France Publishes the New Customs Code: Ordinance n° 2026‑265 and Decree n° 2026‑266 Adopted

Summary

France has fully recodified its national Customs Code through Ordonnance n° 2026‑265 of 8 April 2026, replacing a framework dating back to 1948. [legifrance.gouv.fr]
The ordinance establishes the legislative part of the new Code, while Décret n° 2026‑266 sets out the regulatory part, ensuring a complete and coherent overhaul.
The reform aims to improve legal clarity, accessibility, and consistency with EU customs law, notably the Union Customs Code (UCC). [legifrance.gouv.fr], [politique.pappers.fr]
No transitional measures are provided: the new customs code enters into force on 1 May 2026, replacing the former provisions in full. [collindesussy.org]
A table of concordance between old and new articles will be published on Légifrance to facilitate the transition for operators and practitioners. [collindesussy.org]

Article

Legal background and scope of the reform

On 11 April 2026, France published in the Journal officiel Ordonnance n° 2026‑265 of 8 April 2026, which enacts the legislative part of the new national Customs Code (Code des douanes). This ordinance replaces a fragmented framework largely inherited from the Decree‑Law of 8 December 1948, which had been amended numerous times without a full structural overhaul. [legifrance.gouv.fr], [blog.lando…vocats.net]

The reform was adopted under Article 38 of the French Constitution, following extensive work by the Commission supérieure de codification, and aims primarily at recodification without substantive policy change (“droit constant”), while correcting inconsistencies and obsolete references. [politique.pappers.fr]

👉 Official text:
Ordonnance n° 2026‑265 du 8 avril 2026 – Légifrance [legifrance.gouv.fr]

Structure of the new Customs Code

The new Customs Code is organised into four main books, covering:

General principles and the action of Customs authorities
Customs regimes applicable to goods and financial flows
Special regimes for certain categories of goods (e.g. prohibited goods, drug precursors)
Powers, controls, and sanctions

This structure significantly enhances readability and logical sequencing, particularly for economic operators, customs representatives, and legal practitioners. [legifrance.gouv.fr], [collindesussy.org]

The code now contains more than 1,400 articles across legislative, regulatory, and arrêté levels—compared to fewer than 500 previously—reflecting a more granular and transparent approach. [collindesussy.org]

Relationship with EU Customs law

A core objective of the reform is alignment with EU customs legislation, in particular:

Regulation (EU) No 952/2013 establishing the Union Customs Code (UCC)
Its delegated and implementing acts (Regulations (EU) 2015/2446 and 2015/2447)

The ordinance expressly references these instruments and adapts national provisions to ensure procedural and terminological consistency, reducing interpretative risks for cross‑border operators. [politique.pappers.fr]

Complementary regulatory measures: Decree n° 2026‑266

Alongside the ordinance, Décret n° 2026‑266 of 8 April 2026 was adopted to establish the regulatory part of the Customs Code (partie réglementaire). This ensures that legislative and regulatory provisions were published simultaneously, an approach expressly intended to avoid legal uncertainty.

👉 Official text:
Décret n° 2026-266 du 8 avril 2026 portant partie réglementaire du code des douanes – Légifrance

Entry into force and practical implications

Both the ordinance and the decree enter into force on 1 May 2026, with no transitional regime. From that date:

All references to the former Customs Code are abolished
Operators must rely exclusively on the new article numbering and structure
A table of concordance will be made available on Légifrance to support compliance and litigation management

A draft ratification bill is expected to be submitted to Parliament in the coming months, mainly to correct potential technical or editorial issues inherent in large‑scale recodification exercises. [collindesussy.org]