Taxation and customs union

Legislation related to the electronic customs initiative

The electronic customs initiative is essentially based on the following two pieces of legislation:

  • 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 apply from 1 May 2016. More

Electronic Customs Decision

The Decision on the paperless environment for customs and trade - 'Electronic Customs Decision' (Decision N° 70/2008/EC) has been largely outdated by the introduction of the Union Customs Code. Only a couple of pertinent elements remain and in particular the support to the EU Customs Single Window services.

The Electronic Customs Decision was evaluated in the course of year 2014: see for more information the final evaluation report and its annexes

Union Customs Code

The Union Customs Code (UCC) is part of the modernisation of customs and serves as the new framework Regulation on the rules and procedures for customs throughout the EU. Its substantive provisions have entered into force on 1 May 2016.