In connection with our latest circular letter of 23th of December where we announced the facilities that The Union Customs Code (UCC) introduce in order to improve the efficiency of foreign trade and the imminent publication of implementing Regulation about the new UCC we inform that on 1th May of 2016 any rules in matter of Customs Duty must to be consulted in at least 4 rules:

  • The Union Customs Code (UCC) /Código Aduanero de la Unión (CAU): which replaces Community Customs Code (CCC)/Codigo Aduanero Comunitario ( CAC)
  • Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 published on 29th of December of 2015: as regards detailed rules concerning of the Union Customs Code (UCC) and at the same time established final provisions providing for short term transitional measures.
  • Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015  and its annexes published on 29th of December of 2015: regarding rules to ensure the implementation of Union Customs Code (UCC). Develops clearly defined concepts of general or individual scope.
  • Commission Delegated Regulation 2016/341 and its annexes published on 15th of March of 2016: which establishes the transitional measures applicable to the implementation of new computer systems necessary for the implementation of certain provisions of UCC/CAU, by the European Commission and the authorities of the Member States.

Therefore although from 1th May of 2016 the Union Customs Code (UCC)/ Código Aduanero de la Unión (CAU) and its implementing regulations are applicable its full implementation and application in practice is closely linked to the development of computer systems that should provide it support.

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