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 Committee )
- Consolidated versions of both can be found in EUR-Lex : Consolidated Code
(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 document.
- 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 Union Customs Code: a recast of the Modernised 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It entered into force on 30.10.2013 and repealed the Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (OJ L 145, 4.6.2008, p.1).
Its substantive provisions will apply only on 1 May 2016, once the UCC-related Commission acts (Delegated and Implementing Acts) are adopted and in force and this no later than 1 May 2016.
More information about the Union Customs Code on Europa website