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What changes does the Union Customs Code bring?

Next month sees the introduction of a new, modernised Union Customs Code. Caroline Barraclough and Emma van Doornik (Deloitte) consider what that means in practice.

The developments surrounding the creation of a new modernised Union Customs Code (UCC) have attracted attention in various articles and websites. First we had the Modernised Customs Code (MCC) to replace the current Community Customs Code (CCC); and after a recast we now have the UCC. The MCC was mainly drafted to implement IT solutions in order to create a simple and paperless environment for customs and trade. It introduced the electronic data processing techniques for all required exchanges of data accompanying documents decisions and notifications between customs authorities and between economic operators and customs authorities. However these IT solutions were the main reason that the deadline for the application of the MCC could not be...

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