Publications

Revision proposals for the UCC

The European Customs Code (UCC) will be revised! The direct trigger for revision was the advice of the 'Wise Persons Group' of March 2022. In May 2023, the legislative proposals were published and concern a revision of the UCC, a simplified approach for distance sales and the introduction of new enforcement instruments. In this contribution we will explain four proposed changes in more detail.

AEO and monitoring: Risk or opportunity

Your company may have had an AEO (Authorised Economic Operator) authorisation for several years now. In that case, you have already had one or more external audits by Customs. In order to successfully pass such an audit, you must be able to demonstrate to the customs auditors that you are 'in control'. To this end, you must monitor the processes to which AEO applies. Monitoring is an intensive activity and is seen by many companies as a necessary evil. Entrepreneurs are busy with doing business. In addition, "customs", let alone AEO and monitoring, is often not the "core business". However, if you understand the idea of AEO, then it is logical to want to actually comply with the AEO monitoring requirements. In this article, I will discuss the opportunities that AEO monitoring offers your company.