Published EU Acts

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

EU Act: Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 [EXTERNAL LINK]

Date of Notification to Windsor Framework Democratic Scrutiny Committee (DSC): 24 September 2026

Date published in Official Journal of the EU: 19 September 2026

Status: Inquiry

DSC Decisions: At its meeting of 1 October 2026, the Committee decided to hold an inquiry into the replacement EU act, pursuant to paragraph 8(1) of Schedule 6B of the Northern Ireland Act.

Evidence gathering: 

The DSC gathered evidence on the act when it was at proposal stage, and had not yet been notified to the Committee. You can read this evidence here.

Further information on the Act can be found below:

• Assessment of impact from the Department for the Economy on the published EU act - 28 September 2026 [PDF, 16 pages, 372KB]

• UK Government Explanatory Memorandum on the published EU act - 28 September 2026 [PDF, 6 pages, 360KB]

• Written answers from the Department for the Economy on the published EU act - 12 October 2026 [PDF, 4 pages, 135KB]

• Response from the UK Government – 12 October 2026 [PDF, 3 pages, 277KB]

• RaISe – Potential Witness List on the published EU act – 24 September 2026 [PDF, 4 pages, 342KB]

Relevant Official Report (Hansard) transcript:

• Minutes of Evidence - 1 October 2026 (Department for the Economy)
• Minutes of Evidence - 15 October 2026 (Department for the Economy)