France’s Ministry of Action and Public Accounts has adopted a new Customs Code, with the regulatory part issued under Decree No. 2026-266 following a comprehensive recodification of customs legislation. The reform replaces the 1948 framework, reorganises customs law into seven books, and will enter into force on 1 May 2026, subject to certain exceptions.
France’s Ministry of Action and Public Accounts has adopted a new Customs Code through Ordinance No. 2026-265 of 8 April 2026, following a comprehensive recodification of customs legislation. The regulatory part of the Code has also been published by Decree No. 2026-266.
This announcement was made on 11 April 2026.
The reform replaces the previous Customs Code, which was established by Decree-Law No. 48-1935 of 8 December 1948 and had not undergone any comprehensive revision since its adoption. According to the Report to the President of the Republic, the previous framework had become outdated due to major developments in customs law, including the establishment of the European Customs Union in 1968, the Community Customs Code in 1992, and the Union Customs Code in 2013. The lack of codification of implementing provisions also contributed to legal complexity.
The recast was carried out under Article 36 of Law No. 2023-610 of 18 July 2023, which authorised the Government to restructure the legislative part of the Customs Code and integrate non-codified provisions relating to customs control powers, sanctions, court procedures, waivers and amicable settlements, and debt recovery. The mandate also included extending the application of the Customs Code, with necessary adaptations, to overseas collectivities governed by Articles 73 and 74 of the Constitution, as well as New Caledonia and the French Southern and Antarctic Territories.
The legislative part of the new Customs Code is structured into seven books. Book I sets out general principles of customs matters and defines the customs territory and organisation of the customs administration. Book II covers the customs regime for goods and financial flows, including the specific regime applicable to drug precursors. Book III governs the payment and recovery of duties and claims, including rights and safeguards of liable parties, payment methods, recovery procedures, and dispute settlement. Book IV relates to inspection and assessment powers. Book V covers classification, penalties, and liability for offences. Book VI sets out procedures following inspections and findings. Book VII contains specific provisions for application of the Code in overseas territories.
The Ordinance also includes provisions ensuring the updating of references in other laws, replacement of repealed references, repeal of previous legislative provisions of the Customs Code, transfer of certain provisions to the Transport Code, and coordination of application in overseas territories including Wallis and Futuna, French Polynesia, New Caledonia, and the French Southern and Antarctic Territories.
The new Customs Code will enter into force on 1 May 2026, subject to certain exceptions specified in the Ordinance.
