EU - Uniform customs code generally effective May 2016 

October 11: A regulation of the European Parliament and European Council, implementing a new uniform customs code, was published on 10 October 2013.

While the regulation itself is effective 20 days after its publication in the EU official journal, most provisions of the uniform customs code (UCC) regulation have an effective date of 1 May 2016.

New features

The main features of the new uniform customs code (UCC) are:


  • A “paperless environment” for customs and trade, based upon electronic customs declarations
  • Maximum benefits and simplifications for AEO accredited companies
  • Comprehensive guarantees, with reduced amounts or guarantee waiver, under certain conditions, for duty deferral
  • Guarantee to cover both actual and potential debts
  • Centralized customs clearance at the place where the economic operator is established (regardless of where the goods are located)
  • Self-assessment allowing entry in records in lieu of lodging customs declarations
  • Authorization required for temporary storage facilities
  • Merging of inward processing relief and processing under customs control; inward processing relief drawback to be repealed

Future guidance

Draft implementing and delegating guidance is expected early in 2014. It is anticipated that the draft provisions will improve the conditions for certain trade-related issues (e.g., customs valuation and first sale for export).


Read a 2013 report [PDF 174 KB] prepared by the KPMG member firm in the Netherlands: Uniform Customs Code in force as of May 1, 2016



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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