Regulation 2013/952 - Union Customs Code (recast) - Main contents

SUMMARY OF:

Regulation (EU) No 952/2013 – laying down the Union Customs Code

WHAT IS THE AIM OF THE REGULATION?

The regulation establishes the Union Customs Code (UCC), setting out the general rules and procedures applicable to goods brought into or taken out of the customs territory of the European Union, adapted to modern trade models and communication tools.

KEY POINTS

The UCC and the related delegated and implementing acts (adopted by the European Commission under the regulation) aim to:

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  offer greater legal certainty and uniformity to businesses;
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  increase clarity for customs officials throughout the EU;
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  complete the shift by customs to a paperless and fully electronic environment;
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  simplify customs rules and procedures and facilitate more-efficient customs transactions in line with modern-day needs;
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  reinforce swifter customs procedures for compliant and trustworthy businesses (authorised economic operators);
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  safeguard the financial and economic interests of the EU and of the EU Member States, as well as the safety and security of EU citizens.

Amendments

The regulation has been amended on a number of occasions. The amendments include:

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  Regulation (EU) 2016/2339, providing exemptions from customs declarations for goods that have temporarily left the EU customs territory by sea or air;
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  Regulation (EU) 2019/474, which amended the scope of the customs territory at the request of a Member State and introduced some technical amendments;
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  Regulation (EU) 2019/632, allowing customs authorities and businesses to continue using existing IT systems or paper-based arrangements for a limited number of customs formalities until 2025 at the latest, when new or upgraded IT systems will be in place.

The delegated and implementing acts have also been amended on several occasions (see consolidated versions in the section ‘Related documents’ below).

Electronic customs systems

Implementing Regulation (EU) 2021/414 sets out the technical arrangements for developing, maintaining and employing electronic customs systems. As of 29 March 2021, it replaced and repealed Implementing Regulation (EU) 2019/1026. It applies to:

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  the Customs Decisions System (CDS);
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  the Uniform User Management and Digital Signature (UUM & DS) system;
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  the European Binding Tariff Information (EBTI) system;
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  the Economic Operators Registration and Identification (EORI) system;
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  the Authorised Economic Operator (AEO) system;
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  the Import Control System 2 (ICS2);
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  the Automated Export System (AES);
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  the New Computerised Transit System (NCTS);
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  the Information Sheets for Special Procedures (INF SP) system;
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  the Centralised Clearance for Import (CCI) system.

It also applies to the following electronic systems:

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  the European Union Customs Trader Portal;
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  the Customs Risk Management System (CRMS).

FROM WHEN DOES THE REGULATION APPLY?

It has applied in its entirety since 1 May 2016. Regulation (EU) No 952/2013 revised and replaced Regulation (EC) No 450/2008 and its subsequent amendments.

BACKGROUND

For further information:

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  Union Customs Code (UCC) (European Commission)
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  Factsheet on Customs Union (European Commission)
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  UCC – Legislation (European Commission).

MAIN DOCUMENT

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269, 10.10.2013, pp. 1-101)

Successive amendments to Regulation (EU) No 952/2013 have been incorporated into the original text. This consolidated version is of documentary value only.

RELATED DOCUMENTS

Commission Implementing Regulation (EU) 2021/414 of 8 March 2021 on technical arrangements for developing, maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 81, 9.3.2021, pp. 37-64)

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee – Taking the Customs Union to the next level: a plan for action (COM(2020) 581 final, 28.9.2020).

Commission staff working document – 2nd Biennial Report on Progress in Developing the EU Customs Union and its Governance (SWD(2020) 213 final, 28.9.2020 )

Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, pp. 168-182)Communication from the Commission to the Council and the European Parliament – First Biennial Report on Progress in Developing the EU Customs Union and its Governance (COM(2018) 524 final, 5.7.2018)

Report from the Commission to the European Parliament and the Council on the implementation of the Union Customs Code and on the exercise of the power to adopt delegated acts pursuant to Article 284 thereunder (COM(2018) 39 final, 22.1.2018)

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee — Developing the EU Customs Union and its governance (COM(2016) 813 final, 21.12.2016)

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, pp. 1-557)

See consolidated version.

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, pp. 558-893)

See consolidated version.

last update 17.05.2021

This summary has been adopted from EUR-Lex.