Question to the HM Treasury:

To ask His Majesty's Government what steps they have taken to prepare businesses in the United Kingdom for the introduction of the new EU Customs Code on 1 January 2026.

On 17 May 2023, the European Commission proposed a revision of the Union Customs Code. The published proposal foresees implementation of some elements from 2028 and is still subject to EU internal procedures; therefore, we cannot comment on the final proposal. However, we are following these suggested reforms closely, and continue to engage with the EU and business, particularly on potential impacts for UK businesses.