National Customs Code: a new legal framework as of May 1, 2026
The National Customs Code, not to be confused with the Union Customs Code (CDU), will have a new organization from 1 May 2026. This development is the result of work undertaken for approximately 36 months under Article 36 of Act No. 2023-610 of 18 July 2023.
This reform is in keeping with the logic of recoding at constant law, i.e. the rules applicable do not change in substance. On the other hand, their presentation has been completely revised to provide a more structured and accessible framework.
The new Code is now based on a set of texts composed of: an order for the legislative part (the rules laid down by law), as well as a decree and an order for the regulatory parts (the rules of application). These different texts now form a coherent whole.
The work of recoding has been carried out in a participatory way, involving several actors in customs law, including the customs administration, but also companies, judges and lawyers. This method has enabled the different uses of the code to be taken into account.
In its new version, the code is structured into seven books. This organisation distinguishes in particular general rules, the operation of trade in goods and financial flows, rules on the payment of duties and their recovery (the sums due to the administration), powers of control, sanctions and responsibilities, procedures following checks, and specific provisions applicable to overseas countries and territories.
The recodification also provides for the consolidation of certain provisions, in particular those relating to indirect contributions and similar regulations. It also incorporates provisions specific to overseas communities.
Finally, this reform includes the codification of the regulatory provisions of customs law, with a view to ensuring overall coherence and better legibility.
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