Reform of the National Customs Code: more numerical and anticipated controls
As mentioned in our previous article of 16 April 2026 on the reform of the Customs Code, this development is part of a broader process of transforming European and national customs law. Above all, this reform shows a desire to gradually change customs practices rather than to completely overhaul the system.
The Union Customs Code and the National Code continue to operate together, the CDU sets the substantive rules, while the National Code mainly organizes the procedures for control and action of the administration.
The reform is mainly accompanied by changes in control methods. The system becomes more digital, with a growing emphasis on data transmitted by operators. The aim is to anticipate operations more than just after.
New European schemes, such as Trust and Check, illustrate this trend. Certain checks may be carried out even before the goods arrive on the basis of the information already provided. In this way, on-site monitoring becomes less systematic, with some analyses being carried out upstream.
On the sanctions side, the reform continues to be consistent. It provides several details on administrative fines, notably Article R515-9, which provides for a fine of EUR 3 000 for various breaches of the reporting and documentary obligations provided for in the Union Customs Code.
More broadly, several provisions clarify the customs law enforcement regime. Certain offences related to smuggling, import or export without a declaration of prohibited goods or tobacco products remain highly punishable, with fines of up to several times the value of the subject of fraud. The text also provides for a doubling of certain fines in case of recidivism within three years.
The reform also recalls the role of the judicial judge in disputes relating to payment, guarantees or reimbursement of customs claims, while maintaining the possibility of dealing with the administration in certain situations. The limitation period for customs infringements remains three years.
Another important development is the flow of information between administrations. Data exchange is developing, with enhanced coordination between the different control services, in an increasingly data-based system.
Finally, regulatory transition situations remain sensitive. When a procedure begins under a former framework but continues after new rules come into force, the application of the law often depends on when the acts are carried out.
In the end, this reform mainly gives the image of a customs system in progressive transformation, less focused on recasting rules than on the evolution of tools, controls and information management.