The Community'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 (pdf 29 Kb)(29 Kb) )

• 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 78 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 700 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 (pdf 41 Kb)(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 Community Customs Code (CC) and its implementation

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)

The modernised Customs Code entered into force on 24 June 2008, following its publication in Official Journal L 145 of 4 June 2008 (p.1).

However, it will be applicable only when its implementing rules are applicable. This is due to the difficulty - at the time the modernised code was adopted - of setting a precise date for its application, in particular given the need to develop computer systems before the new computerised customs procedures can become operational.

Meanwhile, the only provisions in the modernised Code that are applicable are those empowering the Commission to adopt the implementing rules for the Code (committee procedure). In the meantime, the current code and its implementing rules have not been repealed and continue to apply.

The date from which the modernised Code will apply will appear in the Commission Regulation laying down its implementing rules. However, the modernised Code sets a five-year time frame for application: the implementing rules must enter into force between 24 June 2009 and 24 June 2013. So to ensure the modernised Code is applied by this deadline, the implementing rules must have been adopted, published and entered into force sufficiently in advance.

How the modernised Customs Code was adopted

The modernised Customs Code was adopted in the form of a regulation, by codecision (jointly by European Parliament and Council).

For details of the different stages and documents involved in this inter-institutional procedure, see Prelex (pdf 1.63 Mb)(1.63 Mb) . The procedure was preceded by a public consultation.

Main changes made to customs legislation by the modernised Code

The Code has been modernised in response to a number of internal and external challenges faced by the EU, as well to the changing context in which customs authorities work.

Main changes:

• rationalisation of the legal framework and the definition of customs rules and procedures - in particular there are now fewer procedures
• greater standardisation of customs rules and their implementation, through increased "communitisation" of economic operators' rights and obligations, in particular as regards decisions, simplifications and guarantees
• simplification of customs procedures - especially through computerisation and the possibility of managing them at EU level ("centralised customs clearance")
• computerisation of all declarations and data exchange
• interoperability of national customs computer systems - facilitating trade while ensuring tight control through common management of risks and easier cooperation between customs authorities
• the basis is laid for new facilities such as self-assessment by operators and single interfaces or one-stop services.

The main reasons for modernising customs legislation - and the expected benefits for both economic operators and customs services - are explained in this presentation on the Modernised Customs Code (pdf 1.07 Mb)(1.07 Mb) .

How the modernised Code will be implemented

Implementation will involve more than simply the adoption of the implementing rules. There will be a series of coordinated actions to ensure that information on the new rules and procedures is widely available and that they can be managed easily on a day-to-day basis and are effectively and uniformly applied.

The implementing provisions of the modernised code will be put to a structured consultation with business stakeholders through the Trade Contact Group. For more on this group, see Customs trade consultations.

Other aspects are explained in this presentation on the implementation of the Modernised Customs Code (pdf 380 Kb)(380 Kb) , which will be updated regularly.