Union Customs Code

EENI- School of International Business

Subject (Course): the New Customs Code of the European Union. Syllabus:

1. Introduction to the New Customs Code of the European Union
2. The main novelties of the New Union Customs Code
3. Analysis of the New EU Customs Code
4. The EU product classification system
5. The Tariff Nomenclature
6. Customs Debt and Guarantees
7. Goods Receipt, Declarations and Simplifications
8. Customs Status, Transit and leave the EU Customs Territory
9. Special Regimes
10. Authorised Economic Operators
11. Exporter Registration System
12. Analysis of the New Union Customs Code

Objectives of the Subject “The New Union Customs Code” are:

1. To understand the New Union Customs Code
2. To analyse the new simplified customs procedures of the EU
3. To know the EU special regimes

Sample of the subject - the New Union Customs Code:

Subject Description - Union Customs Code (European Union):

The new Customs Code of the European Union and its complementary rules have been in force since 1 May 2016. The fundamental objective is to consolidate the European economic integration by optimising customs procedures of the EU (Customs Union) as well as enhancing foreign trade.

The complementary rules of the new European Customs Code define the European customs procedures.

The new European Customs Code enhances the use of new information technologies and the role of economic operators. The concept of customs value and exporter has been redefined.

Customs regimes are referred to as special regimes and can be:

A) General
- Release for free circulation.
- Export.

B) Specials
- Storage (customs warehouse and free zones)
- Transit (external or internal)
- Special destination (temporary importation and final destination)
- Improvement (passive and active).

In the New Customs Code, free warehouses, free zones (type II) or the reimbursement system for inward processing are eliminated.

A new exporter registration system is defined for beneficiary Generalised System of Preferences (GSP) member states.

This new code replaces the previous one.

How to export to the EU

The Union Customs Code belongs to the European Economic Area of the Western Civilisation.