Union Customs Code (UCC)
GeneralRegulation (EU) No 952/2013 (UCC)
PL: Unijny Kodeks Celny (UKC) | DE: Unionszollkodex (UZK)
Definition
The Union Customs Code (UCC), established by Regulation (EU) No 952/2013 of the European Parliament and of the Council, is the fundamental legal act governing all aspects of customs law in the European Union. It entered into force on 1 May 2016, replacing the Community Customs Code (CCC) of 1992. The UCC is directly applicable in all EU Member States.
The Code regulates, among others: customs status of goods, customs value, tariff classification, origin of goods, customs debt and guarantees, customs procedures (release for free circulation, transit, customs warehousing, inward and outward processing, temporary admission), simplified procedures, and AEO status. It is supplemented by two implementing acts: Delegated Regulation (DA) 2015/2446 and Implementing Regulation (IA) 2015/2447.
The UCC introduced significant changes, including: mandatory electronic customs declarations, centralised clearance, new rules for BTI issuance, and revised conditions for AEO status. Knowledge of the UCC is essential for every participant in international trade, customs agencies, and tax advisors specialising in foreign trade.
The Code regulates, among others: customs status of goods, customs value, tariff classification, origin of goods, customs debt and guarantees, customs procedures (release for free circulation, transit, customs warehousing, inward and outward processing, temporary admission), simplified procedures, and AEO status. It is supplemented by two implementing acts: Delegated Regulation (DA) 2015/2446 and Implementing Regulation (IA) 2015/2447.
The UCC introduced significant changes, including: mandatory electronic customs declarations, centralised clearance, new rules for BTI issuance, and revised conditions for AEO status. Knowledge of the UCC is essential for every participant in international trade, customs agencies, and tax advisors specialising in foreign trade.