Declaration reform underway
The new EU customs legislation will be introduced in stages from 2016 onwards
The Union Customs Code and the requirements of its implementing provisions have been applied since May 2016 regarding the rules and authorisation conditions for customs procedures. Authorisations previously granted by Customs will be reassessed and new decisions will be made from 1 May 2016 to 30 April 2019.
New requirements for customs declarations will be applied when the renewed declaration systems specified at the EU-level are implemented in stages in accordance with the MASP of the Commission. It is revised annually and, when necessary, timetable changes will be confirmed by legislation. For example, the 2017 revision suggests that the export and transit declaration reforms planned for 2019 be implemented only after 2020, which requires amendments to the EU legislation.
In Finland, the UCC requirements concerning customs clearance will be applied first to customs warehousing. The aim is to make the customs declarations for customs warehousing electronic in spring 2019. The other changes to customs declarations in Finland will be implemented later.
Points to consider
- Description of electronic customs by the Commission and the timetable suggestions in accordance with the 2017 MASP
- Guidance documents of the Commission: UCC – Guidance documents
- EU training material: UCC eLearning Programme