Business tax – guidance

Customs Information Paper 3 (2014): the Union Customs Code Commission Acts

This information sheet explains access to the European Commission’s draft proposals for Commission Acts that will support the Union Customs Code.


The Union Customs Code (UCC) (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 UCC.