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Document 32008R0450
Modernised Community Customs Code
This summary has been archived and will not be updated. See
'Union Customs Code'
for an updated information about the subject.
Modernised Community Customs Code
The Community Customs Code lays down and defines the legislation applicable to the import and export of goods between the European Community and non-member countries. This new code aims to facilitate trade whilst also guaranteeing a high level of border security.
ACT
Regulation (EC) No. 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) [Official Journal L 145 of 04.06.2008].
SUMMARY
The Modernised Customs Code creates a new electronic customs environment. The new Code integrates the common customs procedures in the Member States while reinforcing convergence between the computerised systems of the 28 customs authorities. It replaces the 1992 Customs Community Code from 1 November 2013.
The Code’s provisions
The 2008 Modernised Customs Code covers:
New provisions regarding the streamlining of customs procedures to facilitate trade and prevent new threats.
Thus through strengthening the common regulatory and operational framework of customs authorities, the Code introduces modern processes based on electronic techniques in order to:
Following the 2003 CommunicationA simple and paperless environment for customs and trade, the use of information and communication technologies has become the rule.
Common information systems enable data exchange between customs authorities and compliance with data-protection provisions. In particular these systems are concerned with:
Common system of value added tax
The new legal framework will simplify customs procedures for trade in goods between parts of customs territory of the Community to which Council Directive 2006/112/EC on the common system of value added tax applies and parts to which it does not apply.
Context
The Community Customs Code has been modernised following the expiry of the ECSC Treaty and the two successive enlargements of the European Union. Furthermore, it now conforms with the International Convention on the simplification and harmonisation of customs procedures , and the Charter of Fundamental Rights of the European Union.
REFERENCES
Act |
Entry into force |
Deadline for transposition in the Member States |
Official Journal |
Regulation (EC) No. 450/2008 [adoption: Co-decision COD/2005/0246 ] |
24.6.2008 |
- |
OJ L 145 of 4.6.2008 |
Amending act(s) |
Entry into force |
Deadline for transposition in the Member States |
Official Journal |
Regulation (EU) No. 528/2013 |
19.6.2013 |
- |
OJ L 165 of 18.6.2013 |
RELATED ACTS
Decision No. 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade [Official Journal L23/21 of 26.1.2008].
Last updated: 24.02.2014