Customs procedures for imports and exports under the Union Customs Code
- Foilsithe: 8 Nollaig 2020
- An t-eolas is déanaí: 26 Meán Fómhair 2025
The Union Customs Code (UCC) provides the legal framework for customs rules and procedures within the EU customs territory. It was updated to cover modern trade models and communication tools. It entered into force on 1 May 2016, repealing and replacing the previous framework for customs legislation, aligning customs legislation with the Lisbon Treaty.
Previous customs regulations were included in the Community Customs Code (Council Regulation (EEC) No 2913/92) and the Code's implementing provisions (Commission Regulation (EEC) No 2454/93) and recasting the Modernised Customs Code (Regulation (EC) No 450/2008).
The key objectives of the UCC are
- simplicity
- service
- and speed
Aims
The UCC's aims are:
- offer greater legal certainty and uniformity for businesses and customs officials throughout the EU
- move to a fully electronic customs environment
- create quicker customs procedures for compliant and trustworthy economic operators (AEO)
- support the EU strategy for growth and jobs by driving competitiveness in European businesses
- protect the movement of goods in, out and through the EU
- safeguard the interests of the EU, Member States, and EU citizens
To do this, it will:
- streamline and simplify customs legislation and procedures
- clarify the rules
- provide most of the EU customs legislation in one package
- provide precise rules of application
- integrate data requirements for customs, declarations, notifications, applications and decisions
- assist national customs authorities in adapting the data requirements to their systems
- create a harmonised implementation of customs rules and procedures across the EU
The UCC was designed to account for the daily needs and existing practices of trade. For instance, it allows the use of electronic transport manifests for customs purposes and the moving of goods under temporary storage without lodging a transit declaration and it envisages new forms to extinguish a customs debt.
It
- introduces modern concepts
- provides uniform and harmonised rules on guarantees
- reduces administrative burdens
- allows self-assessment of customs debts under certain conditions
- strives for further automation of all exchanges
- offers common and shared services to customs and EU portals for trade
Transition to fully electronic customs
Even though the UCC entered into force on 1 May 2016, there is a need for a transitional period as we develop new IT systems or upgrade existing ones in order to fully implement the legal requirements.
The Commission has recently proposed that the transitional period be extended to 2025 as it has been determined that a small number of customs formalities may not be fully completed until 2025.
The detailed rules regarding this transitional period can be read in a Transitional Delegated Act and in the UCC Work Programme.
Their practical applications were addressed in several guidance documents produced in collaboration with Member State and Trade representatives. These rules were created to ensure a smooth transition from the current legislation to the new UCC rules on a gradual basis between 1 May 2016 and 31 December 2025.
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