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Update on the implementation of the Union Customs Code (UCC)


New guidance documents issued by DG TAXUD are aimed at clarifying interpretation and implementation of the UCC


The European Commission’s DG TAXUD published new versions in late December 2018 of the guidance documents on Customs Formalities on Entry and Import into the European Union and Customs Simplifications. The documents intend to clarify interpretation


and implementation of the UCC. They provide guidance and are of an illustrative nature, aiming to facilitate the correct and uniform application of customs legislation by member states, and to improve customs compliance by economic operators. Therefore, maximisation of the benefits


provided in the documents depends on national interpretation and implementation. The new version of the Guidance Document


on Customs Formalities on Entry and Import into the European Union highlights and explains the changes in respect of formalities at entry and import into the EU applicable for customs administrations and economic operators since 1 May 2016. It also indicates other new elements of the


UCC that will apply once the deployment of the required IT systems enables full UCC implementation, no later than 31 December 2020.


The document is the result of the project group on import and export formalities, of which CLECAT (representing BIFA Members’ views) is a member.


Reaction In general, forwarders and customs agents are satisfied with the outcome, especially concerning the possibilities for the presentation of goods to customs and (movement between) temporary storage. CLECAT also took part in the preparation of the Revised Guidance on Customs Simplifications which concerns simplified declaration (SD), centralised clearance (CC), entry into the declarant’s records (EIDR) and self-assessment (SA). The document gives technical explanations


and aims to develop best practice. It also aims to ensure a smooth change during the transitional


period, explaining which provisions should apply and when. Nonetheless, economic operators should


consult the competent customs authorities for further information on how to implement the simplifications because the guidance does not cover all possible business cases and the national planning related to the UCC Work Programme. The full text of the documents can be viewed


at: https://ec.europa.eu/taxation_customs/sites/ taxation/files/resources/documents/customs/cust oms_code/guidance_customs_formalities_entry_i mport_en.pdf and https://ec.europa.eu/taxation_customs/sites/taxat ion/files/docs/body/guidance_simplifications_en. pdf


Support your local Member group


BIFA holds Regional Member meetings around the UK and listed right are those due to occur soon. If you would like to attend and find out more


about BIFA and what we do, then contact the appropriate Regional Consultant to BIFA. All BIFA Members are entitled and


encouraged to attend their regional meetings however pre-booking with the named contact is essential. Full contact details are shown on page 3 of


this issue. March 2019


Region Stansted


Regional Members’ meeting Heathrow


Regional Members’ meeting Solent


Regional Members’ meeting Gatwick


Regional Members’ meeting Heathrow


Regional Members’ meeting 17 Date Time Thu 28 Mar 1400 Venue Tue 5 Mar 1130 Stansted Airport BIFA, Feltham


BIFA Contact Colin Young


Colin Young Tue 9 Apr 0800 Duke of Wellington Colin Young Wed 24 Apr 1230 World Cargo Centre Colin Young Thu 25 Apr 1400 BIFA, Feltham Colin Young


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