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Union Customs Code (UCC)

The Union Customs Code (UCC) is part of the modernization of customs and serves as the new framework regulation on the rules and procedures for customs throughout the EU. Its substantive provisions entered into force on 1 May 2016. All required changes have to be realized until the end of December 2020. In this context, Austria has to implement 17 different projects.

The UCC is meant as a natural evolution towards a modern customs environment for which the results and benefits will be grasped only when it will be implemented in its full capacity by the end of 2020 with a view to:

  • streamline customs legislation and procedures
  • complete the shift by customs to a paperless and fully electronic and interoperable environment
  • offer greater legal certainty and uniformity to businesses and increase clarity for customs officials throughout the EU
  • simplify customs rules and procedures and facilitate more efficient customs transactions in line with modern-day needs

This will enhance the competitiveness of European businesses and thereby advance the main goals of the EU strategy for growth and jobs. In addition, the changes envisaged by 2020 will protect the flow of goods transiting or moving in and out of the Union and safeguard the financial and economic interests of the Union and of the member states as well as the safety and security requirements.