As part of the modernisation of the EU regulatory framework, the Union Customs Code and its Implementing Regulations will become effective on 1 May 2016. It replaces the Community Customs Code that had legal effect since 1 January 1994 and was written at a time when procedures were largely paper based.
The volume and speed of trade, as well as the need for proper safety and security risk assessment have increased significantly over the past decades and the UCC aims to adapt the customs legislation to today’s reality.
The code outlines the procedures relating to importing, exporting, and the storing or processing of goods prior to payment of customs charges.
Its underlying principles are:
-) That all communication should be electronic (exceptions are permissible).
-) That procedures should be simplified and modernised.