Legislation related to the electronic customs initiative
The electronic customs initiative is essentially based on the following three pieces of legislation:
- The Security and Safety Amendment to the Customs Code, which provides for full computerisation of all procedures related to security and safety;
- The Decision on the paperless environment for customs and trade (Electronic Customs Decision) which sets the basic framework and major deadlines for the electronic customs projects;
- The Union Customs Code (UCC) which provides the legal basis for the completion of the computerisation of customs and repeals the Community Customs Code (Modernised Customs Code) Regulation;
its substantive provisions however will apply only from 1 May 2016. More
Electronic Customs Decision
As set out in the Decision on the paperless environment for customs and trade - 'Electronic Customs Decision' (Decision N° 70/2008/EC), the electronic customs initiative aims at establishing secure, interoperable electronic customs systems for the exchange of the data to:
- Facilitate import and export procedures;
- Reduce compliance and administrative costs;
- Improve clearance times;
- Coordinate the approach to the control of goods and application of the legislation;
- Ensure proper collection of duties and charges;
- Enable a seamless flow of data between the parties involved and allow re-use of data.
The Electronic Customs Decision details the interoperable systems to be introduced, deadlines for their establishment and responsibilities relating to the human, budgetary and technical resources of the Union and of the Member States.
Security and Safety Amendment to the Customs Code
Regulation (EC) 648/2005 and its implementing provisions requires pre-arrival and pre-departure information (in the form of summary declarations lodged before the goods are brought into or out of the Union customs territory) to be filed electronically and also envisages exchange and sharing of the information between the Member States administrations, when possible.
Provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code which provide for the EORI system (Economic Operators' Registration and Identification system) are provided for in Regulation (EC) No 312/2009 of the Commission of 16 April 2009.
Union Customs Code
The Union Customs Code (UCC) is part of the modernisation of customs and will serve as the new framework Regulation on the rules and procedures for customs throughout the EU. It entered into force on 30 October 2013 but its substantive provisions will enter into force only on 1 May 2016. In the meantime the Community Customs Code and its implementing provisions continue to apply.