This changes for you with the UCC

Since 1 May 2016, the new customs law, the Union Customs Code (in short: UCC) is applicable. What has changed? What remained unchanged? What changes after the defined transitional period? We have summarized below the current status and the most important changes that could affect you.

Origin of goods and preferences:

Elimination of the Form A certificate of origin and introduction of the Registered Exporter (REX) in the GSP system

Customs value and customs debt:

The possibility of registering pre-acquisition transactions (so-called first-sale rule) has been abolished.

In future, royalties also need to be added to the customs value if a third party is the licensor.

In future, customs debt law provides for the possibility of recovery and extinction, e.g. in the event of errors in the customs declaration.

Binding Tariff Information (BTI)

BTIs are issued with a validity of three years (previously six years). Both the customs administration and the applicant are bound by it in future and reference to the BTI is required in the customs declaration.