Report on the implementation of the Union Customs Code and on the exercise of the power to adopt delegated acts

Background and further information:

On 9 October 2013, the European Union adopted Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (UCC). The Regulation entered into force on 30 October 2013 although most of its substantive provisions took effect from 1 May 2016.

The UCC defines a legal framework for customs rules and procedures in the EU customs territory that is adapted to modern trade realities, such as the global integration of production and delivery systems, e-commerce and modern communication tools. Its goal is to facilitate the flow of goods transiting or moving in and out of the Union, so as to enhance the competitiveness of European businesses, while better protecting the financial and economic interests of the Union and the Member States and the safety and security of EU consumers.

To meet these objectives, the UCC aims in particular to complete the progression of customs to a paperless, integrated and fully electronic environment. The UCC establishes common rules and data requirements for customs pre-arrival and pre-departure declarations, notifications, applications and decisions. This involves the upgrade or creation of seventeen electronic systems.

While the legislative provisions of the UCC are now in force, the seventeen electronic systems are being implemented on a gradual basis and therefore the UCC also provides for a transitional period, up to the end of 2020, during which existing paper-based or electronic systems can continue to be used for those customs matters for which the new electronic systems are not yet available. A transitional period also applies to authorisations issued under the previous customs framework legislation, the Community Customs Code, which can continue to apply until April 2019 at the latest.

Notwithstanding the fact that the UCC is still in this transitional phase, the European Commission has prepared the present report so as to take stock of the state of play of implementation of the legislative provisions and delivery of the electronic systems. In addition, the Commission herewith reports, as required, on its use of the power to adopt delegated acts conferred by Article 284 of the UCC.

• Primary Source

ESO: New EU rules for a simpler, faster and safer Customs Union come into force http://www.europeansources.info/record/press-release-new-eu-rules-for-a-simpler-faster-and-safer-customs-union-come-into-force/

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