The new European Customs Legislation (UCC)

Guidelines and guidance on the Union Customs Code

The EU Commission has provided an information document on the customs value (under the new Rules of the UCC). This document is intended to provide guidance on the determination or determination of the customs value, in particular the regulation of the last sale and the addition of royalties.

• Customs Value: Taxud B4/ (2016) 808781, Customs Valuation Guidance Articles 128 & 136 IA with practical examples
• AEO: Guidelines Authorised Economic Operators (AEO), TAXUD/B2/047/2011 -Rev.6
• Simplified procedures: TAXUD/ Original EN, SIMPLIFICATIONS – Title V UCC/ “Guidance for MSs, Trade and COM” – first final draft