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Customs modernisation

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The EU Modernised Customs Code (Council Regulation 450/2008/EC) was introduced in April 2008 and comes into force in phases from June 2008, with full application by 24 June 2013. Among other developments, the Code provides for the electronic lodging of customs declarations and the electronic exchange of information between national customs authorities.

HMRC is reviewing UK customs law before the EU Code has full effect to ensure that national legislation effectively underpins European legislation. The review will cover the Customs and Excise Management Act 1979 along with other customs legislation.

HMRC is inviting businesses to respond to an ‘initial impact questionnaire’ (available at www.lexisurl.com/customs) in order to identify the likely effects that the modernisation review will have on business.

Issue: 1046
Categories: News
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