This information sheet explains the preliminary draft of the Union Customs Code Delegated and Implementing Act.
PDF, 1.1MB, 217 pages
PDF, 536KB, 185 pages
The Union Customs Code (Regulation (EU) No 952/2013) was adopted on 9 October 2013. It entered into force on 30 October 2013.
The European Commission has now issued its draft proposals for the Commission Acts (the Delegated Act and the Implementing Act that will support implementation of the Union Customs Code.
31 January 2014
HM Revenue & Customs
Customs Information Papers
Import and export: customs declarations, duties and tariffs
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