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  • Union Customs Code: Planned changes to non-EU import, export and storage procedures
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Union Customs Code: Planned changes to non-EU import, export and storage procedures16 Oct 2015

The Union Customs Code (UCC) is being introduced across the European Union (EU) on 1 May 2016. There will be a number of changes to how goods cross EU borders and some transitional arrangements will operate until 2020.

 

The main changes from 1 May 2016 are:

 

  • mandatory guarantees for most special procedures and temporary storage (TS) – this only applies to new authorisations
  • the ability to make some movements under TS rather than national transit or Electronic Transit System (ETS) – formerly New Computerised Transit System (NCTS)
  • the removal of the earlier sales provisions relating to valuation – but there are some transitional arrangements
  • all communications between customs authorities and economic operators must be electronic

 

Some procedures and reliefs will cease or change on 30 April 2016, these are:

 

  • the €10 waiver of customs duty for free circulation customs declarations - where customs duty is payable no de-minimis exemption will apply - this doesn’t affect any Community System of Duty Reliefs (CSDR) duty reliefs
  • goods being declared to Onward Supply Relief (OSR) (customs procedure code 42 series) - can only be entered using a full customs declaration or the Simplified Declaration Procedure (SDP)
  • the use of Information Sheets for Special Procedures (INF) documents with an Entry in Declarant’s Records (EIDR)
  • Inward Processing Drawback (IP (D)) and Low Value Bulking Imports (LVBI) authorisations will no longer be valid and these authorisations can’t be used to import goods regardless of any expiry dates shown on your authorisations
  • Processing under Customs Control (PCC) authorisation holders will be given an Inward Processing (IP) authorisation number which must be used for new importations after 30 April 2016
  • type D customs warehousing authorisation holders will be given a new authorisation number with a prefix of C (for type D authorisation), or E (for a type E warehouse with type D rules of assessment) - these must be used for entries to customs warehouses after 1 May 2016, the normal debt rules of assessment will apply
  • goods being declared to LVBI will only be entered using an SDP authorisation

 

Further information is available at https://www.gov.uk/guidance/introduction-of-the-union-customs-code-ucc. Please do not contact HMRC about the changes, as further information will be published in due course