Thursday 21 May 2009

EU: Community Customs Code (implementation)

The European Community (European Union) is more than a free trade area. It is a customs union with a common commercial policy with regard to the rest of the world (third countries), as laid down in Article 131 of the Treaty establishing the European Community (TEC).

Here are some updates for import and export businesses, depending on where they are located.


Community Customs Code

The centerpiece is the Community Customs Code. The latest consolidated version of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code is of 1 January 2007.



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Implementing provisions

Implementing provisions are contained in: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

The regulation has been amended several times, and the latest consolidated version of Regulation 2454/93 is of 1 January 2009.




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Latest amendments


Amending implementing provisions have now been published by:


Commission Regulation (EC) No 414/2009 of 30 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance), in OJEU 21.5.2009 L 125/6.





Ralf Grahn

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