EU Commission provides transitional rules for

operators and customs authorities for a

limited period from 1 May 2016

On 17 December 2015, the European Commission adopted a

delegated act to establish transitional rules (hereafter the

Transitional Delegated Act) for operators and customs

authorities pending the introduction of new IT systems to

create a fully electronic customs environment..

"I warmly welcome The Transitional Delegated Act will now be notified

simultaneously to the European Parliament and to the Council, both of which

then have a period of two months, which can be extended by another two

months, to express an objection.

The present Act is the last element of the Union Customs Code (UCC) package

aimed to provide a modern and integrated EU customs system. It joins the

Delegated Act (DA) and the Implementing Act (IA) as the three pillars that

will, inter alia:

• streamline customs legislation and procedures;

• simplify customs rules and procedures and facilitate more efficient customs transactions in line with modern-day needs;

• complete the shift by customs authorities to a paperless and fully electronic environment; and

• reinforce swifter customs procedures for compliant and trustworthy

economic operators.

The Transitional Delegated Act lays down provisions for a transitional period

during which the electronic systems for the exchange of information between

customs authorities and the Commission and for the storage of such

information as laid down in the UCC Work Programme are finalized. (By way of

background information, the UCC Work Programme is used as planning and

transition tool to govern all necessary steps at Union and Member States level

to ensure full electronic implementation by 31 December 2020). Specifically, it

lays down the rules on the exchange and storage of data in the absence of

certain information technology (IT) systems, i.e. the use of existing systems or

the use of paper-forms, to allow implementation of the UCC while work

continues on the development and deployment of the relevant IT systems. In

addition, and in order to ensure predictability and legal certainty, the

Transitional Delegated Act contains suspensions of certain provisions in the

Delegated Act where they are needed, to clarify, where necessary, that paper

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