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Commission considers extending UCC transitional rules

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The European Commission is considering extending the deadline for continued use of transitional arrangements for certain customs processes under the Union Customs Code (UCC) until 2025, to allow time for deployment of electronic systems not expected to be ready by 2020.

On 22 January, the Commission published a report on the implementation status of the UCC since its entry into force on 1 May 2016 (see The report also deals with how the Commission has exercised its power to adopt delegated acts supplementing the UCC. The report concludes that the UCC has not encountered any major legislative problems during its first 18 months of implementation. While most of the 17 electronic systems envisaged under the UCC will be deployed by 2020, the Commission acknowledges that some will not be ready for full deployment before 2025. Therefore, the Commission is considering a legislative proposal to prolong the application of transitional rules to customs processes governed by the systems to be postponed. The systems likely to require further work beyond 2020 are:

  • upgrades of the import control system (ICS), the new computerised transit system (NCTS) and the automated export system (AES), plus the export component of the special procedures system; and
  • introduction of the centralised clearance for import (CCI), proof of union status (PoUS) and guarantee management (GUM) systems.
Issue: 1385
Categories: News , Indirect taxes , VAT