{"id":678,"date":"2026-10-24T04:17:36","date_gmt":"2026-10-24T02:17:36","guid":{"rendered":"https:\/\/negoxy.com\/?p=678"},"modified":"2026-10-28T23:07:48","modified_gmt":"2026-10-28T22:07:48","slug":"trust-and-check-nouveau-code-douanes-union","status":"publish","type":"post","link":"https:\/\/negoxy.com\/index.php\/2026\/10\/24\/trust-and-check-nouveau-code-douanes-union\/","title":{"rendered":"Statut Trust & Check et OEA : Ce que change le code des douanes de l’Union 2026"},"content":{"rendered":"

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Trust & Check : la confiance douani\u00e8re entre en nouvelle \u00e8re<\/mark><\/p>\n

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Le nouveau Code des douanes de l\u2019Union a \u00e9t\u00e9 publi\u00e9 au Journal officiel de l\u2019UE le 19 septembre 2026 (r\u00e8glement (UE) 2026\/2108). Parmi ses nouveaut\u00e9s figure un nouveau statut d\u2019op\u00e9rateur de confiance, le \u00ab Trust & Check trader \u00bb<\/strong>, qui s\u2019ajoute \u00e0 l\u2019OEA sans le remplacer. Voici ce qu\u2019il faut en retenir.<\/mark><\/p>\n

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Un statut en plus de l\u2019OEA, pas \u00e0 la place<\/mark><\/strong><\/h3>\n

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Le statut d\u2019Op\u00e9rateur \u00e9conomique agr\u00e9\u00e9 (OEA) est maintenu. Le Trust & Check constitue un niveau suppl\u00e9mentaire de confiance, avec des exigences renforc\u00e9es et des facilitations in\u00e9dites.<\/mark><\/p>\n

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Le principe :<\/strong> plus de transparence vis-\u00e0-vis des autorit\u00e9s douani\u00e8res, en contrepartie d\u2019une autonomie op\u00e9rationnelle renforc\u00e9e.<\/mark><\/p>\n

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Qui peut y pr\u00e9tendre ?<\/mark><\/strong><\/h3>\n

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Le statut peut \u00eatre demand\u00e9 par un importateur, un exportateur ou un repr\u00e9sentant indirect \u00e9tabli dans l\u2019Union, qui justifie d\u2019au moins deux ans d\u2019op\u00e9rations douani\u00e8res r\u00e9guli\u00e8res. L\u2019autorit\u00e9 accorde le statut apr\u00e8s avoir eu acc\u00e8s aux donn\u00e9es du demandeur sur les trois derni\u00e8res ann\u00e9es.<\/mark><\/p>\n

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Ce qui est attendu des op\u00e9rateurs<\/mark><\/strong><\/h3>\n

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  • Des proc\u00e9dures internes robustes<\/strong>, capables de d\u00e9montrer la ma\u00eetrise de vos flux<\/mark><\/li>\n

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  • Un historique d\u2019op\u00e9rations douani\u00e8res r\u00e9guli\u00e8res<\/mark><\/strong><\/li>\n

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  • Des syst\u00e8mes d\u2019information<\/strong> capables de donner acc\u00e8s aux donn\u00e9es de mouvements de marchandises et de conformit\u00e9, notamment en mati\u00e8re de s\u00fbret\u00e9 et de s\u00e9curit\u00e9<\/mark><\/li>\n

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    C\u2019est la vraie nouveaut\u00e9 : les autorit\u00e9s douani\u00e8res pourront acc\u00e9der aux syst\u00e8mes \u00e9lectroniques dans lesquels vous enregistrez vos mouvements de marchandises et votre historique de conformit\u00e9.<\/mark><\/p>\n

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    Ce que l\u2019on obtient en contrepartie<\/mark><\/strong><\/h3>\n

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    Des simplifications significatives, sous conditions :<\/mark><\/p>\n

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    • Communication de certaines donn\u00e9es apr\u00e8s la mainlev\u00e9e<\/mark><\/strong><\/li>\n

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    • R\u00e9alisation de certains contr\u00f4les par l\u2019op\u00e9rateur lui-m\u00eame<\/mark><\/strong><\/li>\n

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    • Mainlev\u00e9e sans intervention active de la douane<\/mark><\/strong><\/li>\n

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    • D\u00e9termination p\u00e9riodique de la dette douani\u00e8re et paiement diff\u00e9r\u00e9<\/mark><\/strong><\/li>\n

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      Pour les op\u00e9rateurs dont les marchandises immobilis\u00e9es co\u00fbtent cher en d\u00e9lais et en tr\u00e9sorerie, ces facilit\u00e9s peuvent faire une vraie diff\u00e9rence.<\/mark><\/p>\n

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      Le calendrier<\/mark><\/strong><\/h3>\n

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      Le r\u00e8glement est entr\u00e9 en vigueur le 20 septembre 2026, mais la majorit\u00e9 de ses dispositions s\u2019appliquera \u00e0 partir du 21 septembre 2027<\/strong>, date \u00e0 laquelle l\u2019ouverture des demandes de statut est attendue. Les crit\u00e8res d\u00e9taill\u00e9s viendront des actes d\u00e9l\u00e9gu\u00e9s et d\u2019ex\u00e9cution : il est donc trop t\u00f4t pour conna\u00eetre toutes les conditions, mais pas pour se pr\u00e9parer.<\/mark><\/p>\n

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      Notre analyse<\/mark><\/strong><\/h3>\n

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      La confiance ne repose plus uniquement sur la conformit\u00e9 pass\u00e9e, mais aussi sur la capacit\u00e9 \u00e0 assurer une transparence continue<\/strong>. La donn\u00e9e, les syst\u00e8mes d\u2019information et le contr\u00f4le interne deviennent le c\u0153ur de la performance douani\u00e8re.<\/mark><\/p>\n

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      Les entreprises d\u00e9j\u00e0 titulaires du statut OEA partent avec un avantage, mais devront renforcer leur architecture de donn\u00e9es et leurs processus de contr\u00f4le interne. Pour les autres, la pr\u00e9paration commence maintenant.<\/mark><\/p>\n

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      Comment se pr\u00e9parer d\u00e8s aujourd\u2019hui<\/mark><\/strong><\/h3>\n

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      1. Faire le point sur votre activit\u00e9 douani\u00e8re<\/strong> : r\u00e9gularit\u00e9 des op\u00e9rations, historique sur les deux \u00e0 trois derni\u00e8res ann\u00e9es<\/mark><\/li>\n

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      2. Auditer vos syst\u00e8mes d\u2019information<\/strong> : vos donn\u00e9es de mouvements de marchandises sont-elles compl\u00e8tes, fiables et exploitables ?<\/mark><\/li>\n

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      3. Formaliser vos proc\u00e9dures internes<\/strong> et vos contr\u00f4les de conformit\u00e9<\/mark><\/li>\n

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      4. \u00c9valuer l\u2019int\u00e9r\u00eat r\u00e9el du statut<\/strong> : les facilitations sont attractives, mais elles supposent un niveau de transparence et d\u2019acc\u00e8s aux donn\u00e9es que toutes les entreprises ne souhaiteront pas assumer<\/mark><\/li>\n

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      5. Suivre la publication des actes d\u00e9l\u00e9gu\u00e9s et d\u2019ex\u00e9cution<\/strong>, qui fixeront les crit\u00e8res d\u00e9taill\u00e9s<\/mark><\/li>\n

        <\/ol>\n

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        NEGOXY accompagne les entreprises de Martinique dans la pr\u00e9paration de leur conformit\u00e9 douani\u00e8re et l\u2019analyse de l\u2019impact des nouvelles r\u00e9glementations europ\u00e9ennes.<\/mark><\/em><\/p>\n

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        \n<\/p>\n

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        Sources :<\/strong> Acte International ; Lexology (analyse du nouveau Code, octobre 2026) ; Village de la Justice (H. Guyader) ; lexportateur.com ; Norton Rose Fulbright ; FlavorCloud (confirmation de la publication au JO et de l\u2019entr\u00e9e en vigueur).<\/mark><\/p>\n

        <\/p>\n","protected":false},"excerpt":{"rendered":"

        Trust & Check : la confiance douani\u00e8re entre en nouvelle \u00e8re Le nouveau Code des douanes de l\u2019Union a \u00e9t\u00e9 publi\u00e9 au Journal officiel de l\u2019UE le 19 septembre 2026 (r\u00e8glement (UE) 2026\/2108). Parmi ses nouveaut\u00e9s figure un nouveau statut d\u2019op\u00e9rateur de confiance, le \u00ab Trust & Check trader \u00bb, qui s\u2019ajoute \u00e0 l\u2019OEA sans […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-678","post","type-post","status-publish","format-standard","hentry","category-reglementation"],"yoast_head":"\nStatut Trust & Check et OEA : Ce que change le code des douanes de l'Union 2026 - NEGOXY<\/title>\n<meta name=\"description\" content=\"Nouveau Code des douanes de l\u2019UE : le statut Trust & Check s\u2019ajoute \u00e0 l\u2019OEA. 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