Introduction: transition arrangements for Special Procedures
There are transition arrangements in place to move fully from the Community Customs Code (CCC) (Council Regulation 2913/93) to the Union Customs Code (UCC) (Regulation (EU) No 952/2013).
Full details of the transition arrangements can be found in CAA04000.
General principles for special procedures during the transition period
Goods entered to the following special procedures on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the UCC rules:
- End-use (this includes the new requirement for a Bill of Discharge to be submitted)
- Customs Warehousing (with the exception of type D)
- Inward Processing suspension
- Processing under Customs Control.
Goods entered to the following special procedures on or before 30 April 2016 but discharged on or after 1 May 2016 must be discharged under the CCC rules:
- Inward Processing drawback
- Temporary Admissions
- Customs Warehousing type D
- Outward Processing.
Goods entered before 1 May 2016 to a type D customs warehouse may only be removed using the type D rules of assessment until 31 December 2018.
The table in CAA4100 details the specific types of operations which may be operated under a Community Customs Code (Reg. No. 2913/92) authorisation and those which may only be performed if a new Union Customs Code authorisation is held.
Only processes, premises or operations which are authorised before 1 May 2016 will be allowed to continue under the Community Customs Code (Reg. No. 2913/92). Any new operations, premises or processes to be added will require full re-authorisation under the Code.
Requests for amendments to existing Community Customs Code
Any request to ‘amend’ an existing authorisation should be scrutinised to ensure they do not fall into the category of requiring the issue of a new UCC authorisation.
Circumstances requiring a new UCC authorisation
There are some circumstances when it will be required to obtain a new UCC authorisation, the matrix in CAA04020 explains these.
Further information on transition rules (and matrix tables) relating to individual special procedures can be found in the CAA manual as follows:
Transition arrangements for SPs - General provisions/CAA04100
Transition arrangements for storage - CW/CAA04110
Transition arrangement for processing- IP and OPR/CAA04120
Transition arrangements for specific use - End Use and TA/CAA04130