New version of the UCC Implementing Act
Recently, the new version of the Union Customs Code Implementing Act (UCC IA) was published.
The new version contains various major and minor amendments. The Implementing Regulation 2019/1394 amends and corrects the UCC IA as regards Import (release for free circulation), Exit of excise and non-Union goods, data exchange between Member States and data requirements in declarations. It will enter into force as of 1 October 2019.
The main change relates to the Exit of excise. Currently, if excise goods leave the EU after having been released for export, and the goods are placed under a Single Transport Contract (STC) or a transit procedure other than the external transit procedure (e.g. T2), the customs office of exit shall be the customs office of departure of the transit operation (fictional Exit). This means, for example, that the confirmation of exit is provided at the airport at which the excise goods are loaded onto an aircraft. This airport does not necessarily have to be the physical office of exit.
As of the entry into force of the amended UCC IA, this is not possible anymore. Unless the export declaration is followed by a T1 Transit declaration, goods have to be presented at the external office of exit in order to receive a confirmation of exit and have to be covered by an excise (movement) guarantee. Additionally, for all non-Union goods that are being re-exported, for example goods which were stored in a customs warehouse or under a temporary import procedure, placing them under an STC will also no longer provide a confirmation of exit. The change is made to ensure that less fraud can occur with the export of excise and non-Union goods and that the movement of the goods is covered by a guarantee until they have physically left the EU.
Even though the change enters into force on 1 October, a transitional period is foreseen until the implementation of the new EU export system (AES, Automated Export System). Among others, CLECAT requested this transitional period. The final implementation of AES is foreseen in 2023. However, Member States will start the implementation before that date. When Member States start the implementation can differ. Because of the large impact the change can have, it is important that the transitional time is used to prepare processes and IT systems across the relevant logistics chains together with the national customs administrations.
A fully updated (consolidated) version of the UCC IA can be found on the DG TAXUD UCC webpage.