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The Community Customs Code (CC), implementing provisions and guidelines - Current legal provisions

The Union's basic customs legislation is contained in the Customs Code (Council Regulation (EEC) No 2913/92) and the Code's implementing provisions (Commission Regulation (EEC) No 2454/93). Implementing powers are conferred on the Commission which is assisted by a Customs Code Committee (see Annex : Rules of Procedure of the Committeepdf(32 kB) Choose translations of the previous link  )

  • Consolidated versions of both can be found in EUR-Lex : Consolidated Codepdf
    (NB : Be careful if you want to print this, as the whole of the Code is 88 pages long - in the 'File' menu, chose 'print', select the pages you want to print and then press 'ok').
  • Consolidated Implementing provisions (CCIP)
    (NB : Be careful if you want to print from this, as the implementing provisions are more than 1089 pages long! - in the 'File' menu, chose 'print', select the pages you want to print and then press 'ok').
  • In a number of cases the CCC and the CCIP are complemented by guidelines, the legal structure of which is explained in the explanatory documentpdf(41 kB).
  • Provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code recently published in the Official Journal of the European Union OR already voted in the Customs Code Committee but not yet adopted by the European Commission (the latter information is purely indicative).

The Modernised Customs Code and the proposal for its recast as Union Customs Code (UCC)

Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Codepdf) (OJ L 145, 4.6.2008, p.1) aimed at the adaptation of customs legislation to fit, but also to govern, the electronic environment for customs and trade. By doing so, it took the opportunity to carry out a major overhaul of the customs rules in order to make them simpler and better structured.

This Regulation entered into force on 24 June 2008, but it is not yet applicable. It is due to be applicable once its implementing provisions are in force and on 24 June 2013 at the latest.

However, the Commission decided to amend Regulation (EC) No 450/2008 (Modernised Customs Code or 'MCCpdf') before it becomes applicable for the following reasons:

•            The implementation of a major part of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires a complex set up of actions between the stakeholders, notably important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC.

•            A new task which intervened after the adoption of the Regulation (EC) No 450/2008 and is linked with the entry into force of the Lisbon Treaty is the commitment made by the Commission to propose amendments to all basic acts in order to align them with the new provisions of the Lisbon Treaty concerning delegation of powers and the conferral of implementing powers before the end of the term of the Parliament. This has an impact to the foreseen implementing provisions of the MCC which now have to be "split" between delegated acts and implementing acts in accordance with new empowerments in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed into "Union" Customs Code (UCC).

•            Finally, the joint work on the implementing provisions with Member States experts and trade representatives has also revealed the need to adjust some provisions of the MCC which are either no longer in line with changes introduced since 2008 to current customs legislation or have revealed (e.g. regarding the temporary storage of goods or a customs declaration through an entry of data in the declarant's records) difficult to implement through sound measures and workable business processes. The objective was nevertheless to limit such adjustments to what is absolutely necessary to ensure coherence in the processes.


Consequently the proposal for a recast of the Modernised Customs Code (Regulation of the European Parliament and of the Council laying down the Union Customs Code (COM (2012) 64))pdf was adopted by the Commission on 20.02.2012

The recast proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of, from and to the customs territory of the Union.

In practice, the application of the provisions of the Regulation which depend on the use of electronic data-processing techniques and electronic systems will be suspended for the periods pending the availability of such systems. However such transitional periods and measures should not go beyond 31 December 2020 and, based on the financial assumptions reflected in the Commission's proposal for the future C2020 programmepdf (COM(2012) 464 final), a full implementation of the IT-related parts of the Regulation should therefore be ensured for that date, at the latest.

Moreover, to support that full implementation and govern the setting up of transitional periods, the Commission should produce, within 6 months of the entry into force of the recast Regulation a work programme related to the development and deployment of all electronic systems required for the implementation of the Regulation. Full coherence shall be ensured between that IT work programme specific to the implementation of the recast Regulation and the multi-annual strategic plan referred to in Article 8(2) of Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and tradepdf on the one hand and the annual work programme referred to in Article 6 of Decision No 624/2007/EC establishing an action programme for customs in the Community (Customs 2013pdf), on the other hand