Unions Customs Code | British Chambers of Commerce

Export Britain

Union Customs Codes: Top 5 issues for UK exporters

Paul Wrighting
Documentation and Trade Training Manager, British Chambers of Commerce

9 March 2015

The Union Customs Code (UCC) is nearing implementation on the 1st of May 2016 and will impact especially on non AEO holders, including in its provisions:

1. Mandatory guarantees required for special procedures made up of Processing (inward processing and outward processing

2. Mandatory guarantees required for special temporary storage

3. The ability to move goods under temporary storage rather than National Transit or NCTS - The current national transit simplifications will no longer be available. In its place, goods will be able to move, subject to certain conditions, between TS facilities under cover of the TS authorisation. This method will be available for movements between different authorisation holders or within the same authorisation. Alternatively, NCTS can be used.

4. Removal of sales provisions relating to valuation - It is proposed that the current earlier sale facility be withdrawn and will be replaced by a last sale only rule

5. Self Assessment - The scope of self assessment has not been established and is still the subject of negotiations. However, the principle of self assessment is that an authorised person will take responsibility for and perform certain formalities/controls normally undertaken by customs.

Given the above, it is recommended that all businesses look into the benefits of AEO and act to register now to they can take advantage of all the benefits when introduced in 2016.

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