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 Union Customs Code aims at a paperless and fully automated customs union. To achieve that objective, the Commission and the Member States have to upgrade some existing electronic systems and introduce some new ones for the completion of all customs formalities. The UCC entered into force on 1 May 2016, but some transitional arrangements still apply, most notably because not all of the electronic systems to deal with formalities are in place yet. Read More