Since 1 May 2016, the new Union Customs Code (UCC) replaces the old Community Customs Code (CC). The old Customs Code Implementing Regulation (CC-DO) is also replaced by a Delegated Regulation supplementing the UZK (UZK-DA) and by the Implementing Regulation with details for implementing the provisions of the UZK (UZK-IA). The new customs law brings with it many changes that companies should adapt to as quickly as possible.

Modernisation and simplification of customs legislation

With the new Union Customs Code, the European Union wants to keep pace with the development of trade. The aim of the reform was therefore to modernise customs legislation, simplify customs clearance and improve controls. In future, all customs procedures will be carried out electronically. The Transitional Delegated Act (TDA) provides for transitional provisions, in particular with regard to the necessary IT systems and databases, which, after all adjustments, must be completed gradually by 31 December 2020.

Do your processes comply with the UZK?

To ensure the smooth running of day-to-day business, companies should have their processes checked as quickly as possible to see whether they comply with the new customs law. An examination is particularly advisable due to the following changes in customs law:

The new customs law brings with it new uncertainties

The new customs law contains design uncertainties in many areas. In many areas, the UCC leaves a number of questions open which will have to be clarified over time in supplementary administrative instructions. Until then, legal advice on the Union Customs Code should be sought in order not to take any risks. It is also to be expected that fundamental decisions will be taken by the courts in certain areas.

For your questions about the Union Customs Code, the UZK-DA or UZK-IA, please contact our customs lawyers

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