EU reacts to US measures and imposes additional duties on certain goods originating in the US

Article

European Commission Amends UCC Delegated Act

Global Trade News Alert

On 30 July and 13 August 2018, the European Commission (EC) published amendments and corrections to the Union Customs Code Delegated Act (UCC-DA). The amendments modify several provisions of the UCC-DA that have proven to be difficult to apply in practice, and they aim to better align the rules and regulations with economic reality.

4 September 2018

On 30 July and 13 August 2018, the European Commission (EC) published amendments and corrections to the Union Customs Code Delegated Act (UCC-DA). The amendments modify several provisions of the UCC-DA that have proven to be difficult to apply in practice, and they aim to better align the rules and regulations with economic reality.
The Union Customs Code, which entered into effect on 1 May 2016, introduced fundamental and substantive changes to the customs rules in the EU that aim to adapt the rules to modern business practices. These rules affect any company importing or exporting to/from the EU.

The most important change to the UCC-DA relates to the new definition of exporter, which we addressed in the Global Trade Advisory Alert of 2 August 2018. Other changes include the following:

  • The definition of a registered exporter is clarified;
  • Customs authorities may derogate from the requirement to electronic communications in relation to certain applications and decisions (this provision applies retroactively as from 2 October 2017);
  • Customs authorities may use means other than electronic communications for the exchange of information in relation to applications and decisions regarding the registered exporter application in the Registered Exporter System (REX);
  • Increased obligations are introduced regarding verifications and controls of origin by customs authorities in EU member states and competent authorities in beneficiary countries with respect to bilateral or regional cumulation;
  • The time limit for making decisions on repayment or remission should be extended in cases where customs authorities are unable to make a decision because an identical or similar case is pending before the Court of Justice of the EU; 
  • The time period to present goods at a place other than the competent customs office and an obtain approved temporary storage of goods at a place other than a designated temporary storage facility is extended; 
  • Changes are made to the rules relating to repairs and the options to store different products falling within the scope of Chapters 27 and 29 of the Combined Nomenclature (“mixed storage”) under end-use authorizations are confirmed; 
  • The option to place excisable goods under the export procedure followed by the external transit procedure is clarified; 
  • Changes are made to the common data requirements for applications and decisions (Annex A to the UCC-DA) and to common data requirements for declarations, notifications, and proof of the customs status of Union goods (Annex B to the UCC-DA); and 
  • The conditions to be fulfilled to obtain a reduction of the comprehensive guarantee and guarantee waiver are revised including the definition of demonstrating adequate financial resources.

What does this mean for you?

The adjustments to the UCC-DA have been made to better fit with the needs of the businesses and the customs authorities. EU importers and exporters should review the UCC-DA and any changes that potentially could impact their business.

More information on European Commission Amends UCC Delegated Act?

Do you want to know more on European Commission Amends UCC Delegated Act? Please contact Klaas Winters at +31882882125

Vond u dit nuttig?