UCC - Legislation
The UCC legal package is composed of the following legal acts:
The Union Customs Code
The Union Customs Code (UCC) was adopted on 9 October 2013 as Regulation (EU) No 952/2013 of the European Parliament and of the Council.
It entered into force on 30.10.2013 although most of its substantive provisions apply from 1 May 2016.
The UCC has been amended once by Regulation 2016/2339, which modified Article 136 UCC on goods that have temporarily left the customs territory of the Union by sea or air.
The UCC Delegated Act
The UCC Delegated Act was adopted on 28 July 2015 as Commission Delegated Regulation No 2015/2446.
The UCC Delegated Act supplements certain non-essential elements of the UCC.
Since its adoption, the UCC Delegated Act has been modified twice:
- Articles 2, 3, 104, 106, 112, 113, 128, 138, 141, 144, 146, 181 and 184 were amended and Articles 122a, 124, 124a, 126, 126a and 129a to 129d, were added by the UCC Transitional Delegated Act in order to include some transitional provisions, which will apply until the relevant IT systems are fully operational.
- Articles 139 and 141 of the UCC Delegated Act have been corrected by a Commission Delegated Regulation.
The UCC Implementing Act
The UCC Implementing Act was adopted on 24 November 2015 as Commission Implementing Regulation No 2015/2447.
The UCC Implementing Act intends to ensure the existence of uniform conditions for the implementation of the UCC and a harmonised application of procedures by all Member States.
The UCC Transitional Delegated Act
The UCC Transitional Delegated Act was adopted on 17 December 2015 as Commission Delegated Regulation No 2016/341.
The UCC Transitional Delegated Act establishes transitional rules for operators and customs authorities pending the upgrading or the development of the relevant IT systems to create a fully electronic customs environment.
Annex 12 of the UCC Transitional Delegated Act has been corrected by a Commission Delegated Regulation was published in the Official Journal (L121) on 11 May 2016.
The UCC Work Programme was adopted on 11 April 2016 as Commission Implementing Decision No 2016/578.
The Work Programme relates to the development and deployment of the electronic systems provided for in the UCC and is closely linked to the UCC Transitional Delegated Act.