An update on the planned changes to import and export procedures under the new UCC.
Provides an update (as of 22 May 2015) on the planned changes to import and export procedures under the new UCC.
Changes under the UCC
Although the UCC has been issued, the supporting legislation in the form of Implementing Acts (IA) and Delegated Acts (DA) are still the subject of negotiation. As such, the only firm start date for UCC changes to commence is 1 May 2016. A number of transitional arrangements have been proposed. Although these are not finalised, they would see the majority of existing authorisations being able to run through to their current expiry date or 31 December 2018 (whichever is the sooner).
Reauthorisation must then be obtained or a reassessment must be made. Where current authorisations have no end date (eg, custom s warehousing), reauthorisation or reassessment must be carried out by 31 April 2019.
A number of conditions and requirements will be applicable from 1 May 2016. The main changes are:
- the introduction of self-assessment and centralised clearance
- mandatory guarantees for special procedures’ and Temporary Storage (TS)
- the ability to move goods under TS rather than national transit or Electronic Transit System (ETS) - formerly New Computerised Transit System (NCTS)
- the removal of the earlier sales provisions relating to valuation – but read the details of the proposed transition arrangements
- all communications between customs authorities and economic operators must be electronic
The changes in this document apply from 1 May 2016.