EU customs legislation
The Union customs legislation is published in the EUR-Lex portal maintained by the European Commission. Below are the most important regulations. You can search for them in the portal by the number of the decision or regulation.
Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade.
The Union Customs Code Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.
The Implementing Act, i.e. Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation.
The Delegated Act, i.e. Commission Delegated Regulation (EU) 2015/2446 supplementing Regulation of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
The Transitional Delegated Act 2016/341, that is, the Commission’s transitional provisions, which will be applied until the implementation of the UCC starts when the systems are ready according to the Work Programme.
Work Programme, that is, the Commission’s delegated regulation 2016/758 on a Work Programme relating to the Union Customs code. The projects specified in the Work Programme and the preparation and implementation of the related electronic systems shall be managed in a manner consistent with the Work Programme and the Multi-Annual Strategic Plan (MASP).
Points to consider