The European Commission has reported that the digital implementation of the Union Customs Code (UCC) is almost complete, with 96% of national systems and 100% of centralised trans-European systems deployed by the end of 2025. The report, published on 14 July 2026 pursuant to Article 278(a) of the UCC, details progress on the electronic systems required under the code and highlights remaining challenges, including legal actions against fourteen Member States for non-compliance.
Twelve systems were deployed before 2025, including the Registered Exporter System (REX, 2017), Customs Decisions System (CDS, 2017), and Import Control System 2 (ICS2) Releases 1 and 2. The most critical outstanding project is Centralised Clearance at Import, with other systems such as Temporary Storage, National Import System, Guarantee management, and Automated Export System (non-core) also facing delays. Two systems operate under derogation: NCTS Phase 5 (non-core) and Phase 6 (until 31 May 2026), and PoUS Phase 2 (until 1 March 2027). The Commission adopted three derogation decisions in 2025 for ICS2 Release 3, NCTS Phase 6, and PoUS Phase 2.
To enforce compliance, the Commission pursued legal actions in 2025 against fourteen Member States: ten for delays in system deployment and thirteen for failing to transmit 57 standardised customs data elements via the Surveillance system. The report notes that a political agreement on the broader Customs Reform was reached on 26 March 2026, with the draft text expected by November 2026. Under the reform, the duty exemption for parcels valued below €150 is removed and replaced by a €3 duty; a handling fee on low-value goods will be introduced no later than 1 November 2026.
The near-completion of the UCC digital programme reduces administrative burden for customs authorities and traders, but residual delays in a few Member States and ongoing legal actions underscore the need for continued monitoring and enforcement to support the upcoming Customs Reform. The report impacts EU customs authorities, which face pressure to meet deadlines; traders and logistics operators, who benefit from streamlined digital processes but must adapt to new fees; and EU taxpayers, who bear the cost of legal enforcement. The Commission will continue to monitor implementation and may escalate legal measures if non-compliance persists.