Union Customs Code (UCC)
Regulation (EU) No 952/2013, in force since 1 May 2016, setting EU customs rules for valuation, origin and procedures, with duty levied on the transaction value adjusted to a CIF basis at the EU border.
EU & UK customsTL;DR: This term is one of 37 definitions in the freight glossary, so the signal is the number it changes — not the acronym. It sits in the EU & UK customs category and links to 4 related terms for adjacent freight math. Use the example below to turn the definition into a before/after calculation before you quote or clear cargo.
What it means
The Union Customs Code, Regulation (EU) No 952/2013, has been in force since 1 May 2016 and sets the EU rules on customs valuation, origin and procedures. The valuation point is the part importers miss: duty is levied on the transaction value adjusted to a CIF basis at the EU border, not on the supplier invoice alone. If goods are bought at €10,000 and freight to Rotterdam is €1,200 with insurance of €80, the CIF value is €10,000 + €1,200 + €80 = €11,280. At an illustrative product-line duty rate of 5% (example rate; the actual rate comes from TARIC), the charge is 5% × €11,280 = €564, not the naive 5% × €10,000 = €500. The €64 difference is created entirely by adding freight and insurance before applying the rate. UCC also governs the origin and procedure rules that determine whether a preferential rate applies. In practice, this means asking the forwarder for the CIF value before the entry is filed, not after the duty invoice arrives.
Why it matters
UCC changes the base: import duty is assessed on CIF value, not the supplier invoice, so a €10,000 invoice with €1,280 of freight and insurance becomes €11,280 of dutiable value. At an illustrative 5% rate that is €564 duty, €64 more than the naive invoice-based €500.
Example
An importer budgets €500 duty as 5% of a €10,000 supplier invoice; UCC values the same goods at €11,280 CIF after €1,200 freight and €80 insurance, so the correct 5% charge is €564 — €64 more than the invoice-only calculation.
Related terms
TARIC
Integrated Tariff of the EU — the 10-digit code formed by the 8-digit Combined Nomenclature plus 2 TARIC digits, updated daily with EU measures such as duties, quotas and suspensions.
Learn more →EORI
Economic Operators Registration and Identification — the free EU or UK identifier required to clear imports and exports, using an ISO country code plus up to 15 alphanumeric characters.
Learn more →VAT Deferral
A customs mechanism, including UK Postponed VAT Accounting since 1 January 2021, that lets VAT-registered importers account for import VAT on their next VAT return instead of paying at the border.
Learn more →CIF
Cost, Insurance and Freight — the seller pays freight and insurance to the named destination port; risk transfers to the buyer once loaded at origin.
Learn more →