The new EU Customs Code is still currently due to come into
force on in July 2013 but the European Commission are discussing the official
handling of this legislation in view of the Union Customs Code being the new
preferred legislation to amend and update the Customs Procedures in place in
the European Union. Official decision after the Trilogue in April 2013
won’t be available for about 6 weeks after this but the UCC discussions within
the EU Commission/Council/Parliament saw some points emerging:
- The 24 June 2013 deadline for enactment (when the current Customs Code is superseded by the Modernised Customs Code) is to be moved to the 1 November 2013 (see attached draft regulation)
- The implementation timetable is still emerging, although the January 2015 potential date is looking very tight - talk of slippage to 2016 exists
- In addition to Customs Warehousing/IP etc Guarantee Waivers being introduced for AEOs, discussions are now emerging about similar waivers for Deferment Account Guarantees - these are at a very early stage and may not result in change, but it appears Germany are supportive.
- Although it was thought "First Sale" valuation was retained, this may now be back on the table for discussion..
The final Regulation has to be published at the very start of
June 2013, at the latest, to replace the Modernised Customs Code and it has to
be formally ratified by Council and EP first. A study of the Council
Compromise text reported the following:
Centralised Clearance – is retained. Confirmation that goods have been presented on arrival will be required. Even if CC covers UK national procedures, the need for an authorisation would be removed courtesy an addition to paragraph 1. All supporting rules will be laid down by implementing act under the examination procedure - so a vote for MS. Authorisations - AEO(c) only
Self Assessment – no detail, all for a delegated act and an implementing act. Authorisations - AEO(c) only.
Simplifications – key simplifications such as the ability for airlines to move goods in their own records is maintained. AEO(c)’s holding goods in “temporary storage” will be able to move goods around the EU just recording the movement in their own records. Movements between different traders (but within one member state) will also be allowed; as will “other movements” to be covered in a delegated act.
Guarantees – Tried and lost the argument for a guarantee waiver for deferment charges - Commission were willing to consider if all MS agreed, not all did. The principle remains that guarantees will be required for any customs charges not already paid, but this guarantee can be reduced or waived completely if the trader meets certain criteria (based on AEO). Control by audit rather than transaction monitoring will be agreed - certainly for temporary storage, and reason to hope the Commission will accept that approach more generally.
Valuation - Commission finally bowed to pressure from both EP and Council and we can be confident that an implementing provision allowing for successive sales will be included in the final text. Further work will be needed to secure acceptable text in that implementing act.
Temporary Storage - is bound to be a status (as now) rather than a procedure. Commission’s aim is to have “no change”, this inevitably will be “minimum change” as at least data sets will be harmonised. Council proposes TS be time limited to 90 days, without possibility of extension, instead of the current 21/45 days.
Centralised Clearance – is retained. Confirmation that goods have been presented on arrival will be required. Even if CC covers UK national procedures, the need for an authorisation would be removed courtesy an addition to paragraph 1. All supporting rules will be laid down by implementing act under the examination procedure - so a vote for MS. Authorisations - AEO(c) only
Self Assessment – no detail, all for a delegated act and an implementing act. Authorisations - AEO(c) only.
Simplifications – key simplifications such as the ability for airlines to move goods in their own records is maintained. AEO(c)’s holding goods in “temporary storage” will be able to move goods around the EU just recording the movement in their own records. Movements between different traders (but within one member state) will also be allowed; as will “other movements” to be covered in a delegated act.
Guarantees – Tried and lost the argument for a guarantee waiver for deferment charges - Commission were willing to consider if all MS agreed, not all did. The principle remains that guarantees will be required for any customs charges not already paid, but this guarantee can be reduced or waived completely if the trader meets certain criteria (based on AEO). Control by audit rather than transaction monitoring will be agreed - certainly for temporary storage, and reason to hope the Commission will accept that approach more generally.
Valuation - Commission finally bowed to pressure from both EP and Council and we can be confident that an implementing provision allowing for successive sales will be included in the final text. Further work will be needed to secure acceptable text in that implementing act.
Temporary Storage - is bound to be a status (as now) rather than a procedure. Commission’s aim is to have “no change”, this inevitably will be “minimum change” as at least data sets will be harmonised. Council proposes TS be time limited to 90 days, without possibility of extension, instead of the current 21/45 days.
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