Union Customs Code, Delegated and Implementing Act 2014/4


of 04 March 2015



For many years work has been on-going on modernising customs legislation with effectiveness, simplification and trade facilitation as important principles. On this basis the Union Customs Code (UCC)[1] was adopted in 2013.In line with the changes to the types of European Union legal acts introduced by the Treaty of Lisbon, it concentrates on policy direction and objectives without entering into overly technical debates. Accordingly, this Regulation will become applicable as from 1 May 2016 subject to appropriate supplementing and implementing legal acts (Delegated Act and Implementing Act) being put into place. Their timely adoption is needed to enable the economic operators as well as customs administrations to prepare for their application.

These Delegated and Implementing Acts, together with the Union Customs Code form a legal package (UCC legal package) which aims to ensure:

  • the modernisation of customs legislation and procedures and the use of Customs Information systems to facilitate  doing business with customs and ensuring safe and secure trade of goods in the European Union;
  • respect of the requirements of the Treaty of Lisbon;
  • taking into account the evolution of policies, and legislation in other fields that might impact customs legislation such as safety and security in the transport field;
  • rendering the customs business processes more streamlined and adequate based upon more clarity and better coherence in the customs legislation
  • the reduction of administrative burden for economic operators through the use of electronic procedures and storage facilities, which will reduce reporting formalities and pave the way for further modernisation and better coordinated border management;
  • following up on horizontal EU policies like the Digital Agenda and also initiatives to promote SMEs, which are  among other initiatives seen as a major tools to generate employment and economic development and competitiveness;
  • fully aligning EU customs rules to global standards as well as other international and global developments, including in the EU major trading partners, which will facilitate and streamline trade, thus increasing export opportunities for EU economic operators;
  • protecting the Union financial resources (own resources) and fraud-proofing European customs legislation by closing loopholes, avoiding inconsistent interpretation and application of rules and providing electronic access to relevant information without creating additional burden for trade;
  • ensuring a common set of information tools operating throughout the Customs Union, which will greatly contribute to achieve the objectives of better control and duty and tax collection whilst facilitating trade through harmonisation and streamlined electronic processes.

[1]               Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

Download PDF Document - Download TAXUD-UCC-DA-2014-4-Annexes PDF Document

Download the PDF Document of The Implementing Regulation laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code - Download the TAXUD-UCC-IA-2014-4-Annexes PDF Document