Taxation and Customs Union

Transitional arrangements prior to completion of e-customs

On 2 March 2018, the European Commission proposed that customs authorities and economic operators be allowed to continue using existing arrangements on a transitional basis , until 2025 at the latest, for the completion of a small number of customs formalities.

While most of the new or upgraded electronic systems necessary to apply the provisions of the UCC will be operational by 2020, some electronic systems may not be fully completed until 2025.

This proposal would ensure that, in the case of customs formalities to be managed by electronic systems that may not be completed by 2020, existing electronic systems or paper-based procedures can continue to be used until the new systems are ready.


Read the proposal