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Union Customs Code – Changes affecting Import, Export, Customs Warehousing and other Customs procedures from May 2016

Friday, 8 January 2016

The Union Customs Code (UCC) is the new principal customs legislation for the European Union. It will also be the chief source of customs law in the Isle of Man.

The new Code is contained in Regulation of the European Parliament and of the Council (EU) No. 952/2013, and is to be implemented from 1 May 2016. It is intended to support the modernisation of EU customs law, allow for greater trade facilitation, reinforce the need for security and safety of the supply chain, move to a paperless customs environment, and harmonise and standardise customs controls.

The provisions of the new Code are to be phased in over a number of years, with transitional arrangements, and with full implementation by 2020.

Under the UCC, being an Authorised Economic Operator (or AEO) becomes obligatory for certain customs simplification arrangements, and advantageous for other purposes.

An example of the phasing in of aspects of the UCC is that existing customs authorisations will continue until they expire or are reassessed, with a final cut-off date in 2019.

The use of electronic communications with customs authorities is an element of the UCC. However, in the Island special arrangements will be put in place.

In early 2016 officials from the Customs and Excise Division will be visiting a number of businesses in the Island that have been identified as being particularly affected by the implementation of the UCC, to assist with the understanding of how it will affect them.

A new Public Notice 3001, dealing with the special procedures for the UCC (inward processing relief, outward processing relief, customs warehousing, end-use relief, free zones and Temporary Admission), is now available at –

Further background information on the UCC is available at –

For more information contact Customs and Excise.

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