Introduction of the Union Customs Code from 1 May 2016

A new customs information paper has been released on the subject of the introduction of the Union Customs Code (UCC) legislation and how it affects Temporary Storage (TS).

The UCC is being introduced across the European Union on 1 May 2016. The UCC is part of the modernisation of customs and will serve as the new framework Regulation on the rules and procedures for customs throughout the EU. Under the UCC, there will be a number of changes to how goods cross EU borders and some transitional arrangements will operate until 2020.

Anyone operating from a TS facility must be approved to do so in their own name and under UCC criteria. There are transitional measures in place for existing TS approvals.

This allows those already operating a TS facility to continue to operate in the present way, whether leasing, subcontracting or sharing the facility until the earliest of the following:

  • you need to make an adjustment to your authorisation;
  • a new authorisation is applied for after its natural expiry date;
  • 1 May 2019 whichever is the earliest.
  • From 1 May 2016, any new request for a TS approval will be made under UCC criteria including the requirement to exclusively operate the facility.

Source: HM Revenue & Customs | 27-04-2016