UCC – Union Customs Code

What is the UCC? A simple definition

The Union Customs Code (UCC) is the European regulation that harmonises all customs rules and customs procedures across EU member states. Having entered into force in 2016, it replaced the Community Customs Code and constitutes the ‘customs constitution’ of the Union.

Context of use

The UCC governs all operations: imports, exports, transit, economic procedures, guarantees, decisions and AEO status.

For example:

• a company requesting inward processing must comply with the UCC articles governing this special procedure;
• an operator requesting a simplification authorisation (centralised declarations, self-assessment) is also governed by the UCC.

Practical challenges of the Union Customs Code

The UCC introduces structural innovations:

• progressive digitisation of procedures;
• Authorised Economic Operator (AEO) status;
• harmonisation of customs valuation and origin assessment;
• increased role of computerised systems (DELTA IEThe DELTA IE (Import/Export) procedure is the French electronic customs clearance system implemented by the DGDDI. [+], ICS2ICS2 (Import Control System 2) is the European Union’s IT system for transmitting pre-customs clearance declarations for… [+], ECS2, etc.).

How can Conex customs software help you?

Conex ensures continuous updates to its software to integrate UCC developments. This guarantees regulatory compliance for users and the integration of all new electronic procedures.

Discover our customs software

Associated terms

AEO
Customs reform
Customs modernisation
Customs procedureA customs procedure is the set of administrative steps, formalities, and obligations imposed by the customs authority fo… [+]