Concepts in the new Union Customs Code
As the new Union Customs Code entered into force on 1 May 2016, many of the concepts in multiple customs procedures have changed. You will find a list of new and old concepts below, to help you stay up-to-date.
This page will be updated as more parts of the legislation enter into force. Please return here if you encounter a new word or concept that you do not recognise.
You can use the search function (Ctrl + F) when looking for a new or old concept. The concepts are organised by the following titles:
Responsible for the procedure
The person lodging the customs declaration or on whose account a customs declaration is lodged, or a person to whom rights or obligations related to a customs procedure has been transferred.
Deferred payment option
Previously “Approval for deferred payment”.
Customs office of destination
Previously “Customs office of designation”
Releasing goods into a customs procedure
Same as “Clearing goods”
This authorisation was previously known as “Authorised consignor for proof of Union status”
Previously “fall-back procedure”
Entry in the declarant's records
Previously “note in accounts” A previous authorisation that applies to all authorisations with entry in the declarant’s records
Previously “Community goods”
Customs office of exit
Previously “customs office of departure”
Previously “Location of goods code”
Amendment of customs declaration