UCC IA and DA Update

Posted on: 26/08/2015

HMRC announced the adoption by the Commission of the UCC Delegated Act, the publication of the final text of the Implementing Act, the projected timetable for the publication of the agreed legislation and the major changes from current processes and procedures.  The announcement said that on:

28 July 2015, the Commission formally adopted the text of the Delegated Act supplementing the UCC. The EU Council and European Parliament (EP) now have a period of two months (commencing on 20 August) to consider the text and decide whether to object.  This two-month period may be extended to four months or reduced if both Council and EP agree the text more rapidly. After the objection period expires and if no objection has been raised on the Delegated Act, the Implementing Act will be put to the Customs Code Committee for a formal vote to adopt. The final draft of the Implementing Act released by the Commission on 3 July will also be discussed in a final two-day meeting of the Customs Code Committee on 7-8 September 2015. The approved text of both Acts will be published in the Official Journal shortly after the Implementing Act is adopted at the vote.  It is therefore possible that the texts are published in late October-early November 2015. The UCC and the supplementing Commission Regulations will apply from 1 May 2016.  Until then, the Community Customs Code and its implementing provisions continue to apply.

Implementing Acts

Delegated Acts


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