The UCC legal package is composed of the following legal acts:
A consolidated version of the Union Customs Code (UCC) can be found here.
The 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 October 2013 although most of its substantive provisions apply from 1 May 2016.
The UCC has been amended by Regulation 2016/2339, which modified Article 136 of it on goods that have temporarily left the customs territory of the Union by sea or air.
On 2 March 2018, the European Commission proposed an amendment to the UCC so that customs authorities and economic operators be allowed to continue using transitional arrangements (i.e. existing IT systems or paper based arrangements), until 2025 at the latest, for the completion of a small number of customs formalities.
However, this proposal has not yet been adopted by the European Parliament and by the Council so it is not part of the UCC yet.
A consolidated version of the UCC Delegated Act can be found here.
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 four times, essentially to better implement the main rules established in the UCC and adjust them to the needs of economic operators and customs administrations:
A consolidated version of the UCC Implementing Act can be found here.
The UCC Implementing Act was adopted on 24 November 2015 as Commission Implementing Regulation No 2015/2447.
The UCC Implementing Act aims to ensure the existence of uniform conditions for the implementation of the UCC and a harmonized application of procedures by all Member States.
Since its adoption, the UCC Implementing Act has been modified twice:
To fulfil its task of implementing the act, the Commission is assisted by a Customs Code Committee (more information on the Committee can be found in the Comitology Register).
A consolidated version of the UCC Transitional Delegated Act can be found here.
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 which was published in the Official Journal (L121) on 11 May 2016.
The current version of the UCC Work Programme was adopted on 11 April 2016 as Commission Implementing Decision No 2016/578.
The UCC 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.
An Implementing Regulation on “Technical arrangements for developing, maintaining and employing electronic systems for the exchange of information and for the storage of such information under the UCC" lays down rules governing two of the 17 UCC electronic systems of the UCC Work Programme:
The Commission also uses its powers under the UCC to adopt implementing acts for specific or technical purposes, such as for the tariff classification of goods and for temporary derogations from the rules on preferential origin.