Customs code

EESC opinion: Customs code

Key points:


  • supports the proposed regulatory framework, comprising: amendments to the technical standards and rules of the Union Customs Code (UCC); corrections of technical errors and omissions, aligning the code with the Canada-EU Comprehensive Economic and Trade Agreement (CETA); and the inclusion of the municipality of Campione d'Italia and the Italian waters of Lake Lugano in the EU customs territory, as requested by the Member State concerned;
  • with regard to the inclusion of "territorial enclaves", recommends paying particular attention to making the necessary amendments at the same time to Directive 2008/118/EC (Excise duties) and Directive 2006/112/EC (the VAT Directive);
  • would also ask the Commission to send it the interim evaluation report on the UCC legal framework to be published in 2021 for the purpose of assessing the adequacy of the amendments to the present regulation and the efficiency of the common electronic systems which should be in place by that time.

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