Customs Code of the European Union becomes effective on 1 May 2016
Increasing speed of trade and digitalisation require adaptation of the customs legislation
The volume and speed of trade, as well as the need for proper safety and security risk assessment have increased significantly over the past decades and the UCC aims to adapt the customs legislation to today’s reality.
The code outlines the procedures relating to importing, exporting, and the storing or processing of goods prior to payment of customs charges.
Its underlying principles are:
-) That all communication should be electronic (exceptions are permissible).
-) That procedures should be simplified and modernised.