New European customs legislation

customs legislations

As from 1 May 2016 a new European customs legislation was introduced under the name of UCC: Unions Customs Code. The new legislation replaces the new Community Customs Code. A part of the new legislation will become effective at once as from 1 May 2016 and a transitional arrangement will apply for the other part.

The most important changes in the customs legislation

 In the new customs legislation it is not possible anymore to apply the ‘first sale’ principle for determining the customs value of products. In practice this means that in cases where the “first sale principle” is consciously applied it is necessary to draw up a new commercial invoice. The ‘first sale’ method is a way to determine the value on which import duties have to be calculated. This method applies with export from the EU. Hereby the value of previous transactions may be used to determine the value of a later transaction.

The possibility to make use of an active distribution with repayment will disappear. Active distribution with repayment is a method whereby customs duties are repaid when a delivery ultimately reaches a specifically exempted destination.

Importers who already had a licence granted by the customs before this legislative change can continue to make use of this scheme until the issued licence terminates or is extended. After the expiry or extension of the licence it is only possible to apply the option of suspension.

What will change for you?

Besides the above-mentioned changes various other changes can be mentioned. Do you want to know which changes apply to you? Then phone Mr Arjen Tompkins, consultant International Tax Law of Accon avm (+31-318307158) or contact him through the advice form below.

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