#CPPD2525033POrdinance No. 2026-265 Reforming the Legislative Part of the Customs Code
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This ordinance updates and simplifies France's customs code, which hadn’t been overhauled in decades. It integrates previously uncodified rules, improves clarity, and extends provisions to overseas territories. Businesses involved in customs processes will need to adapt to new procedures and regulations.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Consolidation of uncodified customs rules
- Extension of the code to French overseas territories
- Reorganization of customs procedures and enforcement powers
Obligations
What this law requires
Incorporate the legislative part of the customs code as defined in the annex to Ordinance No. 2026-265, effective May 1, 2026
Update all references to repealed customs code provisions with corresponding references from the new legislative part of the customs code
Adapt customs code provisions to overseas territories (Article 73 and 74 collectivities, New Caledonia, French Southern and Antarctic Territories, Wallis and Futuna, French Polynesia) with necessary modifications
Transfer Title IX provisions of the former customs code to Part Five of the Transport Code
Ensure cross-code consistency by updating references in other codes that cite the reformed customs code provisions