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EU Agrees Customs Code Changes

by Ulrika Lomas,, Brussels

08 March 2018

On March 2, 2018, the European Commission proposed that customs authorities and economic operators should be allowed to continue using, until 2025 at the latest, already existing systems for the completion of certain customs formalities.

The change concerns the Union Customs Code, a new framework regulation for the rules and procedures for customs throughout the EU. It represents a major overhaul of existing EU customs legislation, which dates back to 1992. The package entered into force on May 1, 2016. In January 2018, the European Commission said that the new UCC was introduced into member states' legislative frameworks without a hitch but new IT frameworks may take longer than planned to implement.

While most of the new or upgraded electronic systems that are necessary to apply the provisions of the Union Customs Code (UCC) will be operational by 2020, some electronic systems may not be fully completed until 2025, the Commission said.

Its proposal would ensure that, in the case of the small number of customs formalities to be managed by the electronic systems that will not be completed by 2020, already existing electronic systems or paper-based procedures can continue to be used until the new systems are ready. The Commission has therefore formally proposed that Article 278 of the UCC should be amended.

TAGS: tax | European Commission | value added tax (VAT) | export duty | law | excise duty | legislation | import duty | regulation | European Union (EU) | Europe

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