EU UCC - Developments and Trade Facilitation - Fredrik Mogren Legislative officer - Rotterdam ...
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
EU UCC – Developments
and Trade Facilitation
Fredrik Mogren
Legislative officer
for Philip Kermode, European Commission Director
Customs
DG TAXUD
29 March 2019
Rotterdam School of Management
Erasmus University
1Role of customs
• Protecting the financial interests of the EU & Member States
• Protecting the EU from unfair and illegal trade (e.g. counterfeit,
firearms, smuggled cultural goods, endangered species) while
supporting legitimate business activity
• Ensuring the security and safety of the EU, and protection of the
environment, where appropriate in close cooperation with other
agencies (e.g. phytosanitary, environment, agriculture)
• Balancing customs controls with trade facilitation
2EU customs and trade facilitation
• Over 2000 EU customs offices, many operating 24
hours per day and 365 days a year
• 9 customs declarations and over 100,000 EUR of value
handled per second in EU
• 99% of customs declarations now made electronically
• Even customs declarations submitted under standard
procedure (i.e. where no simplified procedures are
availed of) generally cleared within 1 hour (93% in
2016).
3UCC – some key elements for trade
Full automation/total shift to paperless via 17
new/ upgraded IT systems (14 trans-European; 3
national)
More simplification, efficiency and speed
EU wide common implementation
Fit for purpose customs rules
Reinforce AEO status: benefits for obligations
WTO Trade Facilitation Agreement fully
reflected
4Why did we decide to adopt the UCC?
Some reasons
• Adapt regulation to trade realities and modern
reporting and communication tools
• Strengthen legal certainty and predictability
• Protect financial interests of EU and Member States
• Join up customs across the EU and implement the
same way
• Adaptation of customs rules to Lisbon Treaty
requirements (Delegated Acts and Implementing Acts)
5UCC Legal Architecture
Implementing
Act and Work
Customs Code
COM adopts
EP/Council
"general" right of
Programme –
Committe votes
scrutiny
“how”
Delegated
Discussed in the
Acts-
EP/Council may
Customs Expert COM adopts
Group
object adoption
“what”
Basic Act –
COM Proposal
Co-decision by
EP and
Council
UCC-
Core principles
6UCC Calendar
• 9/10/2013: Adoption of the UCC
• 29/04/2014: Adoption of the Work Programme (IT)
• 1/5/2016: Application of the Code and beginning of work of
developing electronic systems for the application of the
procedures which depend on IT systems
• 1/5/2019: Deadline for reassessment of authorisations
under the old Code
• 31/12/2020 (soon 2025): Deadline for implementation of IT
systems and end of the transitional period
7IT transition
• UCC Work Programme foresees 17 new or
updated IT systems for the completion of
customs formalities
• Transitional rules apply while the IT systems are
not yet operational: these allow continued use of
existing versions of IT systems (e.g. transit) and
some paper-based systems
8Proposals to modify the UCC
• In April 2018, the Commission proposed to amend the
UCC to postpone from 2020 to 2025 the deadline for
completion of 7 of the UCC trans-European electronic
systems
• Compromise agreed by EP and Council allows until 2022
for 3 national systems plus annual progress report
• Adopted by EP on 13 March and expected adoption by
Council on 9 April
• Signature, publication and adoption to follow
9Reasons for needing more time
• 2020 was always an ambitious date, linked to the MFF
2014-2020. Both trade and MS expressed wish for a
longer/more orderly introduction of the systems.
• Delay in adopting legal rules for the design of the IT
systems (UCC Delegated & Implementing Acts)
• Data harmonisation difficulties: introducing new data
elements requires a full reprogramming of existing IT
systems
• Sequencing: the systems are closely interlinked and
need to be introduced in the right order
10New UCC IT planning until 2025
2017 2018 2019 2020 2021 2022 2023 2024 2025
1. REX 5. AEO 11. INF 9. NCTS (update) (Phase 5 & Phase 6)
2. BTI 8. PoUS
3.
6. EORI 16. GUM
Customs
2
Decisions
4. Digital 7. SURV
Signature 3
10. AES (update)
12. Special Procedures
17. ICS 2 (update)
13. NA, PN, TS
15. CCI Phase 1 & Phase 2
14. Nat. Import System 11Implications of the postponement
No major negative impact on the customs union
• Continued use of the existing version of some IT systems
(e.g. transit) and of some paper based procedures
• Progressive introduction of elements of postponed
systems:
Harmonisation of entry summary declarations by 2021
& export and transit declarations by 2023
Automated monitoring of the use of comprehensive
guarantees by 2024
Automated Centralised Clearance will progressively be
possible between 2021 and 2025 12Other UCC package amendments
• Amendment to the UCC to bring Campione d’Italia into the
EU customs territory and to make some other technical
amendments – to enter into force shortly
• Amendment to UCC Delegated Act to synchronise
obligation to declare low value consignments with the new
VAT rules for E-commerce to be implemented from
1/1/2021 – adopted by COM and now with EP and Council
for scrutiny
• Amendments to UCC Implementing Act – to implement
customs reporting obligations required under the new VAT
rules for e-commerce and rules to prevent abuse of
Customs Procedure 42/62 – under preparation
13i) UCC benefits for trade - AEO specific
• Customs simplifications (e.g. Centralised Clearance,
EIDR, Self-Assessment, Guarantee waivers/reductions)
• Fewer physical and document based controls
• Prior notification of controls, priority in the carrying out of
controls and choice of place of controls
• Recognition in other countries under mutual recognition
agreements
• Customs representatives with AEO status can provide
their services in all Member States
14ii) UCC benefits for trade (contd.)
• EIDR (Entry into Declarants' Records): for reliable
traders, customs may accept company records for
declarations
• Reductions of guarantees if some AEO criteria fulfilled
• IT changes (particularly Centralised Clearance)
• More uniform application by MS of customs rules
• Simplified rules on use of customs procedures (inward
processing, outward processing etc.)
• Requirement for customs to maintain regular dialogue
with economic operators and take views 15into accountInternational cooperation
• EU very active at international level to ensure
international agreement on balancing trade facilitation
with customs controls
• Common international standards, agreed at
organisations such as the WTO, WCO, UPU and ICAO,
will help lower costs/burdens for genuine economic
operators
• Work is ongoing on enlarging the network of agreements
on customs cooperation and mutual assistance with
other countries 16Upcoming work to facilitate trade
• E-manifest pilot – work with "DG MOVE"
colleagues in COM on harmonisation of all
maritime reporting formalities including customs
• Creation of a Single Window environment
17The challenges ahead (1)
• Gearing up the IT challenge both in Trade, MS
and COM
• Delivering common implementation in all MS
• Fleshing out the new simplifications while
guaranteeing control effectiveness
• Ensuring the continuing label of quality that is
AEO
18The challenges ahead (2)
• Continuing and reinforcing co-operation between
all
stakeholders
• Strengthening synergy between tax and customs
• Focussing on governance of the Customs
Union to make for seamless interaction and co-
operation
• Interacting with the wider world to ensure
19 more
effectiveness in customs processes across theConclusion
• Consultation is key – trade representatives at
meetings with MS where updates to UCC package
discussed contribute significantly to good solutions
• Cooperation with AEOs and trusted traders key to
helping customs manage EU’s borders – win-win
arrangement
• Need to be flexible and re-assess in the light of new
developments - tackle problems quickly
• Importance of guidance, on which trade also
consulted, help common interpretation/implementation
• Transparency applies in EU customs! 20Thank you
21You can also read
