Union Customs Code abbreviations and terms

UCC brings in some new terms and abbreviations

 

Actual Debt   Duty and VAT calculated and due at import but deferred for later payment.  Linked to the deferment account.
Authorised by Declaration    ABD  New terms for the former Simplified Authorisations for IP, OP, End Use, TA granted at the time of import/export
AEO Compliant      The company meets AEO Criteria/Standards for Customs Compliance though they have not been formally AEO approved
Bill of Discharge BoD Document that must be sent to Customs to close off the use of Special Procedures
Centralised Clearance    CC New UCC facilitation that will permit the entry to customs at any place in the EU regardless of physical location of goods.  Not expected until 2020
Customs Comphrensive Guarantee CCG Ability to cover multiple procedures, movements and declarations by a single (comprehensive) guarantee.
Electronic Transit System ETS New name for the NCTS
End-Use     EnU End-Use becomes a customs procedure subject to financial guarantees and reports
Entry into Declarants Records    EIDR  New UCC procedure replacing LCP and permitting traders to move goods between procedures without having to submit a customs declaration and if approved it can include a prior notification waiver
External Transit   Special Procedure under UCC covering the movement of non-Union goods under duty and tax suspension within the EU
Guarantee Waivers   Potential and Actual duty liability must be covered by a financial guarantee under UCC.  In certain situations companies' may be granted a full or partial guarantee waiver
Internal Transit   Special Procedure under UCC covering the movement of Union Goods between two Member States via a non-EU Country in order to maintain and prove their status.
Inward Processing IP Under UCC the scope of Inward Processing is extended and no longer requires goods to re-exported.
non-Union Goods n-UG New term to describe goods NOT in free circulation, eg T1
Private Warehouse      Under UCC there are just two types of Customs Warehouse authorisation.  Private and Public
Processing under Customs Control PCC This procedure no longer exists under UCC but is merged within the new IP
Processing Procedures   Processing under UCC covers Inward and Outward Processing
Proof of Origin Status POUS  Replaces the use of some T Forms, eg T2L to confirm goods are in free circulation (Union Goods)
Public Warehouse   Under UCC there are just two types of Customs Warehouse authorisation.  Private and Public
Reference Amount   The amount of potential duty that is covered by a Special Procedure requiring a financial guarantee
Self Assessment SA Not expected until 2020 this will permit companies to calculate duty/tax liabilities on imports in a way similar to monthly/ quarterly VAT returns
Simplified Declaration Procedures SDP Replaces previous simplification customs entry procedures. Permits companies to enter goods to a customs procedure without providing a full customs declaration at the point of release
Simplifed Discharge by Anticipation SDBA Term used to discharge goods entered to End-Use
Simplified Discharge Procedures Aircraft SDPA IP discharge procedure for aircraft end-use.  Under UCC this covers ALL aircraft not just civil aircraft.
Specific Use   Under UCC this covers the End-Use and Temporary Admission procedures.
Union Goods UG Goods in free circulation within the EU (formerly T2)
     

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