New legal framework for customs rules and procedures in the EU customs territory
Union Customs Code
The Union Customs Code was adopted on 9 October 2013 as Regulation (EU) No 952/2013 of the European Parliament and of the Council. It entered into force on 30 October 2013 although most of its substantive provisions apply from 1 May 2016. The UCC has been amended once by Regulation 2016/2339, which modified Article 136 UCC on goods that have temporarily left the customs territory of the Union by sea or air.
The UCC Delegated Act
The UCC Delegated Act was adopted on 28 July 2015 as Commission Delegated Regulation No 2015/2446. It supplements certain non-essential elements of the UCC.
The UCC Implementing Act
The UCC Implementing Act was adopted on 24 November 2015 as Commission Implementing Regulation No 2015/2447. It sets out uniform procedural rules for the implementation of the UCC.
The UCC Transitional Delegated Act
The UCC Transitional Delegated Act was adopted on 17 December 2015 as Commission Delegated Regulation No 2016/341. It establishes transitional rules for operators and customs authorities pending the upgrading or the development of the relevant IT systems to create a fully electronic customs environment.
The report on the implementation of the UCC
On 22 January 2018, the European Commission has published a report on the state of play of implementation of the UCC since its entry into force on 1 May 2016.