New Union Customs Code entered into force on 1 May 2016

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:

• Streamline customs legislation and procedures throughout the EU Member States
• Offer greater legal certainty and uniformity to businesses
• Increase clarity for customs officials
• Simplify customs rules and procedures and facilitate more efficient customs transactions in line with modern-day needs
• Complete the shift by Customs to a paperless and fully electronic environment
• Reinforce swifter customs procedures for compliant and trustworthy economic operators (Authorized Economic Operators)

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