Delegated Regulation supplementing Union Customs Code (EU) No 952/2013

This regulation provides specific technical rules to implement the Union Customs Code. It aims to streamline how goods are moved and processed across EU borders, ensuring that customs procedures are consistent and efficient across all member states.

It primarily affects importers, exporters, and customs agents. The rules clarify how tariffs are applied, how the origin of goods is determined, and how transit procedures are managed.