On 2 March 2018, the European Commission proposed that customs authorities and economic operators be allowed to continue using, until 2025 at the latest, already existing systems for the completion of certain customs formalities.

While most of the new or upgraded electronic systems that are necessary to apply the provisions of the UCC will be operational by 2020, some electronic systems may not be fully completed until 2025. Therefore this proposal would ensure that, in the case of the small number of customs formalities to be managed by the electronic systems that will not be completed by 2020, already existing electronic systems or paper-based procedures can continue to be used until the new systems are ready. The Commission has therefore formally proposed that Article 278 UCC is amended to allow the continued part-use of transitional measures until 2025 at the latest. 

Read the amendment


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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