Union Customs Code
5.12.2019
Question for written answer E-004230/2019
to the Commission
Rule 138
Pascal Arimont (PPE)
Article 278 of Regulation (EU) 952/2013 allowed for the transitional use of manual processes instead of IT systems until 31 December 2020. Regulation (EU) 2019/632 prolonged this period until 31 December 2022. This legislation requires the Member States and the Commission to implement a large number of rules regarding IT-related customs systems and procedures. One of the key dates of the new Union Customs Code (UCC) work programme is to implement the VAT e-commerce package by 1 January 2021. The current transitional measures for customs clearance of the rapidly growing quantity of low value consignments do not meet the requirements under the VAT e-commerce package. If only one Member State fails to meet the January 2021 deadline, the level playing field between Member States will be lost and trade will have to follow different rules, depending on which Member States the goods are being imported into.
In this context, a European Court of Auditors Special Report of 2018 [1] made a series of recommendations to be implemented by 2020 [2] .
What is the Commission planning in order to ensure that all Member States will simultaneously put in place the series of systems mandated by the UCC and, in particular, to ensure that they meet the 1 January 2021 deadline? What have the Member States done in the meantime to achieve this?
- [1] https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=47201
- [2] The recommendations were as follows: Gear programme design towards IT implementation; improving IT project time, resource and scope estimates; facilitate cooperative IT development; and streamlining governance by enhancing communication.