UZK

UCC stands for the Union Customs Code, which is the customs code of the European Union (EU). The UCC, together with the delegated regulation and the associated implementing regulations, forms the customs law of the EU. The UCC consolidates all customs legislation, harmonizes it, and thus serves the customs union of the EU.

Based on the concept of the free internal market, the UCC regulates all issues of customs law: the operation of customs authorities, central customs clearance, special customs procedures, customs debt law, electronic data exchange, and data storage in customs practice. The UCC has been applicable since May 1, 2016, and will replace all previous procedures by the year 2020.