The new customs code was due to come into effect on 24 June 2013. This deadline has now has been postponed and the new target date is 1 November 2013.
The Modernised Customs Code (Regulation 450/2008) aimed at:
- Adapting legislation to fit and govern the electronic environment for customs and trade; and
- Overhaul the existing customs rules making them simpler and better structured.
In February 2012 the EU Commission submitted a proposal to the EU Parliament and Council to recast the Modernised Customs Code to due to the following needs:
- To postpone the date of application of the Modernised Customs Code to give the authorities and all involved adequate time to prepare for the new customs environment;
- To align the Modernised Customs Code to the Lisbon Treaty (signed after the Modernised Customs Code was published) and changing the process of delegated customs legislation; and
- Adjust the provisions of the Modernised Customs Code which were proving difficult to implement.
The institutions (Commission, Parliament and Council) are close to agreement on the provisions of the UCC but the agreement is unlikely to be complete in time for 24 June 2013.
The key points for decision include the need and level of guarantees for any goods under duty suspensive regimes, the use of First Sale, the customs treatment of royalty provisions etc.
The new deadline should provide sufficient time to address these outstanding issues.
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