UZK is a German abbreviation for the EU Customs Code, which is the Customs Code of the European Union (EU). The UZK, together with the delegated regulation and the related implementing regulations, forms the EU customs legislation. The UZK collects all customs documents, harmonises them and thus serves the customs union of the EU.
Based on the concept of a free internal market, the UZK addresses all matters relating to customs legislation: the operation of the customs authorities, centralized clearance, special customs procedures, customs debt, electronic data interchange and data storage in customs practice. The UZK has been applicable since the first of May 2016 and replaces all previous procedures until 2020.