On 1 May 2016, the new Union Customs Code (Regulation of the European Parliament and the Council No 952/2013) and Commission Delegated Regulation No 2015/2446 came into force alongside Commission Implementing Regulation No 2015/2447, which together form the new foundation for customs law applicable throughout the EU. The amended law’s main objective is mainly to streamline customs legislation, improve legal certainty and also to transition customs offices to a purely electronic environment.
The amended law will give statute on Authorised Economic Operator (AEO) that are currently used greater weight and make them more significant. AEOs are generally companies that have met certain prerequisites (compliance with customs provisions, proper accounting and solvency) and are thus allowed to apply certain simplifications in customs procedures such as centralised clearance in several Member States and are also exempted from having to present goods for local clearance. At the same time, the amended Union Customs Code requires AEO statute applicants not to have committed any serious violation of tax laws in the last three years.
The new Union Customs Code also brings changes in licence fees. In the past, royalties and licence fees were often not included in customs tariffs and consequently were not subject to import charges. However, the new law adds licence fees and royalties to the customs value of goods even when goods are going to be sold to a buyer only if licence fees are paid to the licence provider or where the seller unconditionally requires licence fees to be paid to a third provider. The result should be a more detailed review of trade agreements.
The new customs law removes the option of a company calculating customs duties on imports using the “price of first sale” (i.e. the price the supplier should pay to its subcontractors) instead of the price invoiced by the supplier. Current arrangements may still be applied on a transitional basis until 31 December 2017, although only if the delivery is being made under a contract concluded before 18 January 2016.
The new customs law also provides additional possibilities for extinguishing customs debts. It specifically covers a situation where a violation giving rise to a customs debt has no significant consequences for the proper conduct of the customs procedure and, in addition, all necessary formalities have been observed, and also where it is established that the goods have not been consumed, but merely transferred from the customs territory of the EU and no fraud has been committed.
Other changes include less stringent rules for amending a customs declaration, the option of a comprehensive guarantee for a number of customs procedures, changes in binding information on tariff classification and the origin of goods, regulations covering suppliers’ declarations and a change whose effect in future will be in principle the composition of the guarantee for approved placement of goods.
