Taxation and Customs Union

Union Customs Code

The Union Customs Code (UCC) is a key element of the ongoing actions to modernise EU customs. It provides a comprehensive framework for customs rules and procedures in the EU customs territory adapted to modern trade realities and modern communication tools. The UCC entered into force on 1 May 2016, but some transitional arrangements still apply, most notably for customs formalities which are still in the process of being gradually transitioned to electronic systems.

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Transitional arrangements prior to completion of e-customs (02/03/2018).