After more than twenty years from the adoption of the customs community cod, the regulation No. 952 of the 9 October 2013 establishes the Union Customs Cod. This provision contains the new discipline for the conduct of customs operations and a whole series of operational innovations unscheduled in the previous community customs code. (Reg. 2913 in 92).
The new provisions have come into force from May 1st, 2016
It has been envisaged a transitional period until 1st May 2019 in order to protect the legitimate interests of the economic operators and guarantee both the validity of the decisions taken and the authorisations issued in force of the previous EU customs legislation for the purpose of adapting these decisions and authorisations to the new legal reassessment. The progressive adaptation of the electronic systems of the Member States to the new operational modalities will be, as a matter of fact, probably within the end of 2020.