world meeting of customs law brussels 2013 4, 5 - 6 september “ studies on harmonization of...

WORLD MEETING OF CUSTOMS LAW BRUSSELS 20134, 5 - 6 September

“Studies on Harmonization of Customs Law and Contributions of the Academy for updating and improving the WCO Instruments”

FUTURE HARMONIZATION ISSUES IN THE UNION CUSTOMS CODE

Mauro Giffoni

S.G. Customs [email protected]



EU basic Customs legislation

•Community Customs Code

•Modernized Customs Code

•Union Customs Code



Community Customs Code

•Council Regulation (EEC) No 2913/92: Customs Code

•Commission Regulation (EEC) No 2454/93: Implementing Provisions

• Applies since 1 January 1994

• Based upon integration of the customs procedures applied separately in the respective Member States during the 1980s

• Repeatedly and substantially amended since its introduction: security amendments (SAFE/AEO/Pre-arrival/departure declaration)

• Paper-based declaration



Modernized Customs Code

•Commission’s proposal for a Modernized Customs Code (MCC): 2005

•Regulation (EC) No 450/2008

• Entered into force on 24 June 2008, but not yet applicable!

• Applicable once its implementing provisions are in force and on 24 June 2013 at the latest

•Regulation (EU) No 528/2013: amending MCC as regards the date of application: 1 November 2013



Modernized Customs Code (2)

•Main objectives of the MCC:

• Modern legal instrument

• Simpler and more coherent rules

• Computerised procedures



Union Customs Code

•Recast version of the Modernized Customs Code

• Alignment on Articles 290 & 291 TFEU

• Some changes needed following the preparatory works on BPM & MCCIP

• From ‘Community’ to ‘Union’



UCC State of Play

•20 Febraury 2012: COM(2012) 64 Final, Proposal for a Regulation laying down the Union Customs Code (UCC)

•23 May 2013: COREPER agreement on final compromise text

•29 May 2013: EP IMCO vote on final compromise text

•September 2013: Adoption by EP and Council

•October 2013: publication, entry into force & application of empowering and final provisions

•1 May 2016: application (30 months after entry into force)



UCC related Commission acts

•Delegated Act (Art. 290 TFEU):

• Adoption by the Commission, without entering into force;

• Notification to the European Parliament and the Council;

• Publication and entering into force in case of no objection from EP and Council.

•Implementing Act (Art. 291 TFEU):

• Adoption by the Commission;

• To be adopted after the entry into force of the delegated act as it may be linked to provisions of the delegated act.



UCC – What’s new?

•Streamlined and simpler legislation

•Further Union harmonization

•Electronic customs’ as a rule

•Fix common criteria for persons who want to act as representatives in other Member States

•Including the right to be heard before a negative decision is taken

•Common principles for customs penalties

•Unification of the simplified procedures



UCC – What’s new?

•Self-Assessment: where economic operators (AEOs) could carry out themselves certain customs formalities or perform certain controls which should normally be carried out and performed by customs

•Centralised Clearance: offers the possibility for an economic operator to lodge its electronic customs declarations at the customs office of the place where he is established and hold his records, irrespective of the place where the goods enter, leave or are presented in the customs territory

•Single Window: a system that allows traders to lodge information with a single body to fulfil all import or export-related regulatory requirements

•One-Stop-Shop: goods are controlled by the different competent authorities at the same time and at the same place



WCO and EU basic Customs Legislation

•EU joined WCO on 1 July 2007

•EU is a contracting party to several WCO Conventions

•Main WCO/WTO Agreements and Conventions codified in the EU law:

• Nomenclature and classification in the framework of the Harmonized System: International Convention on the Harmonized System

• Origin of goods: WTO Agreement on Rules of Origin

• Customs valuation: WTO Agreement on Valuation




•Main WCO/WTO Agreements and Conventions codified in the EU law (2):

• Temporary Admission: Customs Convention on the ATA Carnet for the temporary admission of goods (ATA Convention)

• Simplification and harmonization of customs procedures and trade facilitation: International Convention on the Simplification and Harmonization of Customs procedures (Kyoto Convention)

•SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework)




•Revised Kyoto Convention main principles:

• transparency and predictability of Customs actions;

• standardization and simplification of the goods declaration and supporting documents;

• simplified procedures for authorized persons;

• maximum use of information technology;

• minimum necessary Customs control to ensure compliance with regulations;

• use of risk management and audit based controls;

• coordinated interventions with other border agencies;

• partnership with the trade.



Future of Customs law?

• Modernization of Customs law

• Harmonization in the understanding and application of the law

• Development of Guidelines

• Develop skills, competences and resources.



THANK YOU!

world meeting of customs law brussels 2013 4, 5 - 6 september “ studies on harmonization of...

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