The Timeline for the EU UCC

Posted on: 06/01/2014

EU Union Customs Code (UCC)

The recast – the Union Customs Code (UCC) – has been agreed by the European Council and European Parliament. The European Council and European Parliament have examined the text and agreement has now been reached on essentially the final text.  This text is available on the European Parliament website entitled Proposal for a Regulation of the European Parliament and Council laying down the UCC (this is 255 pages long).. The new regulations will introduce further customs simplification procedures but these will be linked to companies ascertaining that they are customs compliance and meet safety and security standards in-line with the Authorised Economic Operator (AEO) recommendation. Phased implementation is expected with a final date for most changes being 2016 though areas such as “self-assessment” and centralised clearance are not expected until 2020.           

UCC entered into force 1st November 2013.  So the EU Union Customs Code (UCC) is now in place but doesn't become effective until 1st May 2016 though some changes will take longer to implement. 

UCC Regulation 952/2013 will be divided almost equally into what are known as Delegated Acts (DA) and Implemented Acts (IA).  The first draft of DA/IA will be available January 2014.  DA’s are mandatory and Member States (MS) cannot vote on the implementation but IA’s are debatable as they will have differing impacts on different MS.  Between Jan-Feb 2014 there will be monthly meetings in Brussels to negotiate the important Implementing Provisions (IP) with work on reviewing the Articles starting on 10th February 2014.  UK HMRC will begin an official awareness campaign from April 2014 (watch this space for updates).  It is expected that in the 1st 7 months of 2014 there will be 33 meetings held in Brussels.  The Final Agreed Text of the IP will be available in May 2015 providing 12 months in which we can assess the new procedures which will go live on 1st May 2016 (not 1st June 2016 as outlined in the UCC).  Implementation of the UCC in full across the MS is expected to take from May 2016 to December 2020.

Update 16/1/2014 - Link to Draft Implementing Provisions

Related Training: What's New: International Trade Procedure Updates

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