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26 January 2016

EU publishes Union Customs Code Implementing and Delegated Acts

The Implementing Act (IA) and Delegated Act (DA) to the Union Customs Code (UCC) were published in the European Union's (EU) Official Journal on December 29, 2015. With these two Acts, the legislative framework of the new European customs legislation is almost complete. The Transitional Delegated Act (TDA), capturing transitional measures, allowing the Member States' Customs Authorities to continue using any existing IT systems and/or paper-based systems as long as the new systems are not up and running is still pending publication.

A Tax Alert prepared by Ernst & Young Netherlands, and attached below, provides additional details.

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Document ID: 2016-0180

 

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