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HMRC internal manual

Customs Special Procedures Manual

Introduction: laws and regulations

The law covering Special Procedures is laid down in the Union Customs Code (UCC):

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013.

For the purposes of this guidance, the Union Customs Code will be referred to as the Code or UCC.

The rules for implementing the UCC are laid down in:

  • Commission Delegated Regulation (EU) 2015/2446 (which will be referred to as the Delegated Act (DA))
  • Commission Implementing Regulation (EU) 2015/2447 (which will be referred to as the Implementing Act (IA))

Rules for the period of transition (for those who continue to operate under pre-UCC authorisations) are laid down in the Transition Delegated Act and its annexes.

These regulations can be accessed via the EU Commission website.

Any references to the previous EU customs legislation will be referred to as the Community Customs Code (or CCC) - Reg. No. 2913/92 or the Community Customs Code Implementing Provisions (CCCIP) Reg. No. 2454/93.

For further information see - UCC and its Delegated & Implementing Acts (DA & IA)/CAA05020 .