On December 29th 2015, the EU published the Delegated regulation (EU) 2015/2446 and the Implementing Regulation (EU) 2015/2447, both providing detailed rules and provisions for implementing the Union Customs Code, which will come into effect on May 1st, 2016. However, certain provisions of the UCC will only be implemented when the required IT system is either deployed or upgraded. For that purpose, the European Commission created an additional Regulation that lays down provisions for a transitional period between May 1st 2016 and December 31st 2020 – during which these electronic customs enhancements would be finalized.
The UCC is part of the modernization of customs and will serve as the new framework Regulation on the rules and procedures for customs throughout the EU. The UCC and the related delegated and implementing acts aim to:
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