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The authoritative source for independent research on UK-EU relations

Relationship with the EU

Union

This fact was correct when it was created on 24 Sep 2020

What is the Union Customs Code?

The Union Customs Code (UCC) is the rulebook for managing the external borders of the EU’s customs union. It is relevant in a Brexit context because these are the rules and procedures that will be put in place on the EU side of UK-EU border points after the end of the transition period. Notably, as a result of the Northern Ireland protocol, the UCC will also be applied on goods trade between Great Britain and Northern Ireland.

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