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The Union Customs Code (UCC) is a new legal framework for all customs related to the EU legislation. It replaces the previous Community Customs Code (CCC) and it entered into force last 1 May 2016. The UCC will be gradually implemented until 31 December 2020.
Among the most relevant changes, businesses should carefully review the definition of exporter for customs purposes. This will no longer be the person claiming the export where Ex-Works delivery has been agreed. In addition, only the name of the exporter for customs purposes must be kept in box 2 of the Export declaration. The name of the exporter for VAT purposes will be included in a separate box!
Regarding Authorized Economic Operators, there will be two types of authorization (instead of three). Also, certain customs simplifications will require the AEA-C type of authorization.
Also businesses currently importing goods for which trademark royalties are paid will be heavily impacted by the changes in the new UCC, as the royalties and licenses are much sooner included in the customs value than under the previous legislation.
Other major changes include developments on the customs valuations, especial customs procedures (eg. warehousing, processing, etc.) and Binding Tariff Information (BTI).