New Union Customs Code (4/4) – Special procedures and re-export after special procedures
As from the 1st of May 2016, the new Union Customs Code (UCC) (Regulation 952/2013), the Delegated Regulation (2015/2446) and the Commission Implementing Regulation (2015/2447) have entered into force. Of course, this new European customs legislation of course entails important changes. Kneppelhout & Korthals deals briefly with some relevant changes.
In the new customs law, the inward processing-procedure is merged with processing under customs control, this last regulation does not exist anymore. The opportunity to choose inward processing drawback procedure does not return. In the UCC only the suspension procedure is possible, with as a consequence the mandatory guarantor. The customs authorities can decide to lower or exempt the undertaking given by a guarantor if a company has an AEO-certificate. Whether new or old customs regulations should be applied, depends on the date of placements of goods under the procedure.Another important change in the regulations of the inward processing procedure is the suspension of the obligation for export. In the new customs regulation it is sufficient if goods are imported out of a non-EU country to be processed in the EU. The authorisation-holder does not have to prove the intention to export the goods after processing anymore. This means that the compensating interest will be abandoned.
Also in the system of customs warehouse a lot is changing. The current types as we know them do no longer exist. The customs warehouse type B will become a public customs warehouse type II. Customs warehouse type C, D and E will become a private customs warehouse. The difference between the old types does not exist anymore. The free zone type II and free warehouse will be abandoned. These will, depending on the company that has the authorisation, be replaced either by a public customs warehouse type II or a private customs warehouse. All current authorisations will be reassessed between the 1st of May 2016 and the 1st of May 2019. The customs authorities will contact the authorisation-holder about this reassessment.
Removal from customs warehouse/re-export
Under the CCC it was common to only make a transit document for re-export of non-Union goods out of the customs community (after placement under the inward processing procedure, temporary admission or customs warehouse). As of the 1st of May 2016, it is obligated to submit a re-export declaration for these goods. The opportunity to only submit a declaration for external transit is abandoned. Depending on the authorisation, the declaration for re-export can also be used to cover the movement. If the authorisation does not allow movement to the customs office of exit, then a transit declaration should be submitted.
Which actions should you take?
If your organisation has a customs warehouse authorisation, this will be reassessed before the 1st of May 2019. Depending on your situation, it will either be an autorisation for a private or public customs warehouse. If you re-export goods after placement under the inward processing procedure, temporary admission or customs warehouse, be aware that you need to submit a declaration for re-export and possibly a transit declaration.
If you have any questions or if you would like to receive more information, please do not hesitate to contact one of our customs specialists.
Disclaimer: the content of this information sheet is compiled with utmost care. We are not liable for the content, which cannot be used as a basis for creating individual rights.