By Order No. 2026-265 of 8 April 2026, adopted on the basis of Article 36 of Law No. 2023-610 of 18 July 2023 aimed at providing the customs administration with tools adapted to new economic, financial and security threats, the new French Customs Code entered into force on 1 May 2026.
This reform constitutes the first comprehensive recodification of French customs law since 1948. It brings about a significant transformation of the structure of the Code, which now comprises 1,413 articles, compared with 498 in its previous version. Adopted before the major developments in European customs law, from the customs union to the Union Customs Code, the former Code had gradually become less readable for both operators and the administration.
In substance, the recodification was carried out without altering the existing law. It is therefore not intended to substantially modify the rules applicable to operators, controls, litigation procedures or sanctions. However, it thoroughly reorganises the existing provisions in order to improve their coherence, readability and accessibility.
The new Code notably incorporates:
- Procedural rules relating to indirect taxes;
- Specific provisions applicable to overseas collectivities.
This new architecture is intended to facilitate the identification of the applicable rules according to the nature of the procedures, offences or territories concerned. The Code is now structured around seven thematic books, covering in particular general principles, the customs treatment of goods, recovery, control powers, sanctions, procedures following controls, and provisions specific to overseas territories.
The main practical consequence lies in the complete overhaul of the numbering of the articles in the legislative part. The references commonly used by operators, advisers, freight forwarders and customs litigation practitioners have therefore been profoundly modified.
The codification of the regulatory provisions also constitutes a major innovation. Until now, these provisions were scattered across various implementing texts. Their integration into a single codified body strengthens normative accessibility and legal certainty.
In this respect, the reform is not limited to the legislative part alone: it is also accompanied by the creation of a regulatory part and an “Orders” part of the Customs Code. A concordance table between the former and the new provisions has also been published in order to allow users to identify more easily the new applicable references.
Sample of some of the most commonly used provisions:
| Former code | New code – Legislative Part | New code – Regulatory Part | |
| Right to be heard | Articles 67 A to 67 D | Articles L.311-1 to L.311-9 | / |
| Challenge to recovery notices | Articles 345 and 346 | Articles L.323-6 and L.331-1 | Articles R.323-2 to D.323-3 |
| Right of inspection | Articles 60 to 60-10 | Article L.422-1 to L. 422-16 | / |
| Right of communication | Articles 64 A to 65 quinquies | Articles L.421-1 to L.421-13 | Articles R.421-1 to R.421-3 |
| Classification of offences and sanctions | Articles 408 to 429 | Articles L.511-1 to L.511-6 Articles L.513-1 to L.513-23 (criminal offences) | Articles R.511-1 to R.515-9 |
For operators, this reform therefore mainly entails the need to update internal references: standard letters, control procedures, claims, litigation submissions, power of attorney, training materials, document databases and compliance tools will have to be adapted to the new numbering system. In this respect, the concordance table[1] published together with the recodification texts constitutes an essential transitional tool.
In practice, the new French Customs Code does not alter the fundamental relationship with Union law. It remains distinct from the Union Customs Code, which contains the body of European customs rules.
As a reminder, following the failure of the proposed Directive COM(2013) 884 of 13 December 2013, which sought to establish a harmonized Union framework for customs infringements and sanctions but ultimately did not succeed, one of the essential components of the French Customs Code remains, and continues to be, its enforcement and sanctions dimension.
[1] https://www.legifrance.gouv.fr/contenu/menu/autour-de-la-loi/codification/tables-de-concordance/code-des-douanes