The Modernised Customs Code (MCC) has been designed by the European Commission to offer benefits to legitimate traders and to simplify customs procedures. This Regulation contains the general rules and procedures which ensure the implementation of the tariff and other common policy measures in connection with trading goods.  These amendments were necessary as a consequence of the important legal changes which have occurred in recent years, such as the Amendment to the International Convention on the simplification and harmonisation of customs procedures (the revised Kyoto Convention).  

The new Code should be the key element to ensure that electronic declarations and processing are the rule and paper-based declarations and processing the exception !

The amending Regulation on the EU Modernised Customs Code has been published on EU Official Journal No L145 of 04/06/08. 

With respect to the effectiveness to the MCC the following should be noted: Certain articles of the MCC will become effective as of June 24, 2008.  However, the impact on your business as of June 24, 2008 will be rather small.  The major part of the articles of the MCC will only be applicable as of the implementation date of the implementing provisions of the MCC.  According to the provisions of the MCC the implementing provisions will become effective between June 24, 2009 and June 24, 2013.  At that time the impact of your business should be evaluated.