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).

On 30 July 2018, the Regulation amending the UCC Delegated Act (Delegated Regulation (EU) 2015/2446) was published in the Official Journal of the EU. The amending Regulation makes some necessary technical adjustments to the UCC Delegated Act in order to better adjust the Act to the needs of economic operators and customs administrations.

One such technical adjustment is to the definition of "exporter" of goods other than those contained in the personal baggage of a private individual. This definition has been corrected in order to eliminate some problems of interpretation and to give more flexibility to economic operators. Annex A to the UCC Export and Exit Guidance has been updated accordingly.

Clarification of the intended meaning is also the purpose of another proposed amendment concerning the use of the "temporary admission procedure" in cases where the holder of the authorisation for the use of the procedure is established inside the customs territory of the Union.

Other corrections concern the regime for Special Fiscal Territories; the time-limit for the declaration of goods stored in a place other than a temporary storage facility; the information to be included in fishing logbooks; and the control of the mixed storage of products that are subject to customs supervision under the end-use procedure.

These amendments will ensure a more efficient application of the basic rules established by the Code and better promote a treatment of customs transactions that is in line with modern–day practices. 

The text of the amending Regulation can be found here.