Introduction of the Union Customs Code (UCC)

Posted: 2/3/2015

The UCC is a revision of the Modernised Customs Code (MCC) to take account of
the Lisbon Treaty which introduced new powers for the EU Commission and also to take developments in information technology.

The main changes include:
  1. The introduction of Self Assessment and Centralised Clearance.
  2. Mandatory guarantees for special procedures’ and temporary storage.
  3. The ability to move goods under temporary storage rather than national transit or New Computerised Transit System (NCTS).
  4. The removal of the earlier sales provisions relating to valuation.
  5. All communications between customs authorities and economic operators must be electronic.
Full guidance will be provided by HMRC in the coming months. 
If you have any questions relating to the new legislation and how it will affect your business please contact us.


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