Regulation 2013/952 - Union Customs Code

1.

Summary of Legislation

Union Customs Code

SUMMARY OF:

Regulation (EU) No 952/2013 — laying down the Union Customs Code

WHAT IS THE AIM OF THE REGULATION?

The regulation establishes the Union Customs Code (UCC), setting out the general rules and procedures applicable to goods brought into or taken out of the customs territory of the European Union, adapted to modern trade models and communication tools.

KEY POINTS

The UCC and the related delegated and implementing acts (adopted by the European Commission under the regulation) aim to:

  • offer greater legal certainty and uniformity to businesses;
  • increase clarity for customs officials throughout the EU;
  • complete the shift by customs to a paperless and fully electronic environment;
  • simplify customs rules and procedures and facilitate more-efficient customs transactions in line with modern-day needs;
  • reinforce swifter customs procedures for compliant and trustworthy businesses (authorised economic operators);
  • safeguard the financial and economic interests of the EU and of the EU countries, as well as the safety and security of EU citizens.

Amendments

The regulation has been amended on a number of occasions. These include:

  • Regulation (EU) 2016/2339, providing exemptions from customs declarations for goods that have temporarily left the EU customs territory by sea or air.
  • Regulation (EU) 2019/474, which amended the scope of the customs territory and introduced some technical amendments.
  • Regulation (EU) 2019/632 allowing customs authorities and businesses to continue using existing IT systems or paper-based arrangements for a limited number of formalities until 2025 at the latest by when new or upgraded IT systems will be in place.

The delegated and implementing acts have also been amended on several occasions (see consolidated versions in the section 'Related Documents' below).

Exchange and storage of information

Implementing Regulation 2019/1026 sets out technical rules for 5 of the 17 UCC electronic systems of the UCC Work Programme:

  • the customs decision system;
  • the uniform user management and digital signature system;
  • the European binding tariff information (EBTI) system;
  • the Economic operator registration and identification (EORI) system;
  • the authorised economic operator (AEO) system.

2016 Communication

To ensure that EU customs rules are applied in the same way across the EU, the Commission published a communication calling for national customs authorities to work towards acting as one single entity. It set out a number of priorities including:

  • encouraging agreement amongst EU countries on the application of EU customs rules;
  • helping customs administrations to make the work of 120,000 customs staff more effective;
  • upgrading and aligning new EU-wide IT systems dedicated to customs procedures to ensure the best possible cooperation;
  • promoting best practices to make it easier for national authorities to cooperate and share information.

FROM WHEN DOES THE REGULATION APPLY?

It has applied in its entirety since 1 May 2016. Regulation (EU) No 952/2013 revised and replaced Regulation (EC) No 450/2008 and its subsequent amendments.

BACKGROUND

For further information:

Following the COVID-19 outbreak and introducing measures to cope with the impact of the crisis, the European Commission adopted:

MAIN DOCUMENT

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269, 10.10.2013, pp. 1-101)

Successive amendments to Regulation (EU) No 952/2013 have been incorporated into the original text. This consolidated version is of documentary value only.

RELATED DOCUMENTS

Commission Implementing Regulation (EU) 2019/1026 of 21 June 2019 on technical arrangements for developing, maintaining and employing electronic systems for the exchange of information and for the storage of such information under the Union Customs Code (OJ L 167, 24.6.2019, pp. 3-17)

Report from the Commission to the European Parliament and the Council on the implementation of the Union Customs Code and on the exercise of the power to adopt delegated acts pursuant to Article 284 thereunder (COM(2018) 39 final, 22.1.2018)

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee — Developing the EU Customs Union and Its Governance (COM(2016) 813 final, 21.12.2016)

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 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 (OJ L 343, 29.12.2015, pp. 558-893)

See consolidated version.

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, pp. 1-557)

See consolidated version.

Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, pp. 168-182)

last update 10.06.2020

This summary has been adopted from EUR-Lex.

2.

Legislative text

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