| At the end of August 2015 the seventh draft version of the delegated and implementing regulations of the Union Customs Code (UCC) was published. The different versions have been translated into the languages of the various Member States and it is currently expected that the European Commission will adopt these regulations (IR & DR) in late 2015 (October/November). With respect to customs valuation new developments have been identified regarding the transaction value and the ‘sunset clause’. | |
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