VATupdate

Changes in the EU Customs law

The European Commission published amendments to the rules and implementing regulations concerning the Union Customs Code (UCC). The changes should better meet the needs of entities trading in goods and customs administrations, as well as to ensure appropriate adjustment of regulations to the changing economic realities. the changes include:

  • Customs Definitions
  • Authorizations and Customs Procedures:
  • Entry summary declaration (including ICS2) – the changes relate to, inter alia, to the requirements of the gradual introduction of the new ICS2 system, which will be divided into 3 versions. Differentiation of customs obligations depending on the version used will concern, among others
  • Customs declarations (including supplementary)
  • Joint storage of Union and non-Union goods
  • Electronic commerce (mail)

Source: Deloitte (in Polish)

Unofficial translation in English

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