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Blogs | 4 August 2020

Amendments to UCC Delegated Act | Blog | Customs4trade

In order to better adjust to the needs of economic operators and customs administrators, and to take into account the deployment of the latest IT systems, the European Commission has published new amendments to the UCC Delegated and Implementing Act. The main changes concern ICS2, eCommerce, and military mobility. The amended legislation has entered into force on July 16 and 20, 2020.

UCC legislation amendment impact

Import Control System 2 (ICS2)

Following recently released information regarding the new ICS2 system, the UCC Delegated Act has been amended with the following implications:

  1. A waiver to lodge an entry summary declaration (ENS) for postal consignments and goods below 22 EUR will progressively disappear.
  2. Time limits are set forth to lodge the ENS in case of transport by air.
  3. Transitional measures have been outlined until the full ICS2 system is operational.
  4. New rules for ENS data require it to be shared with all other member states, which will facilitate risk analysis by customs authorities.
  5. Multiple filing of an ENS per means of transport will be supported, meaning that the ENS declaration can be comprised of two or more partial ENS data sets lodged by different persons.


Once the new VAT rules for distance sales enter into force in July 2021, VAT will be due on all goods imported into the Union, regardless of their value. As a consequence, an electronic customs declaration will be required for all goods, including low-value consignment not exceeding 150 EUR. As member states can still update their National Import Systems until the end of 2022, it was necessary to introduce a transitional period to be able to guarantee a smooth implementation of the VAT eCommerce measures.

In order to ensure uniform rules for determining goods below 150 EUR, a new definition of ‘intrinsic value’ was introduced in the Delegated Act. In addition, the implementing regulation was amended to clarify that the customs office situated in the member state where the dispatch or the transport of goods ends is to be the customs office responsible for declaring certain duty-free goods for import. The condition is that those goods are declared for VAT purposes under a scheme other than the special scheme for distance sales of goods imported from third territories or third countries, the so-called Import One Stop Shop. The objective is to ensure that the VAT rate charged is that of the member state of destination or consumption of the goods.

Military Mobility

In order to streamline and simplify the customs formalities for goods moved or used in the context of military activities, a new customs document, EU form 302, was introduced. The new form will be used in addition to the existing NATO form 302. It is designed to reduce operational difficulties resulting from a lack of clarity regarding the use of the form 302 for temporary export and re-import of military goods.

Do you want to know more? Read the full publication of Delegated Regulation (EU) 2020/877 and Implementing Regulation (EU) 2020/893 or contact one of our experts who will gladly assist you in answering any of your customs or excise questions.


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