author ities shall repa y or remit an amount of im por t or expor t duty where f ailure to apply the reduced or zero rate of duty was as a result of an er ror on their par t and the data based on which the goods were released or , where applicable, the customs declaration f or release f or free circulation contained all the data and was accom panied by all the documents necessar y f or application of the reduced or zero rate. 3. Where the preferential treatment of the goods is granted on the basis of a system of administrative cooperation inv olving the author ities of a third countr y , the issue of a cer tif icate b y those author ities which later proves to be incor rect shall constitute an er ror which could not reasonably have been det ected within the meaning of paragraph 1. The issue of an incor rect cer tif icat e shall not, however , constitute an er ror where the cer tificate is based on an incor rect account of the f acts provided by the expor ter , excep t where it is evident that the issuing author ities were aw are or should hav e been aware that the goods did not satisfy the conditions laid do wn f or entitlement to the preferential treatment. The debto r shall be considered t o be acting in good f aith if the debto r can demonstrat e that, dur ing the per iod of the trading operations concer ned, it has take n due care to ensure that all the conditions f or the preferential treatment hav e been fulf illed. The debto r ma y not rely on a plea of good faith if the Commission has published a notice in the Of ficial Jour nal of the Europe an Union stating that there are grounds f or doubt concer ning the proper application of the preferential ar rangements by the beneficiar y third countr y . Ar ticle 221 Equity 1. In cases other than those refe r red to in Ar ticle 217(1), point (e), and in Ar ticles 218, 219 and 220, the cust oms author ities shall repa y or remit an amount of im por t or expor t duty in the interest of equity where a custo ms debt is incur red under special circumstances in which no decep tion or obvious neg ligence can be attr ibuted to the debtor . 2. The special circumstances refer red to in paragraph 1 shall be deemed to exist where it is clear from the circumstances of the case that the debtor is in an excep tional situation as compared with other economic operat ors enga ged in the same business and that, in the absence of suc h circumstances, that debtor would not hav e suff ered a disadvantage by the collection of the amount of im por t or expor t duty . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 197/281Ar ticle 222 Procedure f or repaym ent and remission 1. Applications f or repa yment or remission of an amount of impor t or expor t duty in accordance with Ar ticle 217 shall be submitted to the customs author ities within the f ollowing per iods: (a) in the case of overc harged amounts of impor t or expor t duty , er ror b y the compet ent author ities or equity , within three y ears of the date of notification of the customs debt ; (b) in the case of defe ctive goods or goods not complying with the ter ms of the contract, within one y ear of the date of notif ication of the customs debt ; (c) in the case of in validation of the data or where applicable, of a custo ms declaration on the basis of which the goods were released, within one y ear of the dat e of in validation of that data or of that customs declaration, unless other wise specified in the r ules applicable to in validation. The per iod refer red t o in the fir st subparagraph, points (a) and (b), shall be exte nded where the applicant provides evidence that it was prevented from submitting an application within the prescr ibed per iod as a result of unf oreseeable circumstances or for ce majeur e. 2. Where the custo ms author ities are not in a position to repa y or remit an amount of im por t or expor t duty on the basis of the grounds relied upon, they shall examine the mer its of an application f or repa yment or remission in the light of the other grounds f or repa yment or remission refer red to in Ar ticle 217. 3. Where an appeal has been lodg ed, under Ar ticle 18, against the notif ication of the customs debt, the relevant per iod specified in paragraph 1, first subparagraph, of this Ar ticle, as well as the examining of the remission and repa yment applications and the related time limits, shall be suspended from the dat e on which the appeal is lodg ed f or the duration of the appeal proceedings. 4. Where a custo ms author ity grants repa yment or remission in accordance with Ar ticle 220 or 221, the Member State concer ned shall inf or m the Commission thereof. 5. The Commission shall adop t implementing acts la ying do wn the procedural r ules f or inf or ming the Commission pursuant to paragraph 4 of this Ar ticle and the inf or mation to be provid ed. Those imp lementing acts shall be adop te d in accordance with the examination procedure referred to in Ar ticle 283(4). C HAPTER 4 Extinguishment of a customs debt Ar ticle 223 Extinguishment 1. Without prejudice to the provis ions in f orce relating to non-reco ver y of the amount of imp or t or expor t duty cor responding to a custo ms debt in the event of the judicially established insolvency of the debtor , a cust oms debt on imp or t or expor t shall be extinguished in one of the f ollowing wa ys: (a) by the cust oms debt becoming time-bar red in accordance with Ar ticle 206; EN OJ L, 19.9.2026 198/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(b) by pa yment of the amount of impor t or expor t duty ; (c) subject to paragraph 5 of this Ar ticle, by remission of the amount of im por t or expor t duty ; (d) in respect of goods released f or a customs procedure entailing the oblig ation to pa y impor t or expor t duty , by the data on the basis of which the release was car r ied out or the customs declaration being invalidat ed; (e) by the goods liable to imp or t or expor t duty being confiscated or seized and simultaneously or subsequently confi scat ed; (f) by the destr uction under customs super vision or the abandonment to the Stat e of the goods liable to imp or t or expor t duty ; (g) by the disappearance of the goods or the non-fulfi lment of the oblig ations ar ising from the custo ms legislation as a result of the t otal destr uction or ir retr ievable loss of those goods due to the actual nature of the goods or unf oreseeable circumstances or for ce majeure, or as a consequence of an instr uction by the customs author ities, including when the y hav e been rendered unusable by any person and are theref ore to be considered to have been ir retr ievably lost ; (h) where the customs debt was incur red pursuant to Ar ticle 185 or 188, by meeting the f ollo wing conditions: (i) the f ailure which led to the incur rence of a customs debt had no signif icant effe ct on the cor rect operation of the t emporary st orage or of the customs procedure concer ned and did not constitute an attem pt at decept ion; and (ii) all of the cust oms f or malities required to be car r ied out in order t o regular ise the situation of the goods are subsequently car r ied out ; (i) in the case of goods released f or free circulation under a duty ex emp tion, or at a reduced rate of imp or t duty by vir tue of their end-use, by hav ing been expor ted with the per mission of the cust oms author ities; (j) where the custo ms debt was incur red pursuant to Ar ticle 184, b y cancelling the cust oms f or malities required to be car r ied out in order t o enable the preferential tar iff treatment refer red to in that Ar ticle to be granted; (k) where, subject to paragraph 6 of this Ar ticle, the cust oms debt was incur red pursuant to Ar ticle 185, b y providing evidence that satisfies the customs author ities that the goods hav e not been used or consumed and hav e been take n out of the customs t er r itory of the Union; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 199/281(l) where a customs debt was incur red due to ex ceeding the quantity or value of goods specif ied in an author isation f or a special procedures, b y the expir y of a per iod of five y ears from the dat e that the cust oms debt was incur red, provid ed that it wo uld hav e been possible to amend the author isation or grant a new author isation without examination of the economic conditions t o cover that larg er quantity or value if a request to that effect had been submitted within that per iod, and subject to the f ollo wing tw o conditions being met: (i) the f ailure which led to a custo ms debt being incur red had no significant effe ct on the cor rect operation of the cust oms procedure concer ned and did not constitute an atte mp t at decep tion; and (ii) all of the customs f or malities required to be car r ied out in order to regular ise the situation of the goods were subsequently car r ied out ; (m) in the case of goods subject to a distance sale, either: (i) b y not eventually br inging those goods into the customs te r r itory of the Uni on and releasing them f or free circulation; or (ii) b y the cancellation of a distance sale bef ore the customs debt is notified and the invalidation b y the imp or te r f or distance sales of the data provid ed f or placing goods under a customs procedure in accordance with Ar ticle 80(1), first subparagraph. 2. In the cases refer red to in paragraph 1, point (e), the custo ms debt shall never theless, f or the pur poses of penalties f or infr ingements of customs legislation, be deemed not to hav e been extinguished where, under this Regulation or under the law of a Member Stat e, imp or t or expor t duty or the existe nce of a customs debt provide the basis f or imp osing penalties. 3. Where, in accordance with paragraph 1, point (i), a customs debt is extinguished in respect of goods released f or free circulation under a duty ex emp tion or at a reduced rate of impor t duty by vir tue of their end-use, any scrap or waste resulting from their destr uction shall be deemed to be non-Union goods. 4. The provisions in f orce per taining to standard rates f or ir retr ievable loss due to the nature of goods shall apply where the person concer ned fails t o show that the real loss ex ceeds that calculated b y applying the standard rate f or the goods in question. 5. Where several persons are liable f or pa yment of the amount of im por t or expor t duty cor responding to the custo ms debt and remission is grante d, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is grante d. 6. In the case refer red to in paragraph 1, point (k), the customs debt shall not be extinguished in respect of any person or persons who hav e attem pt ed t o deceive. 7. Where the custo ms debt was incur red pursuant to Ar ticle 185, it shall only be extinguished with regard to persons whose behavi our in volved no attem pt at decept ion and who contr ibut ed to the figh t aga inst fraud. EN OJ L, 19.9.2026 200/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj8. The Commission is emp ower ed t o adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by establishing the list of f ailures with no signifi cant eff ect on the cor rect operation of the tem porar y st orage or of the customs procedure concer ned as refer red to in paragraph 1, points (h)(i) and (l)(i), of this Ar ticle. Ar ticle 224 Application of penalties The f act that the custo ms debt is extinguished on the basis of Ar ticle 223(1), point (h) or (l), shall not preclude the application of penalties f or related infr ing ements of custo ms legislation. TITLE XI RESTRICTIVE MEASURES AND CRISIS MANA GEMENT MECHANISM C HAPTER 1 Restr ictiv e measur es Ar ticle 225 Role of the EU Customs Author ity and of the customs author ities 1. The EU Customs Author ity shall contr ibut e to the cor rect, consistent and effe ctive application of restr ictive measures adop ted in accordance with Ar ticle 215 TFEU (‘restr ictive measures ’) by monitoring their implementation in the areas f alling under its comp etence and, subject to review and author isation b y the Commission, b y providing appropr iat e guidance to the custo ms author ities. 2. Customs author ities shall take all necessar y steps to comply with restr ictive measures, taking into account the guidance of the EU Customs Au thor ity . Ar ticle 226 Repor ting 1. The EU Customs Author ity shall regularly and whenever necessar y repor t to the Commission on the im plementation of restr ictive measures by the customs author ities, in par ticular identifying possible discrepancies among Member Stat es. It shall fur ther more collect and analyse inf or mation on the im pact of restr ictive measures on trade f lows and cust oms complia nce. 2. The custo ms author ities shall inf or m the EU Customs Author ity , the Commission and the national author ities of the Member Stat es compet ent f or im plementing restr ictive measures of any cases, or suspect ed cases, of circumvention of restr ictive measures and of the r isk mitigation measures taken. That inf or mation shall, wherever possible, be provid ed through the EU Custo ms Data Hub. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 201/281C HAPTER 2 Cr isis manag ement mechanism Ar ticle 227 Prot ocols and procedures 1. The EU Customs Author ity shall prepare procedures and prot ocols, taking into account the views of the Member Stat es, with a view to ensur ing an adequate response to cr isis situations. Those procedures and prot ocols ma y be activat ed in accordance with Ar ticle 228(1) in the event of: (a) a cr isis in one or more Member States that has a significant, or pote ntially signifi cant, im pact on the customs f or malities required to be car r ied out and which could disr up t the f low of goods, customs controls or relate d procedures; (b) a cr isis in a given sect or that requires custo ms author ities to take coordinat ed action with relevant author ities. 2. The protocols and procedures refer red to in paragraph 1 of this Ar ticle ma y cover in par ticular: (a) the application of common pr ior ity control areas, common r isk cr iter ia and standards and r isk prof iles, as well as appropr iate r isk mitiga tion measures, custo ms controls and customs f or malities required t o be car r ied out, including pa yment te r ms; (b) a collaboration framework to suppor t the te m porar y deplo yment from one Member State to another of cust oms off icials and customs control equipment ; (c) f ast lanes at borders to minimise dela ys and conge stion in freight f lows; (d) the conditions f or the activation, prolongation and deactivation of the diffe rent measures and ar rangements f or f acing cr isis situations, based on clearly def ined needs and appropr iate justification; (e) the a voidance of trade restr ictions concer ning cr isis-relevant goods as defined in Ar ticle 3, point (6), of Regulation (EU) 2024/2747; (f) a business continuity mechanism as refer red to in Ar ticle 29(9) and Ar ticle 31(11) of this Regulation. Ar ticle 228 Activation of the cr isis management mechanism 1. The Commission, upon its ow n initiative or at the request of one or more Member Stat es or the EU Customs Aut hor ity , ma y adop t im plementing acts activating the necessar y actions and ar rang ements to be applied in the event of a cr isis. Those imp lementing acts shall: (a) take into account the prot ocols and procedures refe r red to in Ar ticle 227; (b) identify the specific measures and ar rang ements required to address a cr isis situation or to mitiga te its nega tive effects; EN OJ L, 19.9.2026 202/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(c) establish the duration of the measures and ar rangements to be applied and the relevant conditions f or their prolonga tion and deactivation. Those implementing acts shall be adop te d in accordance with the examination procedure refe r red t o in Ar ticle 283(4) and (5). 2. In the event of a cr isis, the EU Customs Aut hor ity shall establish a cr isis response cell that is per manently ava ilable throughout that cr isis. The compet encies, areas of exper tise and compo sition of the cr isis response cell shall be det er mined at the time of its establishment, taking into account the protocols and procedures refe r red to in Ar ticle 227 as well as the nature and scope of the cr isis. The Commission ma y suppor t the EU Customs Author ity dur ing the planning stage and in the setting up of suc h a cr isis response cell. The cr isis response cell shall be fin anced from the budget appropr iations granted to the EU Customs Au thor ity . 3. Customs author ities shall im plement and apply the measures and ar rangements activated pursuant to this Ar ticle and shall repor t to the EU Customs Aut hor ity on their imp lementation and application. The scope, f or mat and frequency of repor ting shall be determi ned by the EU Custo ms Au thor ity in consultation with the Member Stat es, taking into account the nature of the cr isis and the measures applied. 4. The EU Customs Aut hor ity shall coordinat e and super vise the impl ementation of the measures and ar rangements referred t o in paragraph 1 by the custo ms author ities. It shall assess the eff ectiveness of their imp lementation, taking into account, inter alia, cust oms author ities’ repor ts refe r red to in paragraph 3, and repor t the results of that assessment to the Commission and to the customs author ities. TITLE XII THE EUR OPEAN UNION CUSTOMS A UTHORIT Y C HAPTER 1 Pr inciples Ar ticle 229 Est ablishment and legal s tat us 1. The EU Customs Au thor ity is hereby established and shall be a body of the Uni on and hav e lega l personality . 2. In each of the Member States, the EU Custo ms Aut hor ity shall enjo y the most extensive legal capacity accorded to lega l persons under their law s. It ma y , in par ticular , acquire or dispose of movab le and immovable proper ty and be a par ty to lega l proceedings. 3. The EU Customs Au thor ity shall be represente d by its Executive Direct or . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 203/281Ar ticle 230 Seat The seat of the EU Customs Aut hor ity shall be in Lille, France. Ar ticle 231 Mission and objectiv es of the EU Customs Author ity 1. The EU Custo ms Aut hor ity shall contr ibut e to achieving the mission of the customs author ities as set out in Ar ticle 2. 2. Without prejudice to the respective responsibilities of the Commission, OL AF and the Member Stat es, the EU Customs Au thor ity shall pursue the f ollowing objectives: (a) to contr ibut e to the development, operation and maintenance of the inf or mation te chnologies necessar y to imp lement the procedures laid do wn in this Regulation and to making optima l use of the availa ble data f or cust oms super vision, control and r isk managem ent pur poses; (b) to suppor t custo ms author ities in achieving a unif or m im plementation of custo ms legislation, in par ticular with rega rd to r isk management and customs controls; (c) to contr ibut e to the operational managem ent of the custo ms union by coordinating and f acilitating the operational cooperation between customs author ities and by pooling and providing t echnical exper tise to increase effici ency and deliver y of results; (d) to contr ibut e to the imp lementation of other legislation applied b y the customs author ities; (e) to cooperate with other Uni on institutions, bodies, off ices and age ncies in areas where their activities relate to the managem ent of goods crossing the exte r nal border of the custo ms ter r itory of the Uni on. C HAPTER 2 T asks Ar ticle 232 T ask s 1. From the date that it is entr usted with the development, operation and maintenance of the EU Custo ms Data Hub in accordance with Ar ticle 51(2), the EU Customs Author ity shall be responsible f or those tasks, and shall contr ibut e to the effi cient operation of the electronic cust oms environment at Union level. 2. The EU Custo ms Author ity shall car r y out data managem ent and processing activities necessar y f or the fulfilment of its tasks. 3. The EU Customs Au thor ity shall car r y out r isk management tasks in accordance with Title IV , Chapt er 2. 4. The EU Customs Aut hor ity shall car r y out tasks in relation to restr ictive measures and cr isis management mechanisms in accordance with Title XI. EN OJ L, 19.9.2026 204/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. The EU Customs Aut hor ity shall suppor t the Commission and the Member Stat es so that the y can super vise more effi ciently the application of restr ictive measures that the Council ma y adop t in accordance with Ar ticle 215(2) TFEU and that affect the f low of goods, to ensure that those measures are not circumvent ed. 6. The EU Custo ms Author ity shall, on the basis of a threat assessment conducted pursuant to Ar ticle 57(1) and Ar ticle 57(2), point (c), per iodically develop recommendations to suppor t custo ms author ities in accom plishing their mission as referred t o in Ar ticle 2. The EU Customs Au thor ity shall submit those recommendations to the Commission, which shall take them into account when identifying areas that war rant pr ior ity treatment f or the Council’s inf or mation and possible consideration. 7. The EU Customs Aut hor ity shall perf or m capacity building activities and provide operational suppor t and coordination to customs author ities and the Commission. In par ticular , it shall: (a) develop indicative common standards in relation to the imp lementation of this Regulation, on the basis of diagnostics and evaluation of customs offices, and issue recommendations f or best practices and monitor their use; (b) car r y out perf or mance measurement f or the customs union and suppor t the Commission in its evaluation of the perfo r mance of the cust oms union in accordance with Title XV , Chapt er 1; (c) prepare the training content f or customs off icers and custo ms profe ssionals in the Uni on t o compl ement and suppor t training pro vided by Member States, where appropr iate; (d) contr ibut e to the creation of a Uni on syste m to recognise the excellence of educational institutions that offer training and education programmes in the customs fie ld, including f or the author ised economic operator status and the T r ust and Check trader status; (e) coordinate and suppor t the voluntary creation by the Member Stat es of specialised centres of ex cellence f or Union-wide pur poses in relevant customs areas, in par ticular f or training of custo ms offic ers, customs professionals and custo ms laborato r ies; (f) f acilitate and coordinate research and inno vation activities in the cust oms fie ld; (g) prepare and disseminate operational manuals f or the practical application of customs processes and wo rking methods, in collaboration with the cust oms author ities, and develop common standards in that regard; (h) prepare simplified guidelines and manuals f or micro and small ent er pr ises and suppor t them in the application of Uni on customs legislation and custo ms f or malities; (i) issue an opinion on whether granting an author isation f or special procedures w ould adversely affect the interests of Uni on producers, in accordance with Ar ticle 125(5), (6) and (7); (j) cooperate with other Union institutions, bodies, offices and agencies and with national author ities other than custo ms author ities in accordance with Ar ticle 268(10); OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 205/281(k) coordinate and suppor t the operational cooperation between customs author ities of different Member States, and between cust oms author ities and other com petent author ities in different Member Stat es, in accordance with Title XIII; (l) at the request of a Member Stat e, f acilitate and suppor t cooperation between customs author ities, and cooperation between customs author ities and other compet ent author ities, within one Member State in accordance with Title XIII; (m) plan, org anise and coordinat e the joint controls refer red to in Ar ticle 267; (n) provid e suppor t and exper tise to the Commission f or the resolution of comp lex classification, valuation and or igin cases, and evaluation of decisions and the application of the decisions in that regard; (o) provid e suppor t and exper tise to customs author ities to resolve uncer tainties regard ing the determ ination of the place of establishment of economic operators where the applicable cr ite r ia refer t o more than one Member State; (p) assist the Commission, at its request, in its managem ent of relations with third countr ies and inte r national org anisations relating t o matters covered b y this Regulation. 8. The EU Customs Aut hor ity shall develop and maintain communication ch annels with stak eholders in relation to the EU Custo ms Data Hub and f acilitate access to inf or mation on tar iffs, quotas and restr ictive measures. 9. The Commission ma y entr ust the EU Custo ms Authori ty with the task of provid ing suppor t on the development and imp lementation of an operational strategy f or activities relate d to customs control equipment and other custo ms-related programmes. In that case, the EU Custo ms Au thor ity shall cooperate with the Commission and ma y car r y out tasks suc h as assessing needs, managing funding, coordinating joint procurement, purchasing equipment and f acilitating its co-shar ing. Ar ticle 233 F ur ther task s The EU Customs Au thor ity ma y be assigned fur ther tasks in the area of free moveme nt, impor t and expor t of third-countr y goods, if so provided by relevant Uni on legal acts. Where suc h tasks are assigned or entr uste d to the EU Customs Aut hor ity , appropr iate financial and human resources shall be ensured f or their imp lementation. EN OJ L, 19.9.2026 206/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojC HAPTER 3 Org anisation of the EU Customs Author ity Section 1 Admin is trativ e and management str ucture Ar ticle 234 Administrativ e and management s tr ucture The administrative and management str ucture of the EU Custo ms Author ity shall compr ise: (a) a Manage ment Board to ex ercise the functions set out in Ar ticle 238; (b) an Ex ecutive Board to exer cise the functions set out in Ar ticle 240; (c) an Ex ecutive Directo r to ex ercise the tasks and responsibilities set out in Ar ticle 242; (d) a Deputy Executive Direct or to ex ercise the tasks and responsibilities set out in Ar ticle 244, if the Manage ment Board decides to create suc h a post ; (e) a Custo ms Advisory Board to ex ercise the functions set out in Ar ticle 245. Section 2 The Management Board Ar ticle 235 Composition of the Management Board 1. The Management Board shall be comp osed of: (a) one member from each Member State; (b) tw o members designated by the Commission; (c) one member designate d by the European Pa rliament. The members refe r red t o in the fi rst subparagraph, points (a) and (b), shall hav e voting r ights. 2. Ever y member of the Management Board shall have an alter nat e member . That alter nat e shall represent the member in his or her absence. 3. Members of the Management Board and their alt er nat es shall be appoint ed on the basis of their kno wledge in the fie ld of customs, taking into account their relevant manageri al, administrative and budgeta r y skills and their exper ience with the policies of the customs union. All par ties represente d in the Management Board shall mak e eff or ts to limit tur nove r of the members designated by them, in order t o ensure continuity of its work. All par ties shall aim to ensure a gender -balanced representation on the Manage ment Board. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 207/2814. The te r m of offic e f or members of the Manage ment Board and their alt er nat es shall be f our y ears, and ma y be renewed. 5. The European Pa rliament, the Commission and the Member Stat es hav e the r ight to revok e the designation of their respective members and their alter nat es. When the designation of a member of the Manage ment Board or his or her alt er nat e is revok ed, the European Parliame nt, the Commission or the relevant Member State shall inf or m the Chair person and Deputy Chair person of the Manage ment Board of the revocation and of that member ’s or alt er nat e’ s replacement. 6. Each member and alter nate shall submit a wr itten stat ement at the time of taking off ice declar ing that he or she does not hav e any conf lict of inte rest. Each member and alt er nat e shall update his or her statem ent in the event of a ch ange of circumstances with regard to a conf lict of intere st and in any case at least once a y ear . Ar ticle 236 Chair person of the Management Board 1. The Manage ment Board shall elect a Chair person and a Deputy Chair person from among its members with v oting r ights. If a member designated by the Commission is not elected as Chair person, then one of the members designated by the Commission shall automa tically be appointed as Deputy Chair person. If a member designated b y the Commission is elect ed as Chair person, then the Deputy Chair person shall be elected from among the other members of the Manage ment Board with v oting r ights. 2. The Deputy Chair person shall automat ically replace the Chair person if he or she is prevented from car r ying out his or her duties. 3. The t er m of off ice of the Chair person and of the Deputy Chair person shall be f our years and ma y be renewed once. If, ho wever , the Chair person’s or Deputy Chair person’s membership of the Management Board ends at any time dur ing his or her t er m of office, that te r m of offic e shall end simultaneously . 4. Detailed r ules f or the election of the Chair person and Deputy Chair person and on the renewal of their t er m of offic e shall be laid do wn in the r ules of procedure of the Manage ment Board. Ar ticle 237 Meetings of the Management Board 1. The Chair person shall conve ne the meetings of the Management Board. 2. The Executive Director shall take par t in the meetings without the r ight to vot e. 3. The Management Board shall hold at least tw o ordinar y meetings a y ear . In addition, it shall meet on the initiative of its Chair person, at the request of the Commission or at the request of at least one-third of its members. Fur ther more, if a pro visional decision has been taken by the Executi ve Board in accordance with Ar ticle 240(4), the Manage ment Board shall meet within the time limit laid do wn in Ar ticle 240(5). 4. The Manage ment Board ma y in vite on an ad hoc basis any person whose opinion is relevant f or the discussion to attend its meetings without the r ight to v ote. EN OJ L, 19.9.2026 208/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. The members of the Manage ment Board and their alter nates ma y , subject to the r ules of procedure of the Manage ment Board, be assisted at its meetings by advisers or exper ts. 6. When a matt er of confidentiality or conf lict of interest is on the age nda of a meeting, the Manage ment Board shall discuss and decide on that matt er without the presence of the member concer ned. That shall not affe ct the r ight of the European Parliament, the Commission and the Member States to be represented b y an alt er nate. Detailed r ules f or the application of this provision ma y be laid do wn in the r ules of procedure of the Management Board. 7. The EU Customs Au thor ity shall provid e the secretar iat f or the Manage ment Board. Ar ticle 238 F unctions of the Management Board 1. The Management Board shall elect the Chair person and the Deputy Chair person and, where relevant, renew their te r ms of office in accordance with Ar ticle 236. 2. The Management Board shall establish the Executive Board by 21 Sep tember 2029. 3. The Management Board shall: (a) provid e the g eneral or ientation of the activities of the EU Customs Aut hor ity ; (b) adop t the annual budg et of the EU Customs Aut hor ity and exer cise other functions in respect of that budget pursuant to Chap ter 4; (c) assess, adop t and make publicly availa ble the consolidate d annual activity repor t on the EU Customs Aut hor ity’s activities, including an ove r view of the fulf ilment of its tasks and its overall perfo r mance in ac hieving customs policy objectives, and send both the repor t and the assessment b y 1 July each y ear to the European Pa rliament, the Council, the Commission and the Cour t of Audi tors; (d) adop t the financial r ules applicable t o the EU Custo ms Author ity in accordance with Ar ticle 248; (e) adop t an inte r nal anti-fraud strategy , propor tionate to the r isk of fraud taking into account the costs and benef its of the measures to be imp lemented; (f) adop t and mak e publicly available the r ules f or the prevention and management of conf licts of interest in respect of its members, and publish annually on the EU Customs Aut hor ity website a stat ement by the Management Board members indicating the absence of any conf lict of interest ; (g) adop t and regularly update the communication and dissemination plans refe r red t o in Ar ticle 258(3), based on an analysis of needs; (h) adop t and make publicly available its r ules of procedure; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 209/281(i) adop t imp lementing r ules f or giving effe ct to the Staff Regulations of Off icials of the European Uni on (the ‘Staff Regulations’ ) and the Conditions of Emp lo yment of Other Ser vants of the European Uni on (the ‘Conditions of Emplo yment’) ( 40 ) in accordance with Ar ticle 110(2) of the Staff Regulations; (j) in accordance with paragraph 4, exer cise, with respect t o the staff of the EU Customs Aut hor ity , the powers confe r red by the Staff Regulations on the appointing author ity and by the Conditions of Emplo yment on the author ity emp owered to conclude a contract of emplo yment (the ‘appointing author ity po wers ’); (k) adop t the r ules governing the secondment of national exper ts t o the EU Customs Aut hor ity , as refe r red to in Ar ticle 256(2); (l) establish, where appropr iate, an intern al audit capacity ; (m) adop t the EU Customs Aut hor ity’s secur ity r ules refe r red to in Ar ticle 260; (n) appoint the Ex ecutive Director and, if suc h a post is created, the Deputy Ex ecutive Directo r and, where relevant, extend their t er ms of off ice or remove them from off ice in accordance with Ar ticle 241; (o) adop t perform ance indicator s allo wing the evaluation of the perform ance of the Ex ecutive Directo r; (p) appoint members of the Ex ecutive Board and, where relevant, extend their ter ms of off ice or remove them from off ice; (q) appoint an A ccounting Offi cer , who can be the Commission’s A ccounting Officer , and who is to be subject to the Staff Regulations and the Conditions of Emplo yment and be independent in the perf or mance of his or her duties; (r) take all decisions on the establishment of the EU Customs Aut hor ity’s inte r nal str uctures and, where necessar y , their modifi cation, taking into consideration the EU Customs Au thor ity’s activity needs and hav ing regard to sound budgeta r y management ; (s) author ise the conclusion of w orking ar rangements in accordance with Ar ticle 268; (t) establish and adopt the r ules of procedure of the Custo ms Advisory Board; (u) set up w orking groups and exper t panels to suppor t the EU Customs Author ity in perfo r ming its tasks and adop t their r ules of procedure; (v) adop t the draf t sing le programming document refer red to in Ar ticle 249 bef ore its submission t o the Commission f or its opinion; EN OJ L, 19.9.2026 210/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 40 ) Regulation (EEC, Euratom, ECSC) No 259/68 of the Council of 29 Febr uar y 1968 la ying do wn the Staff Regulations of Offici als and the Conditions of Emplo yment of Other Ser vants of the European Communities and instituting special measures tem porar ily applicable to officials of the Commission (OJ L 56, 4.3.1968, p. 1, ELI: http://data.europa.eu/eli/reg/1968/259(1)/oj ).(w) taking into account the opinion of the Commission, adopt the EU Customs Aut hor ity’s sing le programming document in accordance with Ar ticle 239; (x) adop t an ‘eff iciency gains and synergies’ strate gy ; (y) adop t a strate gy f or cooperation with third countr ies and inter national org anisations; (z) adop t a strate gy f or the organisational management and inter nal control syste ms; (za) car r y out the tasks set out in Ar ticle 258; (zb) author ise the conclusion of w orking ar rangements in accordance with Ar ticle 270; (zc) adop t the prot ocols and procedures refe r red to in Ar ticle 227; (zd) in accordance with Ar ticle 240(5), confir m the pro visional decisions take n by the Executive Board pursuant to Ar ticle 240(4); (ze) initiate the ver ification by the EU Customs Author ity as referred t o in Ar ticle 31(6); (zf) adop t the framework f or cooperation with customs author ities and other compet ent author ities or bodies at Uni on and national level, as referred to in Ar ticle 268(3). 4. The Management Board shall adopt, in accordance with Ar ticle 110 of the Staff Regulations, a decision based on Ar ticle 2(1) of the Staff Regulations and Ar ticle 6 of the Conditions of Emp lo yment, deleg ating relevant appointing author ity po wers to the Executive Directo r and setting out the conditions under which that deleg ation of po wers can be suspended. The Executive Direct or shall be author ised to subdelegat e those po wers. 5. Where ex ceptional circumstances so require, the Management Board ma y take a decision to te mporar ily suspend the deleg ation of the appointing author ity po wers to the Ex ecutive Direct or and those subdelegat ed by the Executive Director and ex ercise those powers itself or delegat e them to one of its members or to a staff member other than the Executi ve Directo r . Ar ticle 239 V oting r ules of the Management Board 1. Decisions of the Management Board shall, as a r ule, be take n b y an absolute majority of its members with v oting r ights, ex cept f or decisions under Ar ticle 238(1) and Ar ticle 238(3), points (b), (f), (n) and (w), which shall require a majorit y of two-thirds of its members with voting r ights. 2. Each member with v oting r ights shall hav e one v ote. In the absence of a member with the r ight to v ote, his or her alt er nat e shall be entitled t o exercise his or her r ight to v ote. 3. The Executive Director shall not take par t in the v oting. 4. The Manage ment Board’s r ules of procedure shall establish more detailed v oting ar rangements, in par ticular on abstentions , the use of wr itten procedures and the circumstances in which a member can act on behalf of another member . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 211/281Section 3 The Execu tiv e Board Ar ticle 240 The Executiv e Board 1. The Management Board shall be assist ed by an Ex ecutive Board. 2. The Executive Board shall: (a) guide and monitor the preparatory work f or decisions to be adop te d by the Management Board; (b) ensure, tog ether with the Management Board, adequate f ollo w-up to the findi ngs and recommendations st emming from the inte r nal or exter nal audit repor ts and evaluations, as well as from in vestigations of OL AF and of the EPPO; (c) ch eck the implementation of the decisions of the Management Board, with a view to reinf orcing super vision of administrative and budg etar y managem ent. 3. The Executive Board shall be accountable to the Manage ment Board. 4. Where necessar y f or reasons of urgency , the Ex ecutive Board ma y take cer tain pro visional decisions on behalf of the Manage ment Board, in par ticular: (a) on administrative management matters, including the suspension of the deleg ation of the appointing author ity powers, and on budgeta r y matt ers; (b) where a cr isis situation has been identified as laid do wn in Title XI which requires immediate action or immediate adjustment of the EU Customs Aut hor ity’s activities. 5. A provisiona l decision tak en by the Executive Board pursuant to paragraph 4 shall need t o be confi r med by a f or mal decision of the Manage ment Board no lat er than 90 da ys af te r that pro visional decision was take n. Where a f or mal decision of the Management Board is not taken within that time limit, the provisional decision of the Executive Board shall cease to apply . 6. The Ex ecutive Board shall be comp osed of one of the two members of the Management Board designate d by the Commission and f our other members appointed b y the Management Board from among its members with the r ight to v ote. When appointing members of the Ex ecutive Board, the Manage ment Board shall aim to ensure gender balance. The Execu tive Board shall elect the Chair person from among its members. The Execu tive Directo r shall take par t in the meetings of the Execu tive Board, but shall not hav e the r ight to v ote. 7. The decisions of the Ex ecutive Board shall be take n b y absolut e majorit y of its members. EN OJ L, 19.9.2026 212/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj8. The t er m of offic e of members of the Execu tive Board shall be tw o y ears and ma y be renewed once. The t er m of off ice of members of the Executive Board shall end upon the decision of the Management Board or when their membership of the Manage ment Board ends. 9. The Ex ecutive Board shall hold at least f our ordinar y meetings a y ear . In addition, it shall meet on the initiative of its Chair person or at the request of its members. 10. The Management Board shall la y do wn the r ules of procedure of the Executive Board. Those r ules of procedures shall include detailed r ules on the appointment of the members of the Ex ecutive Board, which shall aim to ensure appropr iate rotation among the members designated b y the Member States taking into account, inter alia, the Member States’ diversity . Section 4 The Executiv e Director Ar ticle 241 Appointment, dismissal and extension of the ter m of off ice 1. The Ex ecutive Director shall be enga ged as a te mporar y age nt of the EU Customs Aut hor ity in accordance with Ar ticle 2, point (a), of the Conditions of Emplo yment. The Ex ecutive Direct or shall be appoint ed by the Manage ment Board on grounds of mer it and documented administrative and managerial skills, as well as relevant comp etence and exper ience, from a list of at least three candidates proposed by the Commission, f ollowing an open, non-discr iminatory and transparent selection procedure designed in suc h a wa y as to ensure g ender balance. The selection procedure shall include the publication of a call f or intere st in the Off icial Jour nal of the Eur opean Union and via other appropr iate channels. The Commission shall consult the Manage ment Board on the draf t call f or interest. 2. The relevant committ ee of the European Pa rliament ma y in vite the candidates f or the post of Ex ecutive Director to answer questions from its members pr ior to the appointment of the Executive Director , without dela ying the appointment procedure or constraining the decision-making of the Manage ment Board. 3. For the pur pose of concluding the contract with the Executive Direct or , the EU Customs Author ity shall be represented by the Chair person of the Manage ment Board. 4. The ter m of office of the Executive Director shall be fi ve years. In due time bef ore the end of that per iod, the Commission shall car r y out an assessment, in consultation with the Management Board, that take s into account an evaluation of the perfor mance of the Ex ecutive Directo r and the EU Customs Aut hor ity’s future tasks and ch allenges. 5. The Manage ment Board, acting on a proposal from the Commission that takes into account the assessment refer red to in paragraph 4, ma y extend the te r m of off ice of the Executive Director once f or no more than fi ve years. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 213/281The relevant committee of the European Parliament ma y invit e the Executive Direct or to answer questions from its members pr ior to his or her ter m of off ice being extende d, without dela ying the exte nsion procedure or constraining the decision-making of the Management Board. 6. An Execu tive Direct or whose ter m of off ice has been extended shall not par ticipate in another selection procedure f or the same post at the end of the extended per iod of his or her t er m of office. 7. The Ex ecutive Directo r ma y be remove d from office only upon a decision of the Management Board acting on a proposal from the Commission. The European Pa rliament and the Council shall be inf or med of the reasons f or such a decision. 8. The decisions of the Management Board on appointment, exte nsion of the te r m of off ice or remova l from off ice of the Ex ecutive Director and Deputy Executive Director shall be take n by a tw o-thirds majori ty of its members with v oting r ights. Ar ticle 242 T ask s and responsibilities of the Exe cutiv e Directo r 1. The Executive Direct or shall manage the EU Customs Aut hor ity . The Executive Direct or shall be accountable to the Manage ment Board. 2. Without prejudice to the powe rs of the Commission and the Manage ment Board, the Execu tive Director shall be independent in the perfor mance of his or her tasks and shall neither seek nor take instr uctions from any gover nment nor from an y other body . 3. The Ex ecutive Director shall repor t t o the European Parliament and t o the Council on the perfo r mance of his or her duties and the ove rall perfor mance of the EU Custo ms Au thor ity when invit ed to do so. The Executive Director ma y be called upon at any time by the European Parliament or by the Council to atte nd a hear ing on any matt er linke d to the activities of the EU Customs Aut hor ity . 4. The Executive Director shall be the lega l representative of the EU Customs Au thor ity . 5. The Executive Directo r shall be responsible f or the im plementation of the tasks assigned to the EU Customs Au thor ity by this Regulation. In par ticular , the Ex ecutive Directo r shall: (a) prepare the recommendations refe r red to in Ar ticle 232(6) and submit them to the Management Board f or adoption; (b) ensure the sustainable and eff icient da y-to -da y administration of the EU Customs Aut hor ity ; (c) imp lement decisions adopt ed b y the Management Board; (d) prepare the draf t sing le programming document refer red to in Ar ticle 249 and submit it to the Manage ment Board, af te r consulting the Commission; EN OJ L, 19.9.2026 214/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(e) imp lement the sing le programming document refer red to in Ar ticle 249 and repor t t o the Executive Board and the Manage ment Board on its imp lementation; (f) prepare the consolidat ed annual repor t on the EU Custo ms Au thor ity’s activities and present it to the Management Board f or assessment and adoption; (g) prepare an action plan f ollowing up on the conclusions of inter nal or exte r nal audit repor ts and evaluations, as well as on in vestigations b y OL AF and by the EPPO, and repor t on progress twice a y ear to the Commission and regularly to the Ex ecutive Board and the Manage ment Board; (h) without prejudice to the invest igative compet ence of OL AF and of the EPPO, prot ect the financ ial intere sts of the Uni on in relation to the internal functioning of the EU Custo ms Author ity by applying inte r nal preventive measures aga inst fraud, cor r up tion and any other illega l activities, by effe ctive ch ec k s and, if ir regular ities are detect ed, by reco ver ing amounts wrong ly paid and, where appropr iate, by imp osing eff ective, propor tionate and dissuasive administrative and financ ial penalties; (i) prepare an inter nal anti-fraud strate gy , an ‘eff iciency gain s and synergies ’ strate gy , a strate gy f or cooperation with customs author ities and other author ities of third countr ies or intern ational organisations and a strategy f or the org anisational manag ement and inte r nal control syste ms f or the EU Custo ms Aut hor ity and present them to the Manage ment Board f or approval; (j) prepare draf t financial r ules applicable to the EU Customs Au thor ity and submit them to the Management Board f or adop tion; (k) prepare provisional draf t statements of estimates of the EU Customs Aut hor ity’s revenue and expenditure in accordance with Ar ticle 250, and im plement its budg et ; (l) with rega rd to the EU Customs Au thor ity’s staff, ex ercise the powers of the appointing author ity referred to in Ar ticle 238(3), point (j), to the exte nt that those powers hav e been deleg ated to him or her in accordance with Ar ticle 238(4); (m) take decisions with regard to the EU Customs Author ity’s inte r nal str uctures including, where necessar y , deputising functions relating to the da y-to-da y management of the EU Custo ms Author ity and, where necessar y , amend them, taking into account the needs relating to the EU Customs Au thor ity’s activities and sound budgetar y managem ent ; (n) negotiate and, af te r approval by the Management Board, sign a Headquar te rs Agreement concer ning the seat of the EU Customs Aut hor ity , and, where applicable, similar agreements with the host Member Stat es in which local offices are locate d; (o) prepare the practical ar rangements f or the application of Regulation (EC) No 1049/2001 of the European Pa rliament and of the Council ( 41 ) and submit them to the Manage ment Board f or adop tion; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 215/281 ( 41 ) Regulation (EC) No 1049/2001 of the European Parl iament and of the Council of 30 Ma y 2001 reg arding public access t o European Parl iament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43, ELI: http://data.europa.eu/eli/reg/2001/1049/oj ).(p) promot e diversity and aim t o ensure g ender balance as regards the recr uitment of the EU Customs Author ity’s staff; (q) aim to recr uit the EU Custo ms Author ity’s staff on the broadest possible geographical basis, bear ing in mind that recr uitment cr iter ia are to be based solely on mer it. Ar ticle 243 Deputy Ex ecutiv e Director The Manage ment Board ma y decide to create the post of Deputy Executive Director to assist the Executive Director . If the post of Deputy Executive Director is create d, Ar ticle 241 shall apply to the Deputy Executive Director according ly . Ar ticle 244 T ask s and responsibilities of the Deputy Executiv e Directo r If the post of Deputy Ex ecutive Director is created, the Deputy Executive Directo r shall assist the Ex ecutive Director in the managem ent of the EU Customs Aut hor ity and in the per f or mance of the tasks refer red to in Ar ticle 242. If the Executive Directo r is absent or indisposed, or the post is vacant, the Deputy Executive Direct or shall take his or her place. Ar ticle 245 Customs A dvisor y Board 1. The EU Customs Au thor ity shall establish a Custo ms Advisory Board. 2. The Customs Advisory Board shall assist the EU Customs Aut hor ity b y ser ving as a mechanis m f or consultation with relevant stak eholders on matters falling within the EU Customs Aut hor ity’s responsibilities. It shall provide advice: (a) on the im plementation of t echnical actions and decisions; (b) on imp lementation and standardisation issues, including har monisation activities; (c) on the operational aspects of other legislation applied by the customs author ities; (d) where appropr iat e and upon request, on any other activities of the EU Custo ms Author ity . 3. The Customs Ad visor y Board shall be composed of representatives of stakeholders relevant to the work of the EU Customs Aut hor ity , including representatives from the business secto r , and of representatives of associations of such stak eholders. The Management Board shall determ ine the compo sition of the Customs Ad visor y Board. EN OJ L, 19.9.2026 216/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj4. The Customs Advisory Board shall be consulted regularly and ma y provide advice to the EU Customs Author ity on its ow n initiative on the matt ers listed in paragraph 2, points (a), (b) and (c). 5. The Customs Advisory Board shall hold at least one ordinar y meeting ever y six months. In addition, it ma y meet at the request of the Management Board, the Execu tive Board or the Ex ecutive Directo r . Section 5 Data Auditor Ar ticle 246 Appointment, s tatus and independence of the Data Audito r 1. The Data Audi tor shall be appointed b y the Manage ment Board on grounds of mer it and documente d profe ssional skills, as well as relevant comp etence and exper ience in the fie lds of data secur ity , cybersecur ity and data protect ion. 2. The Data Audit or shall be a member of the staff of the EU Customs Au thor ity and shall act independently . 3. The Data Audit or shall act in full respect of Uni on law on confi dentiality and secrecy . Ar ticle 247 Responsibilities and task s of the Data Audito r 1. The Data Audi tor shall monitor and assess the law fulness of access to the EU Customs Data Hub, in accordance with applicable Union law . 2. The Data Audit or shall repor t on his or her activities on an annual basis to the Manage ment Board. 3. The Data Audit or shall perf or m his or her tasks in coordination with the Data Protection Offi cer of the EU Custo ms Aut hor ity and without prejudice to respect of the responsibilities of other Uni on or national ove rsight bodies. 4. The Commission shall adop t imp lementing acts specifying the independent status and la ying down detailed tasks and responsibilities of the Data Audi tor . Those im plementing acts shall be adopt ed in accordance with the advisor y procedure referred to in Ar ticle 283(2). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 217/281C HAPTER 4 Establishment and str uctur e of the budg et of the EU Customs Author ity Ar ticle 248 General pro visions The financial r ules applicable to the EU Customs Author ity shall be adop ted by the Management Board af ter consulting the Commission. They shall not depar t from Commission Delega ted Regulation (EU) 2019/715 ( 42 ) unless suc h a depar ture is specific ally required f or the EU Custo ms Author ity’s operation and the Commission has given its pr ior consent. Ar ticle 249 Single prog ramming document 1. Each y ear , the Executive Direct or shall dra w up a draf t sing le programming document containing in par ticular multiannual and annual programming in accordance with Delegat ed Regulation (EU) 2019/715 and with the relevant provision of the EU Customs Author ity’s financ ial r ules adop te d pursuant to Ar ticle 248 of this Regulation, and taking into account any guidelines set b y the Commission. Such annual and multiannual programming shall be in line with the customs policy and overall pr ior ities of the cust oms union. 2. The Management Board shall transmit the draf t sing le programming document to the European Pa rliament, the Council, the Commission and the Cour t of Audit ors by 31 Januar y of the year preceding the programming per iod. 3. By 30 November each year , the Manage ment Board shall adopt the sing le programming document. It shall f or ward that sing le programming document to the European Pa rliament, the Council and the Commission, as well as any lat er update d version of that document. The sing le programming document shall become def initive af t er fin al adoption of the g eneral budget of the Uni on and if necessar y shall be adjuste d according ly . 4. The annual w ork programme of the EU Custo ms Aut hor ity shall set out detailed objectives and expected results including per f or mance indicator s. It shall also contain a descr iption of the actions to be financed and an indication of the financ ial and human resources allocated t o each action. The annual work programme shall be consist ent with the multiannual work programme refer red to in paragraph 5. It shall clearly indicate tasks that hav e been added, chang ed or delete d in compari son with the previous financial y ear . The Management Board shall amend the adop ted annual w ork programme when a new task is given to the EU Custo ms Aut hor ity within the scope of this Regulation. Any substantial amendment t o the annual wo rk programme shall be adop ted in accordance with the same procedure as the initial annual wo rk programme. The Management Board ma y delegat e the powe r to make non-substantial amendments to the annual work programme to the Ex ecutive Directo r . EN OJ L, 19.9.2026 218/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 42 ) Commission Delegat ed Regulation (EU) 2019/715 of 18 December 2018 on the framew ork f inancial regulation f or the bodies set up under the TFEU and Euratom T reaty and referred to in Ar ticle 70 of Regulation (EU, Euratom ) 2018/1046 of the European Parl iament and of the Council (OJ L 122, 10.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/715/oj ).5. The multiannual work programme of the EU Customs Aut hor ity shall set out the overa ll strate gic programming including objectives, expecte d results and perfo r mance indicato rs. It shall also show , f or each activity , the indicative financ ial and human resources considered necessar y to attain the objectives set. The strategic programming shall be update d where appropr iate and shall demonstrate the contr ibution of the EU Customs Aut hor ity t o the achi evement of the Uni on’s political pr ior ities. Ar ticle 250 Est ablishment of the budget 1. Each year , the Executive Direct or shall draw up a provis ional draf t stat ement of estimates of the EU Customs Aut hor ity’s revenue and expenditure f or the f ollowi ng financ ial y ear , including the establishment plan, and send it t o the Manage ment Board. The inf or mation contained in the provisional draf t statem ent of estimat es shall be consiste nt with the draf t sing le programming document refer red to in Ar ticle 249(1). 2. The Manage ment Board shall, on the basis of the provisional draf t statem ent of estimat es refe r red to in paragraph 1, adop t a draf t stat ement of estimates of the EU Customs Aut hor ity’s revenue and expenditure f or the f ollo wing financ ial year (the ‘draf t stat ement of estimat es’). 3. The Management Board shall send the draf t statem ent of estimates to the Commission by 31 Januar y each y ear . 4. The Commission shall send the draf t stat ement of estimates to the budgetar y author ity tog ether with the draf t g eneral budget of the Union. 5. On the basis of the draf t stat ement of estimates, the Commission shall enter in the draf t g eneral budget of the Uni on the estimates it considers necessar y f or the establishment plan and the amount of the contr ibution to be char ged to the g eneral budget, which it shall place bef ore the budgeta r y author ity in accordance with Ar ticles 313 and 314 TFEU. 6. The budgeta r y author ity shall author ise the appropr iations f or the contr ibution from the gene ral budget of the Uni on to the EU Customs Au thor ity . 7. The budgetar y author ity shall adopt the EU Customs Author ity’s establishment plan. 8. The Manage ment Board shall adop t the EU Custo ms Au thor ity’s budget. That budget shall become final f ollo wing the final adoption of the g eneral budget of the Uni on. Where necessar y , the EU Custo ms Au thor ity’s budget shall be adjusted according ly . Ar ticle 251 Str ucture of the budget 1. Estimates of all revenue and expenditure of the EU Custo ms Aut hor ity shall be prepared each financ ial year and shall be shown in the EU Customs Author ity’s budg et. The financ ial y ear shall cor respond to the calendar y ear . 2. The EU Customs Au thor ity’s budget shall be balanced in te r ms of revenue and of expenditure. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 219/2813. Without prejudice to other resources, the EU Custo ms Author ity’s revenue shall comp r ise: (a) a contr ibution from the Union ent ered in the g eneral budget of the Uni on; (b) any v oluntar y financ ial contr ibution from the Member Stat es; (c) possible Union funding in the f or m of contr ibution agreements or grants in accordance with the EU Customs Aut hor ity’s financ ial r ules refer red t o in Ar ticle 248 and with the provisions of the relevant instr uments suppor ting the policies of the Uni on; (d) revenue from or charg es f or publications and other goods or ser vices provid ed by the EU Customs Aut hor ity . 4. The expenditure of the EU Customs Aut hor ity shall include staff remuneration, administrative and infrastr ucture expenses and operational expenditure. 5. Budgetar y commitments f or actions relating to larg e-scale projects exte nding ove r more than one financial y ear ma y be brok en do wn into several annual instalments. Ar ticle 252 Implementat ion of the budget 1. The Ex ecutive Director shall imp lement the EU Customs Author ity’s budget, respecting the pr inciples of economy , effi ciency , effe ctiveness and sound financial management. 2. Each year , the Execu tive Directo r shall send to the budgetar y author ity all the inf or mation needed f or the ex ercise of its evaluation duties. Ar ticle 253 Presentation of accounts and discharge 1. The EU Customs Au thor ity’s accounting off icer shall send the pro visional accounts f or the financial y ear (year N) to the Commission’s A ccounting Off icer and to the Cour t of Audi tors by 1 March of the f ollowing fi nancial y ear (y ear N+1). 2. By 31 March of year N+1, the EU Customs Aut hor ity shall send the repor t on the budg etar y and fi nancial managem ent f or y ear N t o the European Parliament, the Council and the Cour t of Audi tors. 3. By 31 March of y ear N+1, the Commission’s accounting offic er shall send the EU Customs Author ity’s provisional accounts, consolidated with the Commission’s accounts, to the Cour t of Audit ors. 4. On receipt of the Cour t of Audit ors’ obser vations on the EU Customs Author ity’s pro visional accounts pursuant to Ar ticle 252 of Regulation (EU, Euratom) 2024/2509 of the European Pa rliament and of the Council ( 43 ) , the EU Custo ms Aut hor ity’s accounting officer shall draw up the EU Customs Au thor ity’s final accounts f or that y ear . The Executive Director shall send those final accounts to the Ex ecutive Board f or an opinion. That opinion shall be adopt ed by the Management Board. EN OJ L, 19.9.2026 220/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 43 ) Regulation (EU, Euratom ) 2024/2509 of the European Parl iament and of the Council of 23 Sept ember 2024 on the financial r ules applicable to the g eneral budget of the Union ( OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj ).5. The EU Custo ms Author ity’s accounting off icer shall, by 1 July of y ear N+1, send the final accounts f or y ear N to the European Parliament, the Council, the Commission and the Cour t of Audi tors, tog ether with the opinion adop te d b y the Manage ment Board. 6. The final accounts f or y ear N shall be published in the Off icial Jour nal of the Europe an Union by 15 No vember of y ear N +1. 7. The Ex ecutive Director shall send a reply to the Cour t of Audit ors ’ obser vations by 30 Sept ember of y ear N+1. The Executi ve Director shall also send that reply to the Manage ment Board. 8. The Executive Directo r shall submit to the European Pa rliament, at the latter ’s request, any inf or mation required f or the smooth application of the disch arge procedure f or the financ ial y ear N, in accordance with Ar ticle 267(3) of Regulation (EU, Euratom) 2024/2509. 9. On a recommendation from the Council acting by a qualified majority , the European Pa rliament shall, bef ore 15 Ma y of y ear N+2, give a disch arg e to the Executive Director in respect of the imp lementation of the budget f or y ear N. Ar ticle 254 Combating fraud 1. In order t o combat fraud, cor r uption and other unla wful activities within the EU Customs Au thor ity , Regulation (EU, Euratom) No 883/2013 shall apply without restr iction. 2. The EU Customs Aut hor ity shall accede to the Inte r institutional Agreement of 25 Ma y 1999 between the European Parliame nt, the Council of the European Uni on and the Commission of the European Communities concer ning inte r nal invest igations by OL AF ( 44 ) by 21 March 2027 and shall adop t the appropr iate provisions applicable to its staff using the te mplat e set out in the Annex to that Agreement. 3. The Cour t of Audi tors shall hav e the po wer of audit, on the basis of documents and on the spot, over all grant benefi ciar ies, contractors and subcontract ors who hav e received Uni on funds from the EU Customs Author ity . 4. OL AF ma y car r y out investig ations, including on-the-spot ch ecks and inspections, with a view to establishing whether there has been fraud, cor r up tion or any other illegal activity affe cting the financ ial inte rests of the Union in connection with a grant or a contract funded b y the EU Customs Author ity , in accordance with the provisions and procedures laid do wn in Regulation (EU, Euratom) No 883/2013 and Council Regulation (Eurato m, EC) No 2185/96 ( 45 ) . OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 221/281 ( 44 ) OJ L 136, 31.5.1999, p. 15, ELI: http://data.europa.eu/eli/agree_interi nstit/1999/531/oj . ( 45 ) Council Regulation (Euratom, EC) No 2185/96 of 11 No vember 1996 concer ning on-the-spot c hecks and inspections car r ied out by the Commission order to protect the European Communities’ financial int erests against fraud and other ir regular ities (OJ L 292, 15.11.1996, p. 2, ELI: http://data.europa.eu/eli/reg/1996/2185/oj ).5. Without prejudice to paragraphs 1 to 4, contracts, grant agreements and grant decisions of the EU Customs Au thor ity shall contain pro visions expressly em power ing the Cour t of Au ditors and OL AF to conduct suc h audits and in vestigations, according to their respective comp etences. W orking ar rangements with compet ent author ities of third countr ies and inter national organi sations shall co ver the assistance and cooperation of those author ities and inte r national org anisation in relation to audits and investig ations car r ied out b y the Cour t of Audit ors and OL AF . 6. In accordance with Regulation (EU) 2017/1939, the EPPO ma y in vestigat e and prosecute fraud and other illegal activities affecting the financ ial interests of the Uni on as provided f or in Directive (EU) 2017/1371 of the European Parliame nt and of the Council ( 46 ) . Ar ticle 24 of Regulation (EU) 2017/1939 shall apply to repor ting to the EPPO of any relevant cr iminal conduct. C HAPTER 5 Provisions on staff Ar ticle 255 General pro vision The Staff Regulations, the Conditions of Emplo yment and the r ules adopt ed b y agreement between the Uni on institutions f or giving effe ct to the Staff Regulations and the Conditions of Emplo yment shall apply to the staff of the EU Customs Aut hor ity . Ar ticle 256 Seconded national exper ts and other s taf f 1. The EU Customs Aut hor ity ma y make use of seconded national exper ts or other staff not emp lo yed by the EU Customs Au thor ity . 2. The Manage ment Board shall adop t a decision la ying do wn r ules on the secondment of national exper ts t o the EU Customs Au thor ity . Ar ticle 257 Pr ivileges and immunities Proto col No 7 on the pr ivileg es and immunities of the European Union, annexed to the T reaty on European Union and the TFEU, shall apply to the EU Customs Aut hor ity and its staff. EN OJ L, 19.9.2026 222/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 46 ) Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the f ight ag ainst fraud to the U nion’s financial int erests b y means of cr iminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj ).C HAPTER 6 Gener al and final provisions Ar ticle 258 T ransparency and communication 1. Regulation (EC) No 1049/2001 shall apply to documents held by the EU Customs Au thor ity . The Manage ment Board shall, within six months of the date of its first meeting, adop t the detailed r ules f or applying that Regulation. 2. The processing of personal data by the EU Customs Author ity shall be subject to Regulation (EU) 2018/1725. The Manage ment Board shall, within six months of the date of its fir st meeting, establish measures f or the application of that Regulation b y the EU Custo ms Au thor ity , including those concer ning the appointment of a Data Protection Offi cer of the EU Customs Au thor ity . Those measures shall be established af ter consultation of the European Data Prot ection Super visor . 3. The EU Customs Aut hor ity ma y engag e in communication activities on its own initiative within its field of compet ence. The allocation of resources to communication activities shall contr ibut e to the effe ctive ex ercise of the tasks of the EU Customs Author ity . Communication activities shall be car r ied out in accordance with relevant communication and dissemination plans adopt ed b y the Manage ment Board. Ar ticle 259 Obligation of professional secrecy 1. Members of the Management Board and the Ex ecutive Board, the Executive Director , the Deputy Ex ecutive Direct or , the Data Audit or and all members of staff of the EU Custo ms Author ity , including off icials seconded by Member Stat es on a t emporary basis, as well as all other persons car r ying out tasks f or the EU Customs Au thor ity on a contractual basis, shall be subject to the requirements of professional secrecy pursuant to Ar ticle 339 TFEU and Ar ticle 67 of Directive (EU) 2024/1640, including af ter their duties hav e ceased. 2. Individuals who provid e any ser vice, directly or indirectly , per manently or occasionally , relating to the tasks of the EU Customs Au thor ity are subject to requirements of professional secrecy equivalent to those provided f or in paragraph 1. 3. For the pur pose of car r ying out its tasks in accordance with this Regulation, the EU Customs Au thor ity shall be author ised, within the limits and under the conditions set out in this Regulation, to ex chang e inf or mation with other Uni on institutions, bodies, offices and age ncies or with national author ities and bodies. 4. The EU Customs Author ity shall establish practical ar rang ements f or imp lementing the requirements of profe ssional secrecy refe r red to in paragraphs 1 and 2. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 223/281Ar ticle 260 Secur ity r ules on the protection of classif ied and sensitiv e non-classif ied infor mation 1. The EU Customs Au thor ity shall adop t its ow n secur ity r ules that shall be based on the pr inciples and r ules laid down in the Commission’s secur ity r ules f or protecting European Uni on classified inf or mation (EUCI) and sensitive non-classified inf or mation including, inter alia, provis ions f or the ex chang e of suc h inf or mation with third countr ies, and processing and st orage of such inf or mation as set out in Commission Decisions (EU, Euratom) 2015/443 ( 47 ) and (EU, Euratom) 2015/444 ( 48 ) . Any administrative ar rangement on the exc hang e of classif ied inf or mation with the relevant author ities of a third countr y or , in the absence of suc h ar rang ement, any ex ceptional ad hoc release of EUCI to those author ities shall be subject to the Commission’s pr ior approval. 2. The management board shall adopt the EU Customs Aut hor ity’s secur ity r ules f ollo wing approva l by the Commission. When assessing the proposed secur ity r ules, the Commission shall ensure that they are compatible with Decisions (EU, Euratom) 2015/443 and (EU, Euratom) 2015/444. 3. The EU Customs Aut hor ity ma y take the necessar y measures to f acilitate the ex chang e of inf or mation relevant to its tasks with the Commission and the Member States and, where appropr iat e, with other relevant Uni on institutions, bodies, off ices and age ncies. Any administrative ar rang ements concluded to that end with regard to the shar ing of EUCI or , in the absence of suc h ar rang ements, any excep tional ad hoc release of EUCI shall be subject t o the Commission’s pr ior approval . Ar ticle 261 Language ar rangements 1. Council Regulation No 1 ( 49 ) shall apply to the EU Custo ms Author ity . 2. The Management Board shall decide on the inte r nal languag e ar rangements f or the EU Custo ms Author ity . 3. T ranslation and all other linguistic ser vices required by the EU Customs Aut hor ity , other than interpretat ion, shall be provid ed by the T ranslation Centre f or the Bodies of the European Uni on. Ar ticle 262 Evaluation 1. The Commission shall ensure that no later than 21 Sep tember 2031, and ever y five years thereaf te r , an evaluation of the EU Custo ms Aut hor ity’s perfo r mance in relation to its objectives, mandat e, tasks , gover nance and locations is car r ied out in accordance with guidelines laid do wn by the Commission. EN OJ L, 19.9.2026 224/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj ( 47 ) Commission Decision (EU, Euratom) 2015/443 of 13 March 2015 on Secur ity in the Commission (OJ L 72, 17.3.2015, p. 41, ELI: http://data.europa.eu/eli/dec/2015/443/oj ). ( 48 ) Commission Decision (EU, Euratom ) 2015/444 of 13 March 2015 on the secur ity r ules f or protecting EU classified inf or mation (OJ L 72, 17.3.2015, p. 53, ELI: http://data.europa.eu/eli/dec/2015/444/oj ). ( 49 ) Council Regulation No 1 of 15 Apr il 1958 determining the languages t o be used b y the European Economic Community (OJ 17, 6.10.1958, p. 385, ELI: http://data.europa.eu/eli/reg/1958/1(1)/oj ).2. The evaluation refer red t o in paragraph 1 shall, in par ticular , address the possible need to modify the mandate of the EU Custo ms Author ity , and the financ ial imp lications of any suc h modif ication. 3. On the occasion of ever y second evaluation referred to in paragraph 1, the results achieved b y the EU Customs Aut hor ity shall be assessed hav ing regard to its objectives, mandat e, tasks and gove r nance, including an assessment of whether the continuation of the EU Customs Aut hor ity is still justified with rega rd to those objectives, mandate, tasks and governance. 4. The Commission shall repor t to the European Pa rliament and to the Council on the findings of the evaluation refe r red to in paragraph 1. The find ings of that evaluation shall be made public. Ar ticle 263 Liability of the EU Customs Author ity 1. The contractual liability of the EU Custo ms Author ity shall be gove r ned by the law applicable to the contract in question. 2. The Cour t of Justice of the European Uni on shall hav e jur isdiction to give judgment pursuant to any arbitration clause contained in a contract concluded by the EU Customs Aut hor ity . 3. In the event of non-contractual liability , the EU Customs Aut hor ity shall, in accordance with the g eneral pr inciples common to the law s of the Member Stat es, mak e good any damage caused by its depar tments or by its staff in the perfo r mance of their duties. 4. The Cour t of Justice of the European Union shall have jur isdiction in disputes ove r comp ensation f or the damage referred to in paragraph 3. 5. The personal liability of its staff to wards the EU Custo ms Author ity shall be governed by the provisions laid do wn in the Staff Regulations or Conditions of Emplo yment applicable to them. 6. The financial liability of the Uni on and the Member States f or the debts of the EU Customs Aut hor ity shall be limit ed to their contr ibution already made f or its administrative costs. Ar ticle 264 Headquar ters Ag reement and operating conditions 1. The necessar y ar rang ements concer ning the accommodation to be provid ed f or the EU Customs Author ity in the host Member State and the f acilities to be made ava ilable by that Member State tog ether with the specific r ules applicable in the host Member Stat e to the Executive Directo r , members of the Manage ment Board, EU Customs Author ity staff and members of their families shall be laid down in a Headquar te rs Agreement between the EU Custo ms Au thor ity and the host Member Stat e, concluded af ter obtaining the approval of the Management Board and no lat er than 21 Sept ember 2028. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 225/2812. The EU Customs Author ity’s host Member State shall provid e the best possible conditions to ensure the functioning of the EU Customs Aut hor ity , including multilingual, European-or ient ed school ing and appropr iat e transpor t connections. 3. Where ex ceptional circumstances so require, the Ex ecutive Directo r ma y decide to establish local off ices in other Member Stat es f or the pur poses of car r ying out the EU Customs Aut hor ity’s tasks in a more efficient, effective and coherent manner . Bef ore deciding t o establish a local off ice, the Executive Director shall obtain the pr ior consent of the Commission, the Manage ment Board and the Member State concer ned. The decision shall be based on an appropr iate cost-benefi t analysis that demonstrat es in par ticular the added value of suc h decision. The decision shall specify the scope of the activities to be car r ied out at the local offic e in a manner that av oids unnecessar y costs and duplication of administrative functions of the EU Custo ms Author ity . Ar ticle 265 Star t of the EU Customs Author ity’s activities The Commission shall be responsible f or the establishment and initial operation of the EU Customs Aut hor ity until the EU Customs Au thor ity has the operational capacity to imp lement its ow n budget. For that pur pose: (a) until the Executive Director tak es up his or her duties f ollowing his or her appointment by the Management Board in accordance with Ar ticle 241, the Commission ma y designate a Commission off icial t o act as inte r im Ex ecutive Director and exer cise the duties assigned to the Ex ecutive Directo r; (b) by wa y of deroga tion from Ar ticle 238(3), point (j), and until the adoption of a decision as refe r red to in Ar ticle 238(4), the inte r im Ex ecutive Directo r shall ex ercise the appointing author ity po wers; (c) the Commission ma y offe r assistance to the EU Customs Authori ty , in par ticular b y seconding Commission off icials to car r y out the activities of the EU Customs Author ity under the responsibility of the inter im Executive Directo r or the Executi ve Director; (d) the inte r im Ex ecutive Directo r ma y author ise all pa yments co vered by appropr iations ent ered in the EU Customs Aut hor ity’s budget and ma y conclude contracts, including staff contracts, f ollowing the adop tion of the EU Customs Aut hor ity’s establishment plan; (e) by wa y of derogat ion from Ar ticle 237(1), until the Chair person of the Manage ment Board is elected , the interim Executi ve Director shall conve ne and ch air the meetings of the Management Board, without the r ight t o v ot e. EN OJ L, 19.9.2026 226/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojTITLE XIII CUSTOMS COOPERA TION C HAPTER 1 Cooper ation betwee n customs author ities within the Union Ar ticle 266 Inter nal customs cooperation 1. Without prejudice to Regulation (EC) No 515/97, customs author ities shall cooperate with each other , with the Commission and with the EU Customs Aut hor ity in accordance with the custo ms legislation and any other Uni on lega l acts provid ing f or suc h cooperation, with a view to ensur ing a cor rect and unif or m application of those leg al acts and suppor ting the ac hievement of their mission, as set out in Ar ticle 2 of this Regulation. 2. Customs author ities ma y , at the request of another Member Stat e ’s customs author ities, tem porar ily mak e cust oms off icers available to work in the customs author ities of that other Member Stat e. The custo ms author ities shall inf or m the EU Customs Author ity of suc h te mporar y assignments. The EU Customs Author ity ma y propose its suppor t and, with the consent of the customs author ities concer ned, coordinate such assignments. The Member States concer ned ma y la y down the necessar y conditions f or suc h assignments in an agreement or w orking ar rang ements. 3. Customs author ities of different Member Stat es ma y car r y out joint controls on their ow n initiative, in addition to the joint controls referred to in Ar ticle 267. They shall inf or m the EU Customs Au thor ity of suc h joint controls. 4. The Commission, OL AF and the EU Customs Aut hor ity ma y ex chang e data in accordance with Title III f or the pur pose of the cooperation refe r red to in this Chapt er . Where such ex chang e in volves inf or mation regard ing r isk, the EU Customs Author ity shall ensure the effective use of suc h inf or mation in its r isk management activities in accordance with this Title and Title XII. Ar ticle 267 Joint controls 1. The EU Customs Aut hor ity shall, in cooperation with the Member States, plan, org anise and coordinate joint controls car r ied out by customs author ities. Where relevant, joint controls ma y inv olve cooperation with the Commission or other Uni on institutions, bodies, off ices or age ncies, in accordance with Ar ticle 268. 2. For the pur pose of the joint controls refe r red to in paragraph 1, the EU Customs Aut hor ity shall f ollow the custo ms policy pr ior ities and ensure cooperation on the anti-fraud activities conducted b y relevant Union institutions, bodies, off ices or agencies and on invest igations car r ied out by the customs author ities. 3. T o allow the EU Customs Au thor ity to draw up a repor t and perf or m an evaluation, the cust oms author ities shall provid e f eedback to the EU Customs Au thor ity on the activities and controls they have car r ied out in the context of any joint control refer red to in paragraph 1. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 227/281C HAPTER 2 Cooper ation with other author ities within the Union Ar ticle 268 Customs cooperation with other author ities within the Union 1. Without prejudice t o Regulation (EC) No 515/97 and to Ar ticles 41, 42 and 43 of this Regulation, the EU Custo ms Aut hor ity and the custo ms author ities shall cooperate with other compet ent author ities or bodies at Uni on and national level, including market sur veillance author ities, sanitar y and phyt osanitar y author ities, law enf orcement author ities or bodies, statistical author ities and tax author ities, within the applicable lega l frameworks. 2. The cooperation refe r red to in paragraph 1 of this Ar ticle shall take place regularly and in a str uctured wa y . It shall pursue, in par ticular , the f ollo wing objectives: (a) to contr ibut e to and f ollow legislative developments in policy areas of relevance f or cust oms; (b) to ex chang e data, in par ticular data relevant f or r isk manag ement in accordance with Title IV , Chapt er 2; (c) to develop coherent and coordinated super vision strate gies f or r isk manag ement of goods under the areas of responsibilities of both customs author ities and other author ities, in accordance with Title IV , Chap ter 2; (d) to facilitat e operational im plementation, including through the perf or mance of joint controls in accordance with Ar ticle 267; (e) where appropr iate, to exc hang e skills and best practices through joint training sessions on ho w to detect non-compliant products; (f) in areas relevant f or customs, to contr ibut e to inno vation and research activities, to develop new tec hnologies and to f acilitate joint procurement. 3. The EU Custo ms Au thor ity shall, without prejudice to the po wers of the Commission and subject to its pr ior approval, in cooperation with the customs author ities, adop t and regularly update a framew ork suppor ting the cooperation referred to in this Ar ticle by proposing objectives and ke y areas of cooperation and providing or ientations f or its practical imp lementation. The EU Customs Aut hor ity ma y conclude work ing ar rang ements to develop and update suc h framew ork. The EU Customs Author ity shall in volve other relevant par ties when it develops the framew ork or work ing ar rangements referred to in this paragraph. 4. Where, within the cont ext of the cooperation refe r red to in paragraph 1, custo ms author ities receive a request from other comp etent author ities at national level f or the extraction and communication of data available in the EU Customs Data Hub, such data shall be provided only upon justified request and with the approval of the customs author ities concer ned with the data. EN OJ L, 19.9.2026 228/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojThat extraction and communication shall be limited to data that the receiving author ity is entitled t o obtain in accordance with the lega l framew ork under which it operat es and that are str ictly necessar y f or the pur pose stated in the relevant request. Member Stat es shall adop t measures to ensure that Uni on r ules on conf identiality and data protection are com plied with. Customs author ities shall designate a central unit to receive the requests referred to in this paragraph and ensure their processing. 5. Customs author ities and the EU Customs Aut hor ity shall use electronic means f or complying with the obligations listed in paragraph 4. 6. Where a customs author ity suspects that goods are not complia nt with other legislation applied by the cust oms author ities, it shall immediately share that inf or mation with relevant comp etent author ities using the tec hnical means and within the time frames provided in the applicable legislation. 7. Where a cust oms author ity cooperate s with another author ity in a different Member Stat e, it shall notify the custo ms author ity of that Member Stat e about the fact that the cooperation is taking place. Where the cooperation inv olves more than tw o Member States, the par ticipating customs author ities shall notify the EU Customs Au thor ity which, upon request, ma y provide them with operational and coordination suppor t in accordance with Ar ticle 232. 8. Where the Member States apply the framew ork f or cooperation refer red to in paragraph 3 of this Ar ticle, they shall per iodically and at least ever y two y ears repor t to the EU Customs Aut hor ity on its application. The EU Customs Au thor ity shall take the fi ndings of such repor ting into account in its monitoring activities refe r red to in Ar ticle 232(7), point (a), and in its perform ance measurement tasks refer red to in Ar ticle 232(7), point (b). 9. Until 21 Sept ember 2027, the Commission ma y car r y out the tasks of the EU Custo ms Author ity . 10. The EU Customs Author ity ma y cooperate with other national author ities, and with the Commission and other Uni on institutions, offic es, agencies, networks and bodies, in order to contr ibut e to the objectives refe r red to in paragraph 2. Where the EU Custo ms Aut hor ity cooperate s with other national author ities of a Member State, it shall inf or m the cust oms author ity of that Member State. 11. The EU Custo ms Author ity shall closely cooperate with OL AF and the EPPO where fraud or suspicion of fraud occurs in an y of its cooperation activities. 12. The EU Custo ms Aut hor ity ma y par ticipate in and contr ibute to strategic analyses and threat assessments, inno vation programmes, training activities, netw ork s and other activities which are relevant f or the implementation of its tasks and are organised by relevant Uni on institutions, bodies, offices and age ncies. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 229/281Ar ticle 269 Actions t o be t ak en by the customs author ities 1. The customs author ities shall im plement the measures laid do wn in other legislation applied by the cust oms author ities in accordance with the provisions of that other legislation, suc h as: (a) collecting specific data f or all consignments, including auto mated ch ecks of Uni on non-customs f or malities, provid ed that they are st ored in a Uni on central registr y ; (b) provid ing statistics, analytics and trends, in par ticular in the area of r isks; (c) f acilitating and coordinating controls by other author ities; (d) car r ying out controls on cer tain consignments, selecte d on the basis of r isk manag ement in accordance with Title IV and taking into account the analysis refer red to in point (b) of this paragraph; (e) consulting other author ities bef ore release of the goods in accordance with Ar ticle 77; (f) taking an y necessar y measure on non-compliant goods, including the sale or destr uction of those goods; (g) imp lementing the framework f or cooperation refer red to in Ar ticle 268; (h) aler ting other author ities about r isks relevant f or their work, and repor ting suspicions of fraud and cr ime; (i) f ollo wing up where the move ment of goods is infr inging other legislation applied by the customs author ities; (j) any other complementar y action. 2. Where a Member State designate s a specialised custo ms border crossing point f or applying cer tain other legislation applied b y the custo ms author ities, it shall notify the EU Customs Au thor ity about that designation. The EU Customs Aut hor ity shall draw up and regularly update a list of suc h specialised customs border crossing points and publish that list on its website . The constraints resulting from an obliga tion to pass through suc h a designated specialised customs border crossing point shall not be dispropor tionate, as f ar as economic operators are concer ned, to the pursued objective, having due rega rd to the circumstances which justify that obligation. 3. In order to f acilitate the identifica tion, application and enf orcement of other legislation applied b y the cust oms author ities, the Commission shall draw up and regularly updat e an inte grated list of Uni on legal acts la ying do wn requirements applicable t o goods subject to customs controls aimed at prot ecting public intere sts and publish that list on its website. EN OJ L, 19.9.2026 230/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojC HAPTER 3 Customs cooper ation with other author ities outside the Union Ar ticle 270 Customs cooperation with author ities of third countr ies and inter national organisations 1. The EU Customs Au thor ity ma y , to the exte nt necessar y f or its tasks, af te r consulting the Commission and subject to its pr ior approva l, conclude wo rking ar rang ements with customs author ities and other compet ent author ities of third countr ies, as well as with inter national org anisations. Those wo rking ar rangements ma y include joint activities and shar ing best practices. 2. The work ing ar rang ements refer red to in paragraph 1 shall be limited t o the tasks of the EU Customs Aut hor ity and shall not create lega l obligations f or the Uni on or the Member Stat es. 3. The EU Customs Author ity shall inf or m the customs author ities of the Member Stat es of the w orking ar rangements referred to in paragraph 1. Ar ticle 271 Bilateral ag reements with third countr ies 1. Where a Member Stat e ent ers into negotiations with a third countr y f or the conclusion of a bilateral agreement on the imp lementation of customs legislation, it shall, without undue dela y , notify the draf t agreement that it intends to sign to the Commission. 2. Bef ore concluding or amending any bilat eral agreement on shared border -crossing points with a neighbour ing third countr y , the Member State concer ned shall consult the Commission as to the compatibility of that agreement with Uni on law . If the Commission considers the agreement to be incom patible with Union law , it shall notify the Member State concer ned. That Member State shall take all appropr iate steps to amend the agreement within a reasonable per iod in such a wa y as to eliminate those incom patibilities. 3. Member Stat es shall notify their existing bilat eral agreements t o the Commission by 21 Sep tember 2027. Ar ticle 272 Excha nge of data with third countr ies 1. The Commission, the customs author ities and the EU Customs Author ity ma y , in accordance with applicable Uni on law , ex chang e and share data processed in accordance with this Regulation with customs author ities and other author ities of third countr ies f or the pur pose of customs cooperation, including by syste matic and automat ed exc hang es, where: (a) an inter national agreement concluded between the Uni on and the third countr y or countr ies concer ned provides f or suc h an ex ch ange; OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 231/281(b) Uni on lega l acts in the areas of cust oms, common commercial policy or common f oreign and secur ity policy , or other Uni on legislation applied by the cust oms author ities, provid e f or suc h ex chang e; or (c) a bilat eral agreement concluded or maintained in accordance with the procedure and conditions laid down in paragraphs 6 to 9 between a Member State and a third countr y provides f or suc h exc hang e. 2. Where customs author ities or the EU Customs Aut hor ity ex chang e data with customs author ities and other author ities of third countr ies, the y shall inf or m the Commission of such exc hang e. 3. The exc hang e refe r red to in paragraph 1 of this Ar ticle shall: (a) ensure that the transfer of personal data is in conf or mity with Chapt er V of Regulation (EU) 2016/679, as applicable; (b) ensure the conf identiality of inf or mation in accordance with this Regulation; and (c) ensure that the ex chang e of data takes place through appropr iat e secure means of communication. 4. The exc hang e refe r red to in paragraph 1 ma y concer n, in par ticular , the f ollowing categori es of data: (a) data elements included in decisions taken b y the custo ms author ities or similar decisions take n in third countr ies, relating to binding inf or mation, author ised economic operator status, T r ust and Chec k trader status, cust oms valuation, customs status of goods or special procedures; (b) data elements included in declarations, notif ications and proof of the customs status of goods and in suppor ting documents, or other wise provid ed or made ava ilable to the customs author ities of the Member Stat es, to the Commission, or to the customs author ities of third countr ies, or issued by those author ities; (c) data on r isks identifie d, find ings made and results obtained by the cust oms author ities of the Member States or the Commission, on the one hand, and the customs author ities of third countr ies, on the other , in the course of perform ing their r isk analyses and controls. 5. The exc hang e referred to in paragraph 1 of this Ar ticle is without prejudice to ex chang es of inf or mation conducted under the mutual administrative assistance provisions contained in agreements between the Uni on and third countr ies and to Regulation (EC) No 515/97. 6. A Member State ma y be empo wered to ent er into negotiations with a third countr y f or the conclusion of a bilateral agreement on the exc hang e of inf or mation refe r red to in paragraph 1 in accordance with the g eneral procedures and conditions laid do wn in a delegat ed act adopt ed in accordance with paragraph 8. When an agreement on exc hang e of inf or mation referred to in paragraph 1 between the Uni on and a given third countr y ent ers into f orce, that agreement shall take precedence over any relevant par ts of existing bilat eral agreements, which ma y no longe r be applied. EN OJ L, 19.9.2026 232/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj7. Member States shall notify their existing bilat eral agreements which provide f or the ex chang e of custo ms-related inf or mation to the Commission upon the entr y into f orce of this Regulation. If the Commission considers an agreement to be incompatible with Uni on law , it shall notify the Member State concer ned. That Member State shall take all appropr iate st eps to amend the agreement within a reasonable per iod set by the Commission in suc h a wa y as t o eliminat e those incom patibilities. 8. The Commission is emp owered t o adopt a deleg ated act in accordance with Ar ticle 282 to supplement this Regulation by determi ning conditions and procedures in accordance with which a Member State can be emp owered to ent er into negotiations referred to in paragraph 6. Those conditions shall include the requirement f or the Member State concer ned to notify its inte ntion to conclude such bilat eral agreement and its content to the Commission, the EU Custo ms Aut hor ity and all other Member Stat es. The Commission shall assess its impact on Uni on law and on future negotiations at Uni on level. The deleg ated act shall also pro vide f or the monitoring of the imp lementation of those agreements. 9. The Commission ma y , within 60 da ys from receipt of the notif ication referred to in paragraph 8 of this Ar ticle, adop t an im plementing act empo wer ing the Member Stat e concer ned to enter into the bilat eral agreement concer ned. That imp lementing act shall be adop ted in accordance with the advisor y procedure referred to in Ar ticle 283(2). On duly justif ied im perative grounds of urg ency concer ning such emp owerme nt, relating t o the need to rapidly allow f or the request ed exc hang e of inf or mation, the Commission shall adopt an immediate ly applicable imp lementing act in accordance with the procedure refe r red t o in Ar ticle 283(5). The Commission shall, within the same per iod, inf or m the Member State concer ned where it decides not to adop t an imp lementing act pursuant to this paragraph. TITLE XIV INFRINGEMENTS OF CUSTOMS LEGISL A TION AND NON-CRIMINAL PENAL TIES Ar ticle 273 Subject matter and general pro visions 1. This Title establishes a minimum list of infr ingements of custo ms legislation and non-cr iminal penalties f or those infr ingements. Member States shall la y do wn in their national la w infr ingements of custo ms legislation and non-cr iminal penalties applicable to those infr ingements, in accordance with this Title. 2. This Title does not prevent Member States from provid ing f or additional infr ingem ents of customs legislation or from taking more str ingent measures f or infr ingem ents of customs legislation. 3. Penalties f or infr ingem ents of customs legislation shall be effective, propor tionate and dissuasive. 4. Member States shall notify the Commission of the provisions of their national law which they adopt pursuant to this Title by 19 March 2028, and notify it without dela y of any subsequent amendment affe cting suc h provisions. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 233/281Ar ticle 274 Infr ingements of customs legislation 1. Without prejudice to Ar ticles 224, 273 and 275, Member States shall ensure that at least the f ollowing infr ingem ents of customs legislation are subject to penalties laid do wn in their national law: (a) f ailure of the holder of a customs decision to comply with the obligations resulting from that decision; (b) f ailure to comp ly with the obligati on to provide or make available comp lete and accurate data to custo ms author ities in accordance with cust oms legislation; (c) f ailure to comp ly with the obliga tion to keep records required by cust oms legislation; (d) f ailure to comp ly with the r ules on remo val of goods from customs super vision; (e) f ailure to comp ly with the obliga tions relate d to custo ms procedures; (f) f ailure to comp ly with the obliga tions of an imp or ter set out in Ar ticle 27(2); (g) f ailure to comp ly with the obliga tions of an expor te r set out in Ar ticle 28(1). 2. Paragraph 1 is without prejudice t o the r ight of Member States to provide f or fur ther conduct, acts or omissions that constitute infr ingem ents of customs legislation. Ar ticle 275 Pe nalties 1. Member States shall ensure that, when deciding on the type of penalty and the sever ity thereof, due regard is given to the f ollowing: (a) whether the infr ingement of customs legislation was committed intentionally or neg ligently; (b) the nature, gra vity , repetition and duration of the infr ingem ent of custo ms legislation; (c) the impact of the infr ingement of customs legislation on the financial and other safety and secur ity interests of the Uni on and of the Member States; (d) the degree of cooperation with the custo ms author ity in order to remedy the infr ingement of customs legislation and mitiga te its possible adverse effe cts; (e) any other mitiga ting or aggrava ting circumstances of the case, in accordance with national la w . 2. Penalties shall take one or more of the f ollowing f or ms: (a) a pecuniar y ch arg e by the customs author ities, or , where appropr iat e, a penalty im posed by the comp et ent cust oms author ities through a settlement procedure applied instead of a cr iminal penalty ; (b) the revo cation, suspension or amendment of an author isation held by the person concer ned; (c) the confiscation of the goods in volved in the infr ing ement of cust oms legislation; EN OJ L, 19.9.2026 234/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj(d) a war ning; (e) another penalty . 3. All non-cr iminal penalties f or infr ingements of customs legislation imposed by customs author ities shall be recorded by indicating the nature of infr ingem ent and the amount of any pecuniar y ch arg e or the identification of any other non-cr iminal penalty imposed f or that infr ingement. That inf or mation shall be made availa ble to the EU Customs Au thor ity through the EU Custo ms Data Hub. 4. By 21 Sept ember 2032, the Commission, in consultation with the EU Customs Aut hor ity , shall evaluate the application of this Ar ticle and assess whether the pecuniar y ch arges are imposed efficiently across the Member States without leading to any distor tions of the inte r nal market, or whether there is a need to set har monised pecuniar y charg es f or infr ingem ents. Based on the outcome of that evaluation, the Commission ma y , where appropr iate, present a legislative proposal to the European Pa rliament and to the Council to amend this Regulation. Ar ticle 276 Penalties for sys tematic non-compliance in the case of dist ance sales 1. Where, in the context of the release f or free circulation of goods sold in distance sales, the customs author ities determine syste matic failure b y the same economic operat or to comp ly with the oblig ations referred to in Ar ticle 274(1), that shall be considered a systematic infr ingement. Member Stat es shall ensure that the penalty imp osed f or a systema tic infr ingement take s at least the f or m of pecuniar y charg es of at least 1 % and up to 4 % of the to tal value of the goods imp or te d into the Union by that economic operator dur ing the preceding 12 months. 2. For the pur pose of this Ar ticle, the failure to comply by the economic operat or shall be considered systema tic where the results of a substantive number of customs controls within one calendar month show non-comp liance in a suff iciently representative number of cases. 3. In the event of a systema tic infr ingement as refer red to in paragraph 1, the compet ent author ities shall also suspend, revok e or annul any author ised economic operat or or T r ust and Chec k trader status or equivalent facilitation measure grante d under this Regulation to the economic operat or who committ ed that infr ingem ent. 4. Where, within a per iod of six months f ollowing imp osition of a penalty refer red to in paragraph 1, cust oms author ities det er mine fur ther syste matic infr ingem ent by the same economic operator , the penalties imposed f or that infr ingement shall take at least the f or m of pecuniar y ch arg es of at least 3 % and up to 6 % of the total value of the goods imp or te d into the Union by that economic operator dur ing the preceding 12 months. 5. Where, within a per iod of six months f ollo wing imp osition of a penalty refer red to in paragraph 4 of this Ar ticle, customs author ities determi ne fur ther systema tic infr ingement b y the same economic operator , the penalty f or such fur ther syste matic infr ingement shall tak e at least the f or m of one of the penalties refe r red to in that paragraph. Where relevant, and taking into account the gra vity of suc h fur ther syste matic infr ing ement, access to the online interface of that economic operato r ma y be tem porar ily restr icte d. For that pur pose, the comp etent customs author ity shall transmit the inf or mation about the infr ingement to the relevant author ities without undue dela y . In addition, measures shall be taken in accordance with Ar ticle 77(5), fir st subparagraph, point (a). OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 235/2816. The Commission shall adopt deleg ated acts in accordance with Ar ticle 282 to supplement this Regulation by determining the substantive number of custo ms controls, taking into account the v olume and im pact of relevant distance sales, and the threshold of cases based on the gra vity of the infr ing ement that is considered sufficiently representative f or the pur pose of determi ning systema tic failure, as referred to in paragraph 2 of this Ar ticle. Ar ticle 277 Classif ication of high-r isk economic operat ors 1. If a penalty is imposed under Ar ticle 276, the relevant impor te r f or distance sales shall be classif ied as a high-r isk economic operato r in the EU Customs Data Hub in accordance with Ar ticle 55(2). 2. Classif ication as a high-r isk economic operat or shall be taken into account in: (a) customs r isk managem ent in accordance with Ar ticle 55; and (b) the establishment and im plementation of common pr ior ity control areas and common r isk cr ite r ia and standards in accordance with Ar ticles 56, 57 and 58. Ar ticle 278 Cooperation betw een Member Sta tes 1. Where an infr ingem ent of custo ms legislation f alls within the jur isdiction of more than one Member Stat e, the compet ent author ities of those Member States shall cooperate in accordance with applicable law . 2. The EU Customs Author ity ma y suppor t and f acilitate cooperation between the comp etent author ities of the Member Stat es f or the pur poses refer red to in paragraph 1. TITLE XV FINAL PR O VISIONS C HAPTER 1 P erfor mance measur ement of the customs union Ar ticle 279 Assessment and repor ting 1. The Commission shall assess and evaluate the perfor mance of the customs union at least on an annual basis. That includes the measurement of customs activities perfo r med by the customs author ities of the Member Stat es and, where possible, candidate countr ies at national and local level. Such measurement ma y build on existing too ls developed b y the Commission and Member States f or that pur pose. 2. Member Stat es and the EU Customs Author ity shall assist the Commission with the task refe r red to in paragraph 1. In par ticular , they shall provid e data to the EU Custo ms Author ity containing inf or mation at both national and local level. The data shall be suc h as to allo w the production of in put, activity and outcome indicator s of perf or mance. EN OJ L, 19.9.2026 236/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojBased on those data and other ava ilable inf or mation, the EU Customs Au thor ity shall identify how customs activities and operations, and the resources assigned t o those activities and operations, suppor t the achievement of the strate gic objectives and pr ior ities of the customs union and contr ibut e t o the mission of customs author ities laid do wn in Ar ticle 2. In par ticular , the EU Customs Aut hor ity shall, in cooperation with the customs author ities, produce draf t annual repor ts and other types of documents to identify ke y trends, strengths, weaknesses, g aps and pote ntial r isks , and provid e recommendations f or impro vement to the Commission. Those draf t annual repor ts shall include inf or mation on the functioning of the author ised economic operat or status and of the T r ust and Chec k trader status, as refe r red to in Ar ticle 31. 3. The EU Customs Au thor ity shall submit the draf t annual repor ts refer red to in paragraph 2, second subparagraph, to the Commission f or approval and transmission to the Member States f or inf or mation. 4. No lat er than 21 Sep tember 2027, the Commission shall assess the functioning of the Uni on handling f ee refe r red to in Ar ticle 20(2), including its imp act on the functioning of distance sales. The Commission shall present that assessment to the European Pa rliament and to the Council. 5. The Commission shall adop t implementing acts specifying the data to be pro vided b y Member States in accordance with paragraph 2, fir st subparagraph, of this Ar ticle, as well as their level of conf identiality , and the design of the perfo r mance measurement. Those imp lementing acts shall be adopt ed in accordance with the examination procedure referred to in Ar ticle 283(4). C HAPTER 2 Monitor ing, e v aluation and r epor ting Ar ticle 280 Monit or ing The Commission shall regularly monitor the imp lementation of this Regulation, taking into account, inter alia, inf or mation and analysis relevant f or monitoring pur poses that are provided or made a vailable by customs author ities and the EU Customs Au thor ity in the EU Customs Data Hub. Ar ticle 281 Evaluation and repor ting 1. Bef ore 31 December 2027, the Commission shall present a repor t to the European Parliament and to the Council provid ing an assessment of centralised clearance refe r red to in Ar ticle 91. The non-confidential par t of that repor t shall be made publicly a vailable. Where appropr iate, the Commission ma y present a legislative proposal to the European Pa rliament and to the Council with a view t o ensur ing a f air distr ibution of the r ights and obliga tions of the Member Stat es in connection with the assessment of and liability f or the customs debt at impor t. 2. By 21 Sept ember 2031 and ever y five years thereaf te r , the Commission shall car r y out an evaluation of this Regulation in light of the objectives that it pursues and shall present a repor t thereon to the European P arliament, t o the Council and to the European Economic and Social Committe e. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 237/281That repor t shall include: (a) an ove r view of the stat e of pla y of the implementation of this Regulation; (b) an assessment of the effe ctiveness, effi ciency , coherence, relevance and Uni on added value of this Regulation, in par ticular with regard to the objectives refer red to in Ar ticle 2; (c) an ove r view of the disaggregat ed costs incur red by the Uni on and by the Member States f or the imp lementation of this Regulation. 3. At the request of the Commission and in accordance with Chapt er 1, the Member States shall provide inf or mation on the imp lementation of this Regulation that is necessar y f or the preparation of the repor t refer red to in paragraph 1 of this Ar ticle and that is not ava ilable in the EU Customs Data Hub. 4. By 31 December 2031, the Commission shall present a repor t t o the European Parliament and to the Council assessing, in par ticular: (a) the effe ctiveness of the customs super vision of T r ust and Check traders by the customs author ities of the Member State of establishment and of the application of the provisions gove r ning the place of the incur rence of the custo ms debt ; (b) the eff ectiveness of the customs super vision of economic operat ors other than T r ust and Check traders; (c) the possible impact of the modif ications f oreseen in paragraph 5. 5. The Commission is emp ower ed to adopt deleg ated acts in accordance with Ar ticle 282 to amend Ar ticle 6(2) and Ar ticle 193(1), points (b), (c) and (d), by deleting or modifying the deroga tions provid ed f or therein, if appropr iate in the light of the repor t refer red to in paragraph 4 of this Ar ticle. C HAPTER 3 Deleg ation of pow er and committee proced ur e Ar ticle 282 Exe rcise of the delegation 1. The po wer to adop t deleg ated acts is confe r red on the Commission subject to the conditions laid do wn in this Ar ticle. 2. The powe r to adopt delegat ed acts refer red to in Ar ticle 4, Ar ticle 6(6), Ar ticle 8(8) and (9), Ar ticle 9(9), Ar ticle 12(6), Ar ticle 16(13), Ar ticle 20(10), Ar ticle 26(6), Ar ticle 29(10), Ar ticle 33(8), Ar ticle 38(5), Ar ticle 41(11), Ar ticle 43(7), Ar ticle 49, Ar ticle 71(4), Ar ticle 73(3), Ar ticle 74(8), Ar ticle 77(10), Ar ticle 78(7), Ar ticle 79(4), Ar ticle 80(3), Ar ticle 81(4), Ar ticle 83(3), Ar ticle 84(6), Ar ticle 89(4), Ar ticle 91(7), Ar ticle 92(5), Ar ticle 94(4), Ar ticle 97(11), Ar ticle 98(3), Ar ticle 99(3), Ar ticle 101(11), Ar ticle 103(5), Ar ticle 104(8), Ar ticle 105(4), Ar ticle 106(3), Ar ticle 107(2), Ar ticle 108(8), Ar ticle 109(4), Ar ticle 111(7), Ar ticle 114(7), Ar ticle 116(7), Ar ticle 117(12), Ar ticle 118(3), Ar ticle 119(3), Ar ticle 121(5), Ar ticle 125(10), Ar ticle 128(3), Ar ticle 129(5), Ar ticle 130(2), Ar ticle 131(2), Ar ticle 132(3), Ar ticle 133(5), Ar ticle 135(4), Ar ticle 139(3), Ar ticle 140(6), Ar ticle 142(5), Ar ticle 145(4), Ar ticle 153(3), Ar ticle 156(8), Ar ticle 158(5), Ar ticle 160(2), Ar ticle 161(5), Ar ticle 169(3), Ar ticle 171(9), Ar ticle 178(2), Ar ticle 180(5), Ar ticle 191(4), Ar ticle 192(8), Ar ticle 193(5), Ar ticle 194(9), Ar ticle 197(3), Ar ticle 199(4), Ar ticle 200(4), Ar ticle 203(3), Ar ticle 205(8), Ar ticle 210(4), Ar ticle 214(5), Ar ticle 216(5), Ar ticle 217(9) and (10), Ar ticle 223(8), Ar ticle 272(8), Ar ticle 276(6) and Ar ticle 281(5) shall be confe r red on the Commission. EN OJ L, 19.9.2026 238/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj3. The delegation of power refe r red to in Ar ticle 4, Ar ticle 6(6), Ar ticle 8(8) and (9), Ar ticle 9(9), Ar ticle 12(6), Ar ticle 16(13), Ar ticle 20(10), Ar ticle 26(6), Ar ticle 29(10), Ar ticle 33(8), Ar ticle 38(5), Ar ticle 41(11), Ar ticle 43(7), Ar ticle 49, Ar ticle 71(4), Ar ticle 73(3), Ar ticle 74(8), Ar ticle 77(10), Ar ticle 78(7), Ar ticle 79(4), Ar ticle 80(3), Ar ticle 81(4), Ar ticle 83(3), Ar ticle 84(6), Ar ticle 89(4), Ar ticle 91(7), Ar ticle 92(5), Ar ticle 94(4), Ar ticle 97(11), Ar ticle 98(3), Ar ticle 99(3), Ar ticle 101(11), Ar ticle 103(5), Ar ticle 104(8), Ar ticle 105(4), Ar ticle 106(3), Ar ticle 107(2), Ar ticle 108(8), Ar ticle 109(4), Ar ticle 111(7), Ar ticle 114(7), Ar ticle 116(7), Ar ticle 117(12), Ar ticle 118(3), Ar ticle 119(3), Ar ticle 121(5), Ar ticle 125(10), Ar ticle 128(3), Ar ticle 129(5), Ar ticle 130(2), Ar ticle 131(2), Ar ticle 132(3), Ar ticle 133(5), Ar ticle 135(4), Ar ticle 139(3), Ar ticle 140(6), Ar ticle 142(5), Ar ticle 145(4), Ar ticle 153(3), Ar ticle 156(8), Ar ticle 158(5), Ar ticle 160(2), Ar ticle 161(5), Ar ticle 169(3), Ar ticle 171(9), Ar ticle 178(2), Ar ticle 180(5), Ar ticle 191(4), Ar ticle 192(8), Ar ticle 193(5), Ar ticle 194(9), Ar ticle 197(3), Ar ticle 199(4), Ar ticle 200(4), Ar ticle 203(3), Ar ticle 205(8), Ar ticle 210(4), Ar ticle 214(5), Ar ticle 216(5), Ar ticle 217(9) and (10), Ar ticle 223(8), Ar ticle 272(8), Ar ticle 276(6) and Ar ticle 281(5) ma y be revok ed at any time by the European Parliament or b y the Council. A decision t o revo ke shall put an end t o the deleg ation of the power specified in that decision. It shall take effect the da y f ollowi ng the publication of the decision in the Off icial Jour nal of the Eur opean Union or at a later date specif ied therein. It shall not affect the validity of any deleg ated acts already in f orce. 4. Bef ore adopting a delegat ed act, the Commission shall consult exper ts designate d by each Member Stat e in accordance with the pr inciples laid do wn in the Inte r institutional Agreement of 13 Apr il 2016 on Bett er Law-Making . 5. As soon as it adop ts a deleg ated act, the Commission shall notify it simultaneously t o the European Pa rliament and to the Council. 6. A deleg ated act adopt ed pursuant to Ar ticle 4, Ar ticle 6(6), Ar ticle 8(8) and (9), Ar ticle 9(9), Ar ticle 12(6), Ar ticle 16(13), Ar ticle 20(10), Ar ticle 26(6), Ar ticle 29(10), Ar ticle 33(8), Ar ticle 38(5), Ar ticle 41(11), Ar ticle 43(7), Ar ticle 49, Ar ticle 71(4), Ar ticle 73(3), Ar ticle 74(8), Ar ticle 77(10), Ar ticle 78(7), Ar ticle 79(4), Ar ticle 80(3), Ar ticle 81(4), Ar ticle 83(3), Ar ticle 84(6), Ar ticle 89(4), Ar ticle 91(7), Ar ticle 92(5), Ar ticle 94(4), Ar ticle 97(11), Ar ticle 98(3), Ar ticle 99(3), Ar ticle 101(11), Ar ticle 103(5), Ar ticle 104(8), Ar ticle 105(4), Ar ticle 106(3), Ar ticle 107(2), Ar ticle 108(8), Ar ticle 109(4), Ar ticle 111(7), Ar ticle 114(7), Ar ticle 116(7), Ar ticle 117(12), Ar ticle 118(3), Ar ticle 119(3), Ar ticle 121(5), Ar ticle 125(10), Ar ticle 128(3), Ar ticle 129(5), Ar ticle 130(2), Ar ticle 131(2), Ar ticle 132(3), Ar ticle 133(5), Ar ticle 135(4), Ar ticle 139(3), Ar ticle 140(6), Ar ticle 142(5), Ar ticle 145(4), Ar ticle 153(3), Ar ticle 156(8), Ar ticle 158(5), Ar ticle 160(2), Ar ticle 161(5), Ar ticle 169(3), Ar ticle 171(9), Ar ticle 178(2), Ar ticle 180(5), Ar ticle 191(4), Ar ticle 192(8), Ar ticle 193(5), Ar ticle 194(9), Ar ticle 197(3), Ar ticle 199(4), Ar ticle 200(4), Ar ticle 203(3), Ar ticle 205(8), Ar ticle 210(4), Ar ticle 214(5), Ar ticle 216(5), Ar ticle 217(9) and (10), Ar ticle 223(8), Ar ticle 272(8), Ar ticle 276(6) and Ar ticle 281(5) shall enter into f orce only if no objection has been expressed either by the European Pa rliament or by the Council within a per iod of tw o months from notif ication of that act to the European Pa rliament and to the Council or if, bef ore the expir y of that per iod, the European Pa rliament and the Council hav e both inf or med the Commission that they will not object. That per iod shall be extende d by tw o months at the initiative of the European Pa rliament or of the Council. 7. By wa y of derogation to paragraph 6 of this Ar ticle, the fir st deleg ated act adopt ed pursuant to Ar ticle 20(10) shall ent er into f orce only if no objection has been expressed either by the European Parliame nt or by the Council within a per iod of 30 da ys from notification of that act to the European Pa rliament and to the Council or if, bef ore the expir y of that per iod, the European Pa rliament and the Council have both inf or med the Commission that they will not object. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 239/281Ar ticle 283 Committee procedure 1. The Commission shall be assisted b y the Customs Code Committe e. That committee shall be a committ ee within the meaning of Regulation (EU) No 182/2011. 2. Where refe rence is made to this paragraph, Ar ticle 4 of Regulation (EU) No 182/2011 shall apply . 3. Where reference is made to this paragraph, Ar ticle 8 of Regulation (EU) No 182/2011 in conjunction with Ar ticle 4 thereof shall apply . 4. Where refe rence is made to this paragraph, Ar ticle 5 of Regulation (EU) No 182/2011 shall apply . 5. Where reference is made to this paragraph, Ar ticle 8 of Regulation (EU) No 182/2011 in conjunction with Ar ticle 5 thereof shall apply . 6. Where the opinion of the Custo ms Code Committe e is to be obtained b y wr itt en procedure and refere nce is made to this paragraph, that procedure shall be t er minate d without result only where, within the time limit f or deliver y of such opinion, the ch air of that committ ee so decides. C HAPTER 4 F inal provisions Ar ticle 284 Repeal 1. Regulation (EU) No 952/2013 is repealed. How ever , existing deleg ated and imp lementing acts adop ted pursuant to Regulation (EU) No 952/2013, or adop ted pursuant to lega l acts replaced by that Regulation or b y previous versions of that Regulation, shall continue to apply until repealed by delegat ed or imp lementing acts adopt ed b y the Commission pursuant to this Regulation. Ref erences to Regulation (EU) No 952/2013 shall be constr ued as references to this Regulation and read in accordance with the cor relation table set out in the Annex to this Regulation. 2. From 1 July 2028: (a) refere nces to the customs declaration shall be constr ued as coveri ng the provision of the data necessar y to place goods under a custo ms procedure using the capabilities of the EU Customs Data Hub, as appropr iate; (b) refere nces to the declarant shall be constr ued as coveri ng the car r ier , the impor te r , the expor te r or the holder of the transit procedure, as appropr iate. EN OJ L, 19.9.2026 240/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojAr ticle 285 T ransitional measures related t o the es tablishment of the EU Customs Data Hub 1. Until 30 June 2028, all goods intended to be placed under a customs procedure shall be co vered b y a cust oms declaration appropr iate f or that procedure. 2. From 1 July 2028, imp or te rs f or distance sales and persons that hav e ch osen to make use of the IOSS sc heme shall, f or placing goods under the custo ms warehousing procedure in a custo ms warehouse f or distance sales or under the release f or free circulation procedure, pro vide or mak e a vailable the data using the EU Customs Data Hub in accordance with Ar ticle 74. T o enable that, the functionalities of the EU Customs Data Hub shall become operational no lat er than 1 June 2028. 3. Until 28 Febr uar y 2031, imp or ters other than the persons refe r red to in paragraph 2, expor ters and holders of the transit procedure shall, f or placing goods under a custo ms procedure, lodg e a customs declaration appropr iate f or that procedure. 4. From 1 March 2031, imp or ters, expor te rs and holders of the transit procedure ma y , f or placing goods under a customs procedure, lodge a cust oms declaration or pro vide or make available the relevant inf or mation appropr iat e f or the relevant procedure using the EU Customs Data Hub in accordance with Ar ticle 74. 5. From 1 March 2034, imp or te rs, expor te rs and holders of the transit procedure shall, f or placing goods under a cust oms procedure, provid e or make available the inf or mation appropr iate f or the relevant procedure using the EU Customs Data Hub in accordance with Ar ticle 74. 6. The functionalities of the EU Custo ms Data Hub laid do wn in Ar ticle 38 shall be fully operational at the lat est by 1 Febr uar y 2034. 7. In the case of excep tional circumstances where a relevant functionality of the EU Customs Data Hub is not operational by the deadlines set out in this Regulation, the Commission shall provide a transitional solution in coordination with the Member Stat es by the same deadlines. The transitional solution shall be in place f or no longer than six months af te r the deadlines set out in this Regulation. The Commission shall ensure that the relevant functionality of the EU Customs Data Hub is operational bef ore the expiration of the transitional solution. Ar ticle 286 The date of adoption of cer tain delegated and implementing acts 1. The Commission shall adop t the f ollowing acts, f or the fir st time, within the f ollo wing deadlines: (a) a delegat ed act establishing the amount of Uni on handling f ee refe r red to in Ar ticle 20(2) and (3), pursuant to the emp owerme nt in Ar ticle 20(10), by 29 Sept ember 2026; (b) a deleg ated act refe r red to in Ar ticle 276(6), b y 1 Marc h 2028. OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 241/2812. The Commission shall adop t : (a) the delegat ed and implementing acts refer red to in Ar ticle 38(5) and (6) and Ar ticle 49 that are necessar y f or the application of Ar ticle 285(2), by 1 July 2027; (b) the delegat ed and implementing acts refer red to in Ar ticle 38(5) and (6) and Ar ticle 49 that are necessar y f or the application of Ar ticle 285(4), by 1 March 2029; (c) the delegat ed and implementing acts refer red to in Ar ticle 38(5) and (6) and Ar ticle 49 that are necessar y f or the application of Ar ticle 285(5), by 31 Januar y 2033. Ar ticle 287 Entr y into force and application 1. This Regulation shall ent er into f orce on the da y f ollowing that of its publication in the Off icial Jour nal of the Eur opean Union. 2. This Regulation shall apply from 21 Sept ember 2027. 3. By wa y of derogation from paragraph 2 of this Ar ticle, the f ollowi ng provis ions shall apply from the da y of entr y into f orce of this Regulation: (a) Ar ticle 5, points (15), (16), (44) and (78); (b) Ar ticle 20, excep t paragraphs 1, 2 and 4; (c) Ar ticles 35 to 39 and Ar ticle 51; (d) Ar ticle 41(10); (e) Ar ticle 85(2); (f) Ar ticle 175 and Ar ticle 179(4); (g) Ar ticle 180; (h) Ar ticles 229, 230, 231, 234 to 244 and 255 to 265; (i) Ar ticle 268(9); (j) Ar ticle 272(7); (k) all the provisions of this Regulation em power ing the Commission to adop t deleg ated acts and imp lementing acts, as well as Ar ticles 282 and 283. 4. By wa y of derogation from paragraph 2 of this Ar ticle, Ar ticle 20(2) shall apply from 10 da ys af te r the entr y into f orce of the delegat ed act adop ted pursuant to Ar ticle 20(10). EN OJ L, 19.9.2026 242/281 ELI: http://data.europa.eu/eli/reg/2026/2108/oj5. By wa y of derogation from paragraph 2 of this Ar ticle, the f ollowi ng provis ions shall apply from 1 July 2028: (a) Ar ticle 20(4), Ar ticles 74 and 75, Ar ticle 109(3), point (b), Ar ticle 145, Ar ticle 183(2), point (c), Ar ticle 191(2) and Ar ticle 223(1), point (m); (b) Ar ticle 41, excep t paragraph 10, and Ar ticles 42 t o 45; (c) Ar ticle 78; (d) Ar ticle 205(5) and (6) and Ar ticle 208(2). This Regulation shall be binding in its entirety and directly applicable in all Member Stat es. Done at Strasbourg, 16 Sept ember 2026. For the Eur opean P arliament The Pr esident R. METSOL A For the Council The Pr esident T . B YRNE OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 243/281ANNEX CORREL A TION T ABLE Regulation (EU) No 952/2013 This Regulation Title I Title I Ar ticle 1(1) Ar ticle 1(1) Ar ticle 1(2) Ar ticle 1(3) Ar ticle 1(3) Ar ticle 1(4) Ar ticle 2 Ar ticle 4 Ar ticle 3 Ar ticle 2 Ar ticle 4 Ar ticle 3 Ar ticle 5, point (1) Ar ticle 5, point (1) Ar ticle 5, point (2) Ar ticle 5, point (2) Ar ticle 5, point (3) Ar ticle 5, point (27) Ar ticle 5, point (4) Ar ticle 5, point (5) Ar ticle 5, point (5) Ar ticle 5, point (6) Ar ticle 5, point (6) Ar ticle 5, point (20) Ar ticle 5, point (7) Ar ticle 5, point (23) Ar ticle 5, point (8) Ar ticle 5, point (12) Ar ticle 5, point (9) Ar ticle 5, point (49) Ar ticle 5, point (10) Ar ticle 5, point (50) EN OJ L, 19.9.2026 244/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 5, point (11) Ar ticle 5, point (51) Ar ticle 5, point (12) Ar ticle 5, point (52) Ar ticle 5, point (13) Ar ticle 5, point (55) Ar ticle 5, point (14) Ar ticle 5, point (56) Ar ticle 5, point (15) Ar ticle 5, point (54) Ar ticle 5, point (16) Ar ticle 5, point (11) Ar ticle 5, point (17) Ar ticle 5, point (59) Ar ticle 5, point (18) Ar ticle 5, point (67) Ar ticle 5, point (19) Ar ticle 5, point (68) Ar ticle 5, point (20) Ar ticle 5, point (69) Ar ticle 5, point (21) Ar ticle 5, point (70) Ar ticle 5, point (22) Ar ticle 5, point (45) Ar ticle 5, point (23) Ar ticle 5, point (46) Ar ticle 5, point (24) Ar ticle 5, point (47) Ar ticle 5, point (25) Ar ticle 5, point (25) Ar ticle 5, point (26) Ar ticle 5, point (48) Ar ticle 5, point (27) Ar ticle 5, point (26) Ar ticle 5, point (28) Ar ticle 5, point (71) Ar ticle 5, point (29) Ar ticle 5, point (72) Ar ticle 5, point (30) Ar ticle 5, point (62) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 245/281Regulation (EU) No 952/2013 This Regulation Ar ticle 5, point (31) Ar ticle 5, point (7) Ar ticle 5, point (32) Ar ticle 5, point (8) Ar ticle 5, point (33) Ar ticle 5, point (53) Ar ticle 5, point (34) Ar ticle 5, point (32) Ar ticle 5, point (35) — Ar ticle 5, point (36) Ar ticle 5, point (4) Ar ticle 5, point (37) Ar ticle 5, point (63) Ar ticle 5, point (38) Ar ticle 5, point (65) Ar ticle 5, point (39) Ar ticle 5, point (10) Ar ticle 5, point (40) Ar ticle 5, point (33) Ar ticle 5, point (41) Ar ticle 5, point (73) Ar ticle 6(1) Ar ticle 9; Ar ticle 74(1); Ar ticle 77(4); Ar ticle 81(1); Ar ticle 108(4); Ar ticle 125(8) Ar ticle 6(2) Ar ticle 49 Ar ticle 6(3) Ar ticles 74(6); Ar ticle 81(2) and (4) Ar ticle 6(4) Ar ticle 53 Ar ticle 7, point (a) Ar ticle 49 Ar ticle 7, points (b) and (c) — Ar ticle 8(1) — Ar ticle 8(2) Ar ticle 53 Ar ticle 9(1) Ar ticle 26(1) EN OJ L, 19.9.2026 246/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 9(2) Ar ticle 26(3) Ar ticle 9(3) Ar ticle 26(4) Ar ticle 9(4) Ar ticle 26(5) Ar ticle 10, point (a) Ar ticle 26(6), point (b) Ar ticle 10, point (b) Ar ticle 26(6), point (c) Ar ticle 10, point (c) Ar ticle 26(6), point (d) Ar ticle 11 Ar ticle 26(7) Ar ticle 12(1) Ar ticle 23(1) Ar ticle 12(2) Ar ticle 272(1) Ar ticle 12(3) Ar ticle 23(4) Ar ticle 13 Ar ticle 24 Ar ticle 14 Ar ticle 25 Ar ticle 15 — Ar ticle 16 — Ar ticle 17 — Ar ticle 18(1) Ar ticle 33(1) Ar ticle 18(2) Ar ticle 33(4) Ar ticle 18(3), fir st sente nce — Ar ticle 18(3), second sentence Ar ticle 33(7), point (a) Ar ticle 18(4) — OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 247/281Regulation (EU) No 952/2013 This Regulation Ar ticle 19(1) Ar ticle 34(1) Ar ticle 19(2), fir st subparagraph Ar ticle 34(2) Ar ticle 19(2), second subparagraph — Ar ticle 19(3) Ar ticle 34(3) Ar ticle 20, point (a) Ar ticle 33(8) Ar ticle 20, point (b) — Ar ticle 21 — Ar ticle 22(1), fir st and second subparagraphs Ar ticle 8(1) Ar ticle 22(1), third subparagraph Ar ticle 6(1), point (a) Ar ticle 22(2) Ar ticle 8(2), fir st and second subparagraph Ar ticle 22(3) Ar ticle 8(3), fir st, second and third subparagraph Ar ticle 22(4) Ar ticle 8(4) Ar ticle 22(5) Ar ticle 8(5) Ar ticle 22(6) Ar ticle 8(6) Ar ticle 22(7) Ar ticle 8(7) Ar ticle 23(1) Ar ticle 9(1) Ar ticle 23(2) Ar ticle 9(2) Ar ticle 23(3) Ar ticle 9(7), fir st sentence Ar ticle 23(4), point (a) Ar ticle 9(8) Ar ticle 23(4), point (b) Ar ticle 12(2) EN OJ L, 19.9.2026 248/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 23(5) Ar ticle 9(4) Ar ticle 24, point (a) Ar ticle 6(6) Ar ticle 24, point (b) Ar ticle 8(8), point (b) Ar ticle 24, point (c) Ar ticle 8(8), point (c) Ar ticle 24, point (d) Ar ticle 8(8), point (d) Ar ticle 24, point (e) Ar ticle 8(8), point (e) Ar ticle 24, point (f) Ar ticle 8(8), point (f) Ar ticle 24, point (g) Ar ticle 8(8), point (g) Ar ticle 24, point (h) Ar ticle 9(9), point (b) Ar ticle 25, point (a) Ar ticle 8(10), point (a) Ar ticle 25, point (b) Ar ticle 8(10), point (b) Ar ticle 25, point (c) Ar ticle 9(9), point (a) Ar ticle 26 Ar ticle 10 Ar ticle 27 Ar ticle 11 Ar ticle 28(1) Ar ticle 12(1) Ar ticle 28(2) Ar ticle 12(3) Ar ticle 28(3) Ar ticle 12(4) Ar ticle 28(4) Ar ticle 12(5) Ar ticle 29 Ar ticle 13 Ar ticle 30 Ar ticle 14 OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 249/281Regulation (EU) No 952/2013 This Regulation Ar ticle 31, point (a) Ar ticle 12(6), point (a) Ar ticle 31, point (b) Ar ticle 12(6), point (b) Ar ticle 32 Ar ticle 11(4) Ar ticle 33 Ar ticle 15 Ar ticle 34(1) Ar ticle 16(1) Ar ticle 34(2) Ar ticle 16(2) Ar ticle 34(3) Ar ticle 16(4) Ar ticle 34(4) Ar ticle 16(5) Ar ticle 34(5) Ar ticle 16(6) Ar ticle 34(6) Ar ticle 16(7) Ar ticle 34(7), point (a) Ar ticle 16(8) Ar ticle 34(7), point (b) — Ar ticle 34(8), point (a) Ar ticle 16(9) Ar ticle 34(8), point (b) — Ar ticle 34(9) Ar ticle 16(10) Ar ticle 34(10) Ar ticle 16(11) Ar ticle 34(11) Ar ticle 16(12), fir st subparagraph Ar ticle 35 — Ar ticle 36 Ar ticle 37(1), point (a) Ar ticle 16(14), point (a) EN OJ L, 19.9.2026 250/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 37(1), point (b) Ar ticle 16(14), point (b) Ar ticle 37(1), points (c) and (d) — Ar ticle 37(2), point (a) Ar ticle 16(12) Ar ticle 37(2), point (b) — Ar ticle 38(1), fir st subparagraph Ar ticle 29(1) Ar ticle 38(1), second subparagraph Ar ticle 29(2) Ar ticle 38(2) Ar ticle 29(2) Ar ticle 38(3) Ar ticle 29(3) Ar ticle 38(4) Ar ticle 29(5) Ar ticle 38(5) Ar ticle 29(6) Ar ticle 38(6) Ar ticle 29(7) Ar ticle 38(7) Ar ticle 29(8) Ar ticle 39, point (a) Ar ticle 30(1), point (a) Ar ticle 39, point (b) Ar ticle 30(1), point (b)(i) Ar ticle 39, point (c) Ar ticle 30(1), point (c) Ar ticle 39, point (d) Ar ticle 30(1), point (d) Ar ticle 39, point (e) Ar ticle 30(1), point (e) Ar ticle 40, point (a) Ar ticle 29(10), point (a) Ar ticle 40, point (b) Ar ticle 29(10), point (b) Ar ticle 40, point (c) Ar ticle 29(10), point (b) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 251/281Regulation (EU) No 952/2013 This Regulation Ar ticle 41 Ar ticle 30(2) Ar ticle 42(1) Ar ticle 273(1), second subparagraph, and Ar ticle 273(3) Ar ticle 42(2), point (a) Ar ticle 275(2), point (a) Ar ticle 42(2), point (b) Ar ticle 275(2), point (b) Ar ticle 42(3) Ar ticle 273(4) Ar ticle 43 Ar ticle 17 Ar ticle 44 Ar ticle 18 Ar ticle 45 Ar ticle 19 Ar ticle 46(1), fir st subparagraph Ar ticle 63(1) Ar ticle 46(1), second subparagraph Ar ticle 63(2) Ar ticle 46(2) Ar ticle 55(1) Ar ticle 46(3) — Ar ticle 46(4), fir st subparagraph Ar ticle 55(2) Ar ticle 46(4), second subparagraph Ar ticle 55(3) Ar ticle 46(5) — Ar ticle 46(6) Ar ticle 59(2) Ar ticle 46(7) Ar ticle 59(1) Ar ticle 46(8) Ar ticle 5, point (41) Ar ticle 47(1) Ar ticle 63(3) Ar ticle 47(2) Ar ticle 268(2) EN OJ L, 19.9.2026 252/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 48, fir st paragraph Ar ticle 68(1), points (a), (b) and (c) Ar ticle 48, second paragraph Ar ticle 68(2) Ar ticle 49(1) Ar ticle 70(1) Ar ticle 49(1) Ar ticle 70(2) Ar ticle 50(1), fir st and second subparagraphs Ar ticle 62(1) Ar ticle 50(1), third subparagraph Ar ticle 62(2) Ar ticle 50(2) Ar ticle 70(3) Ar ticle 51(1) Ar ticle 76(6) Ar ticle 51(2), fir st subparagraph Ar ticle 76(7) Ar ticle 51(2), second subparagraph Ar ticle 76(8) Ar ticle 52(1) Ar ticle 20(1) Ar ticle 52(2) Ar ticle 20(9) Ar ticle 53(1) Ar ticle 21(1) Ar ticle 53(2) Ar ticle 21(2) Ar ticle 54 Ar ticle 21(3) Ar ticle 55 Ar ticle 22 Title II Title IX Ar ticle 56(1) Ar ticle 166(1) Ar ticle 56(2) Ar ticle 166(2) Ar ticle 56(3) Ar ticle 166(3) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 253/281Regulation (EU) No 952/2013 This Regulation Ar ticle 56(4) Ar ticle 166(4) Ar ticle 56(5) Ar ticle 166(5) Ar ticle 57(1) Ar ticle 167(1) Ar ticle 57(2) Ar ticle 167(2) Ar ticle 57(3) Ar ticle 167(3) Ar ticle 57(4) Ar ticle 167(4) Ar ticle 58(1) Ar ticle 166(6) Ar ticle 58(2) Ar ticle 167(4) Ar ticle 59 Ar ticle 168 Ar ticle 60(1) Ar ticle 169(1) Ar ticle 60(2) Ar ticle 169(2) Ar ticle 61(1) Ar ticle 170(1) Ar ticle 61(2) Ar ticle 170(2) Ar ticle 61(3) Ar ticle 170(3) Ar ticle 62 Ar ticle 169(3) Ar ticle 63 Ar ticle 170(4) Ar ticle 64(1) Ar ticle 171(1) Ar ticle 64(2) Ar ticle 171(2) Ar ticle 64(3) Ar ticle 171(9) Ar ticle 64(4) Ar ticle 171(3) EN OJ L, 19.9.2026 254/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 64(5) Ar ticle 171(4) Ar ticle 64(6), fir st and second subparagraph Ar ticle 171(5) Ar ticle 64(6), third subparagraph Ar ticle 171(6) Ar ticle 64(6), f our th subparagraph Ar ticle 171(7) Ar ticle 64(6), fif th subparagraph Ar ticle 171(8) Ar ticle 65 Ar ticle 171(9) Ar ticle 66 Ar ticle 171(10) Ar ticle 67 Ar ticle 172, fir st subparagraph Ar ticle 68 Ar ticle 172 Ar ticle 69 Ar ticle 173 Ar ticle 70 Ar ticle 174 Ar ticle 71 Ar ticle 176 Ar ticle 72 Ar ticle 177 Ar ticle 73 Ar ticle 178(1) Ar ticle 74(1) Ar ticle 179(1) Ar ticle 74(2) Ar ticle 179(2) Ar ticle 74(3) Ar ticle 179(3) Ar ticle 75 Ar ticle 178(2) Ar ticle 76 Ar ticle 181 Title III Title X OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 255/281Regulation (EU) No 952/2013 This Regulation Ar ticle 77(1) Ar ticle 183(1); Ar ticle 183(2), point (a) Ar ticle 77(2) Ar ticle 183(2), point (b) Ar ticle 77(3) Ar ticle 183(3) and (4) Ar ticle 78 Ar ticle 184 Ar ticle 79(1) Ar ticle 185(1) Ar ticle 79(2) Ar ticle 185(2) Ar ticle 79(3) Ar ticle 185(3) Ar ticle 79(4), fir st subparagraph Ar ticle 185(4) Ar ticle 79(4), second subparagraph Ar ticle 185(5) Ar ticle 80 Ar ticle 186 Ar ticle 81(1) Ar ticle 187(1); Ar ticle 187(2), point (a) Ar ticle 81(2) Ar ticle 187(2), point (b) Ar ticle 81(3), fir st subparagraph Ar ticle 187(3) Ar ticle 81(3), second subparagraph Ar ticle 187(4) Ar ticle 82 Ar ticle 188 Ar ticle 83(1) Ar ticle 189(1) Ar ticle 83(2) Ar ticle 189(2), fir st subparagraph Ar ticle 83(3) Ar ticle 189(3 Ar ticle 84 Ar ticle 190 Ar ticle 85(1) Ar ticle 191(1) EN OJ L, 19.9.2026 256/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 85(2) Ar ticle 191(3) Ar ticle 86(1) Ar ticle 192(1) Ar ticle 86(2) Ar ticle 192(2) Ar ticle 86(3) Ar ticle 192(3) Ar ticle 86(4) Ar ticle 192(5) Ar ticle 86(5) Ar ticle 192(6) Ar ticle 86(6) Ar ticle 192(7) Ar ticle 87(1) Ar ticle 193(1) Ar ticle 87(2) Ar ticle 193(2) Ar ticle 87(3) Ar ticle 193(3) Ar ticle 87(4) Ar ticle 193(4) Ar ticle 88, point (a) Ar ticle 191(4); Ar ticle 192(8) Ar ticle 88, point (b) Ar ticle 192(8) Ar ticle 88, point (c) Ar ticle 193(5) Ar ticle 89(1) Ar ticle 194(1) Ar ticle 89(2) Ar ticle 194(2) Ar ticle 89(3) Ar ticle 194(3) Ar ticle 89(4) Ar ticle 194(4) Ar ticle 89(5) Ar ticle 194(5) Ar ticle 89(6) Ar ticle 194(6) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 257/281Regulation (EU) No 952/2013 This Regulation Ar ticle 89(7) Ar ticle 194(7), point (a) Ar ticle 89(8), point (a) Ar ticle 194(7), point (b) Ar ticle 89(8), point (b) Ar ticle 194(7), point (c) Ar ticle 89(8), point (c) Ar ticle 194(7), point (d) Ar ticle 89(8), point (d) Ar ticle 194(7), point (e) Ar ticle 89(9) Ar ticle 194(8) Ar ticle 90 Ar ticle 195 Ar ticle 91 Ar ticle 196 Ar ticle 92(1) Ar ticle 197(1) Ar ticle 92(2) Ar ticle 197(2) Ar ticle 93 Ar ticle 198 Ar ticle 94(1) Ar ticle 199(1) Ar ticle 94(2) Ar ticle 199(2) Ar ticle 94(3) Ar ticle 199(3) Ar ticle 95(1) Ar ticle 200(1) Ar ticle 95(2) Ar ticle 200(2) Ar ticle 95(3) Ar ticle 200(3) Ar ticle 95(4) Ar ticle 200(3) Ar ticle 96(1) Ar ticle 201(1) Ar ticle 96(2) Ar ticle 201(2) EN OJ L, 19.9.2026 258/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 97 Ar ticle 202 Ar ticle 98(1) Ar ticle 203(1) Ar ticle 98(2) Ar ticle 203(2) Ar ticle 99, point (a) Ar ticle 194(9) Ar ticle 99, point (b) Ar ticle 197(3); Ar ticle 199(4) Ar ticle 99, point (c) Ar ticle 200(4) Ar ticle 99, point (d) Ar ticle 203(3) Ar ticle 100(1), point (a) Ar ticle 200(5) Ar ticle 100(1), point (b) Ar ticle 194(10); Ar ticle 199(5); Ar ticle 203(4) Ar ticle 100(1), point (c) Ar ticle 201(3) Ar ticle 100(2) Ar ticle 201(3) Ar ticle 101 Ar ticle 204 Ar ticle 102(1), fir st subparagraph Ar ticle 205(1) Ar ticle 102(1), second subparagraph Ar ticle 205(3) Ar ticle 102(2) Ar ticle 205(2) Ar ticle 102(3) Ar ticle 205(4) Ar ticle 102(4) Ar ticle 205(7) Ar ticle 103 Ar ticle 206 Ar ticle 104 Ar ticle 207 Ar ticle 105(1), fir st subparagraph Ar ticle 208(1) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 259/281Regulation (EU) No 952/2013 This Regulation Ar ticle 105(1), second subparagraph — Ar ticle 105(2) Ar ticle 208(4) Ar ticle 105(3) Ar ticle 208(5) Ar ticle 105(4) Ar ticle 208(6) Ar ticle 105(5) Ar ticle 208(7) Ar ticle 105(6) Ar ticle 208(8), fir st subparagraph Ar ticle 106 Ar ticle 205(8), point (a) Ar ticles 107 Ar ticle 209 Ar ticle 108(1) Ar ticle 210(1) Ar ticle 108(2) Ar ticle 210(2) Ar ticle 108(3) Ar ticle 210(3) Ar ticle 109 Ar ticle 211 Ar ticle 110 Ar ticle 212(1) Ar ticle 111 Ar ticle 213 Ar ticle 112(1) Ar ticle 214(1) Ar ticle 112(2) Ar ticle 214(2) Ar ticle 112(3) Ar ticle 214(3) Ar ticle 112(4) Ar ticle 214(4) Ar ticle 113 Ar ticle 215 EN OJ L, 19.9.2026 260/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 114(1) Ar ticle 216(1) Ar ticle 114(2) Ar ticle 216(2) Ar ticle 114(3) Ar ticle 216(3) Ar ticle 114(4) Ar ticle 216(4) Ar ticle 115 Ar ticle 210(4) Ar ticle 116(1), fir st subparagraph, point (a) Ar ticle 217(1), point (a) Ar ticle 116(1), fir st subparagraph, point (b) Ar ticle 217(1), point (b) Ar ticle 116(1), fir st subparagraph, point (c) Ar ticle 217(1), point (c) Ar ticle 116(1), fir st subparagraph, point (d) Ar ticle 217(1), point (d) Ar ticle 116(1), second subparagraph Ar ticle 217(1), point (e) Ar ticle 116(2) Ar ticle 217(2) Ar ticle 116(3), fir st subparagraph Ar ticle 217(3) Ar ticle 116(3), second subparagraph Ar ticle 217(4) Ar ticle 116(4) Ar ticle 217(5) Ar ticle 116(5) Ar ticle 217(6) Ar ticle 116(6) Ar ticle 217(7) Ar ticle 116(7) Ar ticle 217(8) Ar ticle 117 Ar ticle 218 Ar ticle 118(1), fir st subparagraph Ar ticle 219(1), point (a) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 261/281Regulation (EU) No 952/2013 This Regulation Ar ticle 118(1), second subparagraph Ar ticle 219(3) Ar ticle 118(2) Ar ticle 219(1), points (b) and (c) Ar ticle 118(3) Ar ticle 219(2) Ar ticle 118(4) Ar ticle 219(1), point (c) Ar ticle 119 Ar ticle 220 Ar ticle 120 Ar ticle 221 Ar ticle 121(1) Ar ticle 222(1) Ar ticle 121(2) Ar ticle 222(2) Ar ticle 121(3) Ar ticle 222(3) Ar ticle 121(4) Ar ticle 222(4) Ar ticle 122 Ar ticle 217(10) Ar ticle 123(1), point (a) Ar ticle 217(11) Ar ticle 123(1), point (b) Ar ticle 222(5) Ar ticle 123(2) Ar ticle 217(12) Ar ticle 124(1), point (a) Ar ticle 223(1), point (a) Ar ticle 124(1), point (b) Ar ticle 223(1), point (b) Ar ticle 124(1), point (c) Ar ticle 223(1), point (c) Ar ticle 124(1), point (d) Ar ticle 223(1), point (d) Ar ticle 124(1), point (e) Ar ticle 223(1), point (e) EN OJ L, 19.9.2026 262/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 124(1), point (f) Ar ticle 223(1), point (f) Ar ticle 124(1), point (g) Ar ticle 223(1), point (g) Ar ticle 124(1), point (h) Ar ticle 223(1), point (h) Ar ticle 124(1), point (i) Ar ticle 223(1), point (i) Ar ticle 124(1), point (j) Ar ticle 223(1), point (j) Ar ticle 124(1), point (k) Ar ticle 223(1), point (k) Ar ticle 124(2) Ar ticle 223(2) Ar ticle 124(3) Ar ticle 223(3) Ar ticle 124(4) Ar ticle 223(4) Ar ticle 124(5) Ar ticle 223(5) Ar ticle 124(6) Ar ticle 223(6) Ar ticle 124(7) Ar ticle 223(7) Ar ticle 125 Ar ticle 224 Ar ticle 126 Ar ticle 223(8) Title IV Title VI Ar ticle 127(1) Ar ticle 97(1) Ar ticle 127(2), point (a) Ar ticle 97(10), point (a) Ar ticle 127(2), point (b) Ar ticle 97(10), point (e) Ar ticle 127(3), fir st subparagraph Ar ticle 97(1) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 263/281Regulation (EU) No 952/2013 This Regulation Ar ticle 127(3), second subparagraph Ar ticle 97(13) Ar ticle 127(4), fir st subparagraph Ar ticle 97(1) Ar ticle 127(4), second subparagraph, point (a) Ar ticle 97(4) Ar ticle 127(4), second subparagraph, point (b) Ar ticle 97(13) Ar ticle 127(5) Ar ticle 97(3) and (8) Ar ticle 127(6) Ar ticle 97(7) Ar ticle 127(7) Ar ticle 97(13) Ar ticle 127(8) Ar ticle 97(13) Ar ticle 128 Ar ticle 98(1) and (5) Ar ticle 129(1), fir st subparagraph Ar ticle 99(1) Ar ticle 129(1), second subparagraph, point (a) Ar ticle 99(2), point (b) Ar ticle 129(1), second subparagraph, point (b) Ar ticle 99(2), point (c) Ar ticle 129(1), second subparagraph, point (c) Ar ticle 97(13) Ar ticle 129(2) Ar ticle 100(1) Ar ticle 130 Ar ticle 97(13) Ar ticle 131, point (a) — Ar ticle 131, point (b) Ar ticle 97(11), point (c) Ar ticle 131, point (c) Ar ticle 97(11), point (d) Ar ticle 132, point (a) Ar ticle 97(12) EN OJ L, 19.9.2026 264/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 132, point (b) Ar ticle 97(12) Ar ticle 132, point (c) Ar ticle 98(3) Ar ticle 132, point (d) Ar ticle 99(4) Ar ticle 132, point (e) Ar ticle 100(3) Ar ticle 133(1), fir st subparagraph Ar ticle 101(1) Ar ticle 133(1), second subparagraph Ar ticle 101(13) Ar ticle 133(2) Ar ticle 101(7) Ar ticle 134(1), fir st subparagraph Ar ticle 54(1) and (2) Ar ticle 134(1), second subparagraph Ar ticle 54(3) t o (7) Ar ticle 134(1), third subparagraph Ar ticle 54(3), point (b) Ar ticle 134(1), f our th subparagraph Ar ticle 54(3), point (a) Ar ticle 134(2) Ar ticle 54(8) Ar ticle 135(1) Ar ticle 102(1) Ar ticle 135(2) Ar ticle 102(2) Ar ticle 135(3) Ar ticle 97(13) Ar ticle 135(4) Ar ticle 102(5) Ar ticle 135(5) Ar ticle 102(6) Ar ticle 135(6) Ar ticle 102(7) Ar ticle 136(1) Ar ticle 97(10), point (b) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 265/281Regulation (EU) No 952/2013 This Regulation Ar ticle 136(2) Ar ticle 97(10), point (c) Ar ticle 136(3) Ar ticle 97(10), point (d); Ar ticle 101(8), point (b); Ar ticle 103(4) Ar ticle 137(1) Ar ticle 102(3) Ar ticle 137(2) Ar ticle 102(3) Ar ticle 137(3) Ar ticle 102(4) Ar ticle 138, point (a) Ar ticle 101(12) Ar ticle 138, point (b) — Ar ticle 139(1) to (6) Ar ticle 103(1) Ar ticle 139(7) Ar ticle 103(3) Ar ticle 140(1) Ar ticle 101(9) and (10); Ar ticle 101(13) Ar ticle 140(2) Ar ticle 65(1) Ar ticle 141 — Ar ticle 142 Ar ticle 103(5) Ar ticle 143 Ar ticle 103(6) Ar ticle 144 Ar ticle 104(1) Ar ticle 145(1) Ar ticle 105(1) Ar ticle 145(2) Ar ticle 105(1) Ar ticle 145(3) Ar ticle 105(2) Ar ticle 145(4) — EN OJ L, 19.9.2026 266/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 145(5) — Ar ticle 145(6) — Ar ticle 145(7) Ar ticle 64 Ar ticle 145(8) — Ar ticle 145(9) Ar ticle 105(3), point (a) Ar ticle 145(10) — Ar ticle 145(11) — Ar ticle 146(1), fir st subparagraph Ar ticle 106(1) Ar ticle 146(1), second subparagraph, point (a) Ar ticle 106(2), point (a) Ar ticle 146(1), second subparagraph, point (b) Ar ticle 106(2), point (b) Ar ticle 146(2) Ar ticle 107(1) Ar ticle 147(1) Ar ticle 104(3) Ar ticle 147(2) Ar ticle 104(4), point (b) Ar ticle 147(3) Ar ticle 104(4), point (a) Ar ticle 147(4) Ar ticle 104(7) Ar ticle 148(1) Ar ticle 108(1) Ar ticle 148(2) Ar ticle 108(2) Ar ticle 148(3) Ar ticle 108(3) Ar ticle 148(4), fir st and second subparagraphs Ar ticle 108(4) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 267/281Regulation (EU) No 952/2013 This Regulation Ar ticle 148(4), third subparagraph Ar ticle 108(5) Ar ticle 148(5) Ar ticle 108(6) Ar ticle 148(6) Ar ticle 108(7) Ar ticle 149 Ar ticle 104(5) Ar ticle 150 — Ar ticle 151, point (a) Ar ticle 104(8) Ar ticle 151, point (b) Ar ticle 108(8), point (a) Ar ticle 151, point (c) Ar ticle 108(8), point (c) Ar ticle 152, point (a) Ar ticle 105(5) Ar ticle 152, point (b) Ar ticle 106(4) Ar ticle 152, point (c) Ar ticle 107(3) Ar ticle 152, point (d) Ar ticle 108(9) Title V Title V Ar ticle 153(1) Ar ticle 71(1) Ar ticle 153(2) Ar ticle 71(2) Ar ticle 153(3) Ar ticle 71(3) Ar ticle 154 Ar ticle 72 Ar ticle 155(1) Ar ticle 73(1) Ar ticle 155(2) Ar ticle 73(2) Ar ticle 156, point (a) Ar ticle 71(4), point (a) EN OJ L, 19.9.2026 268/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 156, point (b) Ar ticle 71(4), point (b) Ar ticle 156, point (c) Ar ticle 71(4), point (c) Ar ticle 156, point (d) Ar ticle 73(3) Ar ticle 157 Ar ticle 71(5) Ar ticle 158(1) — Ar ticle 158(2) Ar ticle 81(2) Ar ticle 158(3) Ar ticle 54(5) and (6) Ar ticle 159(1) Ar ticle 7(1) Ar ticle 159(2) Ar ticle 7(2) Ar ticle 159(3) Ar ticle 81(3) Ar ticle 160 Ar ticle 81(4) Ar ticle 161, point (a) Ar ticle 81(5), point (b) Ar ticle 161, point (b) Ar ticle 81(5), point (a) Ar ticle 162 Ar ticle 82(1) Ar ticle 163(1), fir st subparagraph Ar ticle 76(2) Ar ticle 163(1), second subparagraph Ar ticle 76(3) Ar ticle 163(2) Ar ticle 76(4) Ar ticle 163(3) Ar ticle 76(5) Ar ticle 164 — Ar ticle 165, point (a) Ar ticle 82(2) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 269/281Regulation (EU) No 952/2013 This Regulation Ar ticle 165, point (b) — Ar ticle 166(1) Ar ticle 83(1) Ar ticle 166(1) Ar ticle 83(2) Ar ticle 167(1) Ar ticle 84(1) Ar ticle 167(2) Ar ticle 84(2) Ar ticle 167(3) Ar ticle 84(3) Ar ticle 167(4) Ar ticle 84(4) Ar ticle 167(5) Ar ticle 84(5) Ar ticle 168, point (a) Ar ticle 83(3) Ar ticle 168, point (b) Ar ticle 84(6), point (a) Ar ticle 168, point (c) Ar ticle 84(6), point (b) Ar ticle 168, point (d) Ar ticle 84(6), point (c) Ar ticle 169, point (a) Ar ticle 83(4) Ar ticle 169, point (b) Ar ticle 84(7) Ar ticle 170(1) Ar ticle 85(1) Ar ticle 170(2) Ar ticle 85(3) Ar ticle 170(3) Ar ticle 85(4) Ar ticle 170(4) — Ar ticle 171 Ar ticle 86(1) Ar ticle 172(1) Ar ticle 87(1) EN OJ L, 19.9.2026 270/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 172(2) Ar ticle 87(2) Ar ticle 173(1) Ar ticle 88(1) Ar ticle 173(2) Ar ticle 88(2) Ar ticle 173(3) Ar ticle 88(3) Ar ticle 174(1) Ar ticle 89(1) Ar ticle 174(2) Ar ticle 89(3) Ar ticle 175 Ar ticle 89(4) Ar ticle 176, point (a) Ar ticle 86(2) Ar ticle 176, point (b) Ar ticle 87(3) Ar ticle 176, point (c) Ar ticle 88(4) Ar ticle 177(1) Ar ticle 90(1) Ar ticle 177(2) Ar ticle 90(2), point (b) Ar ticle 178 — Ar ticle 179(1) Ar ticle 91(1) Ar ticle 179(2) Ar ticle 91(2) Ar ticle 179(3) Ar ticle 91(3) Ar ticle 179(4) Ar ticle 91(4) Ar ticle 179(5) Ar ticle 91(5) Ar ticle 179(6) Ar ticle 91(6) Ar ticle 180 Ar ticle 91(7) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 271/281Regulation (EU) No 952/2013 This Regulation Ar ticle 181, point (a) Ar ticle 91(8) Ar ticle 181, point (b) Ar ticle 92(6) Ar ticle 182(1) Ar ticle 92(1) Ar ticle 182(2) Ar ticle 92(2) Ar ticle 182(3) Ar ticle 92(3) Ar ticle 182(4) Ar ticle 92(4) Ar ticle 183 Ar ticle 92(5) Ar ticle 184 Ar ticle 92(6) Ar ticle 185 — Ar ticle 186 — Ar ticle 187 — Ar ticle 188, point (a) Ar ticle 64(1), point (a) Ar ticle 188, point (b) Ar ticle 64(1), point (b) and (c) Ar ticle 188, point (c) Ar ticle 64(1), point (d) Ar ticle 188, point (d) Ar ticle 64(1), point (e) Ar ticle 189(1) Ar ticle 65(2) Ar ticle 189(2) Ar ticle 65(3) Ar ticle 189(3) Ar ticle 65(4) Ar ticle 190(1) Ar ticle 65(5), fir st and second subparagraphs EN OJ L, 19.9.2026 272/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 190(2) — Ar ticle 191(1) Ar ticle 66(1) Ar ticle 191(2) Ar ticle 66(3) Ar ticle 191(3) Ar ticle 66(2) Ar ticle 192(1) Ar ticle 67(1) Ar ticle 192(1) Ar ticle 67(2) Ar ticle 193 Ar ticle 64(2); Ar ticle 65(6); Ar ticle 66(5) Ar ticle 194(1) Ar ticle 77(1) and (3) Ar ticle 194(2) — Ar ticle 195 — Ar ticle 196 — Ar ticle 197 Ar ticle 95(1) Ar ticle 198(1) Ar ticle 94(1) Ar ticle 198(2) Ar ticle 94(2) Ar ticle 198(3) Ar ticle 94(3) Ar ticle 199 Ar ticle 96(1) Ar ticle 200, point (a) Ar ticle 95(3) Ar ticle 200, point (b) Ar ticle 94(5) Ar ticle 200, point (c) Ar ticle 96(2) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 273/281Regulation (EU) No 952/2013 This Regulation Title VI Title VI (par t) Ar ticle 201(1) Ar ticle 109(1) Ar ticle 201(2) Ar ticle 109(3), points (c) and (e) Ar ticle 201(3) Ar ticle 109(2) Ar ticle 202 Ar ticle 110 Ar ticle 203(1) Ar ticle 111(1) Ar ticle 203(2) Ar ticle 111(2) Ar ticle 203(3) Ar ticle 111(3) Ar ticle 203(4) Ar ticle 111(4) Ar ticle 203(5) Ar ticle 111(5) Ar ticle 203(6) Ar ticle 111(6) Ar ticle 204 — Ar ticle 205(1) Ar ticle 112(1) Ar ticle 205(2) Ar ticle 112(3) Ar ticle 205(3) Ar ticle 112(4) Ar ticle 206, point (a) Ar ticle 111(7) Ar ticle 206, point (b) — Ar ticle 207 Ar ticle 111(8) Ar ticle 208(1) Ar ticle 113(1) EN OJ L, 19.9.2026 274/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 208(2) Ar ticle 113(2) Ar ticle 209 Ar ticle 113(3) Title VII Title VIII Ar ticle 210 Ar ticle 124 Ar ticle 211(1) Ar ticle 125(1) and (3) Ar ticle 211(2) Ar ticle 126 Ar ticle 211(3) Ar ticle 125(4), first subparagraph, points (a), (b), (c), (e) and (f) Ar ticle 211(4) Ar ticle 125(4), fir st subparagraph, points (d) and (g); Ar ticle 125(12) Ar ticle 211(5) and (6) Ar ticle 125(5) to (9) Ar ticle 212, point (a) Ar ticle 125(10), point (a) Ar ticle 212, point (b) Ar ticle 125(10), point (b) Ar ticle 212, point (c) Ar ticle 125(10), points (c), (d) and (e) Ar ticle 213 Ar ticle 125(11), point (b) Ar ticle 214(1) Ar ticle 128(1) Ar ticle 214(2) Ar ticle 128(2) Ar ticle 215(1) Ar ticle 129(1) Ar ticle 215(2) Ar ticle 129(2) Ar ticle 215(3) Ar ticle 129(3) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 275/281Regulation (EU) No 952/2013 This Regulation Ar ticle 215(4) Ar ticle 129(4) Ar ticle 216 Ar ticle 129(5) Ar ticle 217 Ar ticle 129(6) Ar ticle 218 Ar ticle 130(1) Ar ticle 219 Ar ticle 131(1) Ar ticle 220 Ar ticle 132(1) Ar ticle 221, point (a) Ar ticle 131(2) Ar ticle 221, point (b) Ar ticle 132(3) Ar ticle 222, point (a) Ar ticle 130(3) Ar ticle 222, point (b) Ar ticle 131(3) Ar ticle 223(1) Ar ticle 133(1) Ar ticle 223(2) Ar ticle 133(2) Ar ticle 223(3) Ar ticle 133(3) Ar ticle 223(4) Ar ticle 133(4) Ar ticle 224 Ar ticle 133(5) Ar ticle 225 Ar ticle 133(6) Ar ticle 226(1) Ar ticle 135(1) Ar ticle 226(2) Ar ticle 135(2) Ar ticle 226(3) Ar ticle 135(3) EN OJ L, 19.9.2026 276/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 227(1) Ar ticle 136(1) Ar ticle 227(2) Ar ticle 136(2) Ar ticle 228 Ar ticle 137 Ar ticle 229 Ar ticle 138 Ar ticle 230 Ar ticle 139(1) Ar ticle 231 Ar ticle 135(4); Ar ticle 139(3) Ar ticle 232 Ar ticle 135(5); Ar ticle 136(3) Ar ticle 233(1) Ar ticle 140(1) Ar ticle 233(2) Ar ticle 140(2) Ar ticle 233(3) Ar ticle 140(3) Ar ticle 233(4) Ar ticle 140(4) Ar ticle 234(1) Ar ticle 141(1) Ar ticle 234(2) Ar ticle 141(2) Ar ticle 235 Ar ticle 140(6), point (a) Ar ticle 236 Ar ticle 140(7); Ar ticle 141(3) Ar ticle 237(1) Ar ticle 142(1) Ar ticle 237(2) Ar ticle 142(3) Ar ticle 237(3) Ar ticle 142(4) Ar ticle 238 Ar ticle 238(1); Ar ticle 238(2), point (a) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 277/281Regulation (EU) No 952/2013 This Regulation Ar ticle 239 Ar ticle 142(6) Ar ticle 240 Ar ticle 144 Ar ticle 241 Ar ticle 146 Ar ticle 242 Ar ticle 147 Ar ticle 243 Ar ticle 148 Ar ticle 244 Ar ticle 149 Ar ticle 245 Ar ticle 102(1), (2) and (4); Ar ticle 103 Ar ticle 246(1) Ar ticle 142(4) Ar ticle 246(2) Ar ticle 152(1) Ar ticle 247 Ar ticle 150 Ar ticle 248 Ar ticle 151 Ar ticle 249 Ar ticle 152(2) Ar ticle 250(1) Ar ticle 153(1) Ar ticle 250(2) Ar ticle 153(2) Ar ticle 251 Ar ticle 154 Ar ticle 252 Ar ticle 155 Ar ticle 253, points (a) and (b) Ar ticle 153(3), points (a) and (c) Ar ticle 254 Ar ticle 156 EN OJ L, 19.9.2026 278/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 255 Ar ticle 157 Ar ticle 256 Ar ticle 158 Ar ticle 257 Ar ticle 159 Ar ticle 258 Ar ticle 160 Ar ticle 259 Ar ticle 161 Ar ticle 260 Ar ticle 162 Ar ticle 260a Ar ticle 163 Ar ticle 261 Ar ticle 164 Ar ticle 262 Ar ticle 165 Title VIII Title VII Ar ticle 263(1) Ar ticle 117(1) Ar ticle 263(2) Ar ticle 117(9) Ar ticle 263(3) Ar ticle 117(14) Ar ticle 263(4) Ar ticle 117(2) Ar ticle 264 Ar ticle 118(1) Ar ticle 265, points (a) and (b) Ar ticle 117(12), points (b) and (c) Ar ticle 266 Ar ticle 118(3) Ar ticle 267(1) Ar ticle 54(5); Ar ticle 118(2), point (d) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 279/281Regulation (EU) No 952/2013 This Regulation Ar ticle 267(2) Ar ticle 122 Ar ticle 267(3) Ar ticle 114(2) and (3) Ar ticle 267(4) Ar ticle 117(11) and (14) Ar ticle 268 Ar ticle 114(8) Ar ticle 269(1) Ar ticle 114(1) Ar ticle 269(2) Ar ticle 114(4) Ar ticle 269(3) Ar ticle 114(5) Ar ticle 270(1) Ar ticle 116(1) Ar ticle 270(2) Ar ticle 116(3) Ar ticle 270(3) Ar ticle 116(4) Ar ticle 271 Ar ticle 117(14) Ar ticle 272(1) Ar ticle 119; Ar ticle 117(14) Ar ticle 272(2) Ar ticle 120; Ar ticle 117(14) Ar ticle 273, point (a) Ar ticle 117(13) and (14) Ar ticle 273, point (b) Ar ticle 119(4); Ar ticle 117(14) Ar ticle 273, point (c) Ar ticle 120(3); Ar ticle 117(14) Ar ticle 274 Ar ticle 116(5) and (6); Ar ticle 117(14) Ar ticle 275 Ar ticle 116(6); Ar ticle 117(14) Ar ticle 276 Ar ticle 116(8) EN OJ L, 19.9.2026 280/281 ELI: http://data.europa.eu/eli/reg/2026/2108/ojRegulation (EU) No 952/2013 This Regulation Ar ticle 277 Ar ticle 115 Title IX Title XV (par t) Ar ticle 278 — Ar ticle 278a — Ar ticle 279 — Ar ticle 280 — Ar ticle 281 — Ar ticle 282 — Ar ticle 283 — Ar ticle 284 Ar ticle 282 Ar ticle 285 Ar ticle 283 Ar ticle 286 Ar ticle 284 Ar ticle 287 Ar ticle 287(1) Ar ticle 288 Ar ticle 287(2) to (5) OJ L, 19.9.2026 EN ELI: http://data.europa.eu/eli/reg/2026/2108/oj 281/281