EU: Union Customs Code Amendments

On 26 June 2020, the EU published COMMISSION DELEGATED REGULATION (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.


There are almost 40 amendments, so we have summarized and highlighted these changes in a Technical Explainer Briefing for ADVANCED subscribers.

We present some excerpts for free.


Technical Explainer Briefing

On 26 June 2020, the EU published COMMISSION DELEGATED REGULATION (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.

Contents

Important Information. 2

Technical Explainer Briefing. 3

Amendments concern the Delegated Act. 4

A new definition of the customs office of first entry. 4

Definition of express consignment and 'express carrier.' 5

Intrinsic value. 5

More straightforward military customs formalities: New Form 302. 6

EORI registration required. 6

No entry summary declaration for emergency import of organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion. 6

Not Customs decision time limit where tax infringement occurred. 6

Customs Debt calculation procedure for IP to be extended to processed products too. 6

Waste disposal simplified. 7

New ICS System recognized. 7

Dataset submission requirement for air carriers. 7

A new obligation on postal operators and express carriers. 8

New VAT rules for distance sales. 8

Postal Consignment by any act facilitation. 8

Time Limits for Supplementary Declarations. 9

Up to 2 years for supplementary declarations. 9

Destruction of consignments with a value of EUR 150 000 or less. 9

Accounting segregation for customs warehousing. 10

Temporary Admission facilitation for pedagogical, scientific and technical equipment. 10

Total Relief for Import Duty for military goods for a temporary exhibition. 10

No pre-departure declaration for military goods. 11

Certification of exit of goods invalidation. 11

Usual Forms of Handling Annex Amendment. 11

Equivalence on milk products. 12

Data elements. 12

Amendments concern the Delegated Act

The practical implementation of the framework regulations (Regulation (EU) No 952/2013 or the Code) is made though Commission Implementing and Delegated Regulations. The Delegated Regulation is (EU) 2015/2446. Over the last years, businesses and customs administrations requested changes. Also, legislative and IT developments required more than 30 amendments.

A new definition of the customs office of first entry

To clarify which customs office must ensure that the pre-arrival risk analysis is carried out based on the entry summary information, the definition of 'customs office of first entry' in Article 1(15) of Delegated Regulation (EU) 2015/2446 is amended to spell out that, where that term is used, it refers to the office responsible for the place at which the means of transport is destined to arrive even if, for any reason, the means of transportation comes at a different location for which a separate office is responsible.


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