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European Commission Amends UCC Delegated and Implementing Act

Source Official Journal of the European Union

See also

Source EY

On 26 June 2020, an amendment to the UCC Delegated Act was published in the Official Journal of the EU (see Delegated Regulation 2020/887).

The regulation contains, among others, the following amendments:

  1. The definition of ‘customs office of first entry’
  2. The definition of the term ‘intrinsic value’
  3. Integration of the newly released electronic system (ICS2) to support customs pre-arrival security and safety risk analysis and related controls and
  4. Form of declaring small value consignments (with a value below EUR 150) after the entry into force of the VAT e-commerce package.

By way of Implementing Regulation 2020/893 of 29 June 2020, the Commission also amended the UCC Implementing Act. Amendments needed to be made in order to better adjust the Regulation to the needs of economic operators and customs administrations, as well as to consider legislative developments and developments regarding the deployment of the electronic systems established for the purposes of the UCC.

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