Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Published Replacement EU Act
This law is a published replacement EU law: Article 13(3a) applies and the Stormont Brake could be used under certain circumstances. Read more about the procedure for new and amending/replacement EU laws and how they apply in Northern Ireland.
The table below sets out the main procedural steps and the work of the Democratic Scrutiny Committee (DSC) in relation to this act.
➡️ Learn more about the terminology and information on this page.
➡️ Learn about the process for published replacement EU acts.
 Category |
Published Replacement EU Act |
|---|---|
 Procedure |
Article 13(3) |
 EU law |
|
 UK Government assessment and further information |
UK Government Explanatory Memorandum on the proposed act – 3 August 2023 [PDF, 7 pages, 129KB]
Information considered by the Democratic Scrutiny Committee (DSC)
The Committee is seeking views on this published EU act. Take part in the online survey which closes on 18 October 2026
|
 Date of notification of proposed EU Act to the Democratic Scrutiny Committee (DSC) |
The DSC was not notified of the proposed EU act.
The proposed act was identified during the Committee's forward work planning exercise on 20 February 2025, when it considered proposed EU acts which had started their legislative passage before the Committee was established. |
 Consideration by the DSC of the proposed EU act |
The DSC heard evidence from departmental officials on 29 May 2025 and sought views from stakeholders via Citizen Space |
| Date of publication in Official Journal of the EU 2-month scrutiny period starts |
19 September 2026 |
| Date of notification of published EU act to the DSC |
24 September 2026 |
 Deadline for DSC decision on an inquiry |
1 October 2026 |
| Decision to hold an inquiry |
At it's meeting on 1 October 2026 the Committee decided to hold an inquiry into the replacement EU act. |
| Deadline for publication of DSC Report |
29 October 2026 |
 DSC report |
The Report will be published by 29 October 2026. |
 Stormont Brake notification deadline |
N/A |
 Stormont Brake notification |
No notification received |
 Consideration by UK Government (UKG) |
N/A |
 UKG notification to European Commission |
N/A |
 End of two-month scrutiny period |
19 November 2026 |
