Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code
Date: 2018-03-02
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU customs procedure, customs cooperation, customs regulations, data processing, exchange of information, information system, information technology applications

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 2.3.2018  COM(2018) 85 final 2018/0040 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code  
 
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
The provisions of the Union Customs Code1 (the Code) are being applied since 1 May 2016. 
A major goal of the Code is the shift to a complete use of electronic systems for interactions 
between  economic  operators  and  customs  authorities,  and  between  customs  authorities,  and 
the end of paper-based customs processes.  

The Code provides that different customs processes should be covered by electronic systems 
while also providing that the details of and planning for such systems should be set out in a 
separate  Work  Programme.  The  UCC  Work  Programme2  draws  up  planning  for  seventeen 
UCC electronic systems in total, on the basis of the Multi-Annual Strategic Plan (MASP) for 
all  electronic  customs  projects  that  is  prepared  and  updated  regularly  in  accordance  with  a 
2008 Decision3 of the European Parliament and the Council. The systems can be divided into 
two categories:  

(a) 

(b) 

fourteen  trans-European  systems  including  some  systems  that  have  national 
components for development by the Member States and  

three national systems that have to be developed or upgraded by the Member States 
alone.  

Article 278 of the Code provides that, until all the new electronic systems envisaged under the 
Code are operational, existing electronic and paper-based systems can continue to be used for 
customs processes. The Article establishes the end of 2020, at the latest, as the date by which 
the  use  of  these  transitional  arrangements  must  cease.  In  line  with  this  deadline,  the  Work 
Programme sets out step-by-step plans for completion of the work on the electronic systems 
by 2020. 

The Commission and the Member States are on track to finish the major part of the work on 
the electronic systems on time. In 2017 three of the seventeen systems were implemented and 
a first phase of another system was completed, all by their scheduled dates. In effect, close to 
eighty per cent of the Commission's work on the trans-European systems provided for under 
the  Work  Programme  will  be  completed  by  that  date.  However,  the  last  phases  of 
development  of  IT  systems  are  often  the  longest  and  therefore,  while  most  systems  will  be 
completed  by  2020,  some  will  only  be  partially  completed.  There  are  many  challenges  for 
both the Commission and Member States in this work of implementing seventeen electronic 
systems.  These  challenges,  that  were  impossible  to  predict at  the  time  the  deadline  was  set, 
include the following:  

1 

2 

3 

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying 
down the Union Customs Code (recast) (OJ L 56, 10.10.2013, p.1). 

Commission  Implementing  Decision  (EU)  2016/578  of  11  April  2016  establishing  the  Work 
Programme relating to the development and deployment of the electronic systems provided for in the 
Union Customs Code (OJ L 99, 15.4.2016, p.6). 

Decision  No  70/2008/EC  of  the  European  Parliament  and  of  the  Council  of  15  January  2008  on  a 
paperless environment for customs and trade (OJ L 23, 26.1.2008, p.21). 

EN 

1 

  EN 

 
 
                                                 
 
 
 
 

 

 

 

The  unavoidable  delay  in  completing  the  design  of  the  electronic  systems.  When 
setting  the  2020  deadline,  it  was  anticipated  that  the  rules  supplementing  and 
implementing  the  UCC  (the  UCC  Delegated  Regulation,4  the  UCC  Implementing 
Regulation5  and  the  UCC  Transitional  Delegated  Regulation6)  would  be  adopted 
very  soon  after  the  adoption  of  the  UCC  in  2013,  so  that  their  provisions  could  be 
taken  into  account  in  developing  the  IT  systems.  However,  as  it  happened, 
discussions took much longer than expected and the acts were only adopted in their 
final  form  in  late  2015/early  2016.  This  delay  meant  a  delay  in  producing  the 
functional and technical specifications for many of the electronic systems.  

The  enormity  of  the  work  of  interlinking  seventeen  electronic  systems  across  the 
whole  of  the  EU  and  the  particular  complexity  of  some  of  the  electronic  systems. 
These elements only became apparent as work started on the functional and technical 
specifications  for  the  systems.  Having  the  full  picture  following  the  work  on  the 
specifications  has  led  the  Commission  and  Member  States  to  the  conclusion  that  a 
revision of the target date for completion of the systems is necessary in some cases. 
This is particularly true for those electronic systems for which the specifications will 
only be completed in 2018. 

Data harmonisation difficulties. Since the adoption of the Delegated Regulation and 
the  Implementing  Regulation,  work  is  also  proceeding  at  an  intensive  pace  on 
harmonisation  of  the  data  provided  by  economic  operators.  This  element  is  crucial 
for  the  interoperability  of  the  different  UCC  electronic  systems,  for  a  harmonised 
application of the legal rules and for cooperation with other public services active at 
the border. Harmonising the data in line with international data models such as that 
of the World Customs Organisation also ensures better linkages with the IT systems 
of  third  countries  and  thus  greatly  facilitates  trade.  However,  this  work  involves  a 
much  heavier  than  expected  investment  in  terms  of  time  and  in  financial  terms  in 
fully reprogramming some of the existing electronic systems.  

Sequencing. When planning realistic timelines and costs, close attention must be paid 
to  the  impact  of  the  proposed  electronic  changes  on  the  customs  and  trade  eco-
system. As the electronic systems are closely interlinked, it is important to introduce 
them  in  the  right  order  (sequencing)  so  as  to  ensure  that  interdependencies  are 
respected  and  that  the  changes  for  administrations  and  trade  are  introduced  in  a 
structured and coherent manner.  

For all of these reasons, it has become necessary to provide for a later date (2025 at the latest) 
for full completion of work on some of the systems. This target date will ensure the smooth 
implementation  by  2020  of  the  majority  of  the  systems  and  the  later  implementation  of  the 
remaining systems, in proper sequence, on dates between 2021 and 2025. Half of the systems 

4 

5 

6 

Commission  Delegated  Regulation  (EU)  2015/2446  of  28  July  2015  supplementing  Regulation  (EU) 
No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union 
Customs Code (OJ L 58, 29.12.2015, p.1). 
Commission  Implementing  Regulation  (EU)  2015/2447  of  24  November  2015  laying  down  detailed 
rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament 
and  of  the  Council  of  9  October  2013  laying  down  the  Union  Customs  Code  (OJ  L  58,  29.12.2015, 
p.558). 
Commission  Delegated  Regulation  (EU)  2016/341  of  17  December  2015  supplementing  Regulation 
(EU)  No  952/2013  of  the  European  Parliament  and  of  the  Council  are  regards  transitional  rule  for 
certain  provisions  of  the  Union  Customs  Code  where  the  relevant  electronic  systems  are  not  yet 
operational (OJ 69, 15.3.2016, p.1). 

EN 

2 

  EN 

 
                                                 
for which implementation is to be delayed already exist and are merely being upgraded under 
the UCC while the other half are new systems.  

The systems to be postponed  are as follows:  

 

 

Upgrades for which the main technical challenge is the harmonisation of data i.e. the 
upgrades of the Import Control System (ICS), the New Computerised Transit System 
(NCTS),  the  Automated  Export  System  (AES)  and  the  National  Export  System 
(including the export component of the national Special Procedures System); and  

Three new systems which are designed to apply innovative features of the Code i.e. 
Centralised  Clearance  for  Import  (CCI),  Proof  of  Union  Status  (PoUS)  and 
Guarantee Management (GUM).  

The  postponement  to  2025  of  the  latest  delivery  date  for  these  electronic  systems  conflicts 
with Article 278 of the Code which only allows the use of means for the exchange and storage 
of information other than the planned electronic systems until 2020. Therefore, the deadline in 
Article 278 must be extended in respect of the delayed systems. Furthermore, action must be 
taken quickly in order to ensure legal certainty; business and customs administrations would 
have serious problems if, by 2020, some of the electronic systems were not implemented and 
at the same time the law prohibited the continued transitional use of alternative arrangements.  

As Member States and businesses need on average two years to make arrangements for each 
electronic system, the Commission has to provide certainty by 2018 about the re-planning for 
some of the systems and the related extension of the applicability of transitional arrangements 
after 2020 up to 2025. 

• 

Consistency with existing policy provisions in the policy area 

The amendment to Article 278 of the Code is consistent with the calendar for IT planning in 
the Multi-Annual Strategic Plan (MASP) and the Work Programme for the Code will shortly 
be updated on this basis via a new Commission Implementing Decision. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis is Article 33 and Article 207 of the Treaty on the Functioning of the European 
Union (TFEU) (customs cooperation and common commercial policy). 

• 

Subsidiarity (for non-exclusive competence)  

The proposal falls under the exclusive competence of the EU according to Article 3(1)(e), 

TFEU. • 

Proportionality 

The proposal does not entail any new policy developments compared to the legislative act it 
intends to amend; it modifies a single provision of that legislative act to extend the deadline 
for the use of transitional measures in respect of a small number of customs processes so that 
an existing policy  choice (gradual shift to  an electronic environment)  can  be better assured. 
As the Code is a legal act of the EU, it can only be amended by way of an equivalent legal act. 
Member States cannot act individually in this area. 

• 

Choice of the instrument 

In  order  to  tackle  the  aforementioned  problem,  the  Commission  proposes  to  amend  Article 
278 of the Code so that the transitional arrangements for the exchange and storage of customs 
information  (i.e.  existing  electronic  and  paper-based  systems)  can  continue  to  be  used  after 

EN 

3 

  EN 

 
 
 
2020  for  the  customs  processes  covered  by  the  electronic  systems  that  will  not  be 
implemented by 2020. 

The proposed amendment keeps the deadline of 2020 in Article 278 but at the same time it 
provides  for  an  extended  deadline  of  2025  in  relation  to  customs  processes  covered  by  the 
aforementioned electronic systems that will not be operational by 2020.  

3. 

STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS 

Stakeholder consultations 

The Commission has extensively consulted the Member States and listened to their concerns 
about the need for a more realistic timetable for the development of the electronic systems of 
the Union Customs Code and about the corresponding need for the continued applicability of 
transitional  arrangements  for  the  exchange  and  storage  of  customs  information  beyond  the 
current deadline of 2020. In addition to some written and bilateral consultations, these issues 
were discussed in detail at Commission meetings with Member States on 31 March 2017 and 
on  29-30  June  2017.  The  Commission  also  sent  Member  States  a  detailed  questionnaire  to 
obtain information on their preferences regarding systems that should be delayed if any had to 
be delayed.  The proposed new deadline and new planning schedule for the electronic systems 
takes into account the responses of Member States to that questionnaire.  

The Commission also consulted the trade representatives in the forum of the expert group that 
gathers representatives from diverse trade associations, the  Trade Contact Group, at Plenary 
meetings on 27 April 2017 and 12 July 2017. Businesses need realistic timetables and agree 
that the deadline to use the transitional arrangements for the exchange and storage of customs 
information  must be extended in the case of electronic systems that will be ready later than 
2020. 

Impact assessment 

This  initiative  does  not  require  an  impact  assessment  because  it  does  not  concern  a  policy 
choice. It simply suggests extending the use of the transitional arrangements that are already 
provided for in the Union Customs Code, for an additional period of time. This extension will, 
in fact, ensure a smoother and less disruptive implementation of the policy choice contained 
in  the  Code  for  a  gradual  shift  to  a  complete  use  of  electronic  systems  for  interactions 
between economic operators and customs authorities, and among customs authorities, and for 
the end of paper based procedures. 

The Commission has adopted a report7 on the implementation and impact to date of the Union 
Customs Code including its electronic systems, which provides more detail on the background 
to the delay in implementation of some electronic systems.  

Regulatory fitness and simplification 

The Code aims to ensure a shift to a fully electronic environment for all customs processes in 
order to ensure a framework for EU customs that is adapted to modern trade realities and thus 
to  improve  the  competitiveness  of  European  businesses  while  also  better  protecting  the 

7 

Report from the Commission to the European Parliament and the Council on the implementation of the 
Union Customs Code and on the exercise of the power to adopt delegated acts pursuant to Article 284 
thereunder [COM (2018)39] 

EN 

4 

  EN 

 
 
 
 
                                                 
financial  and  economic  interests  of  the  Union  and  the  Member  States  and  the  safety  and 
security  of  EU  consumers.  However,  the  deadline  to  implement  all  seventeen  relevant 
electronic systems by 2020 imposes considerable pressure on all involved  – on the Member 
States, the Commission and the business community. The proposed delay in implementation 
of a small number of systems will help to focus attention on ensuring the effective delivery of 
the other systems by 2020. Moreover, the delay can be managed by the present amendment to 
the  legal  framework,  to  allow  the  continued  transitional  use  after  2020  of  existing 
arrangements  in  the  case  of  the  customs  matters  dealt  with  by  the  electronic  systems  to  be 
delayed.  In  fact  these  existing  arrangements  already,  in  some  cases,  involve  electronic 
systems  and  the  provisions  of  the  Code  simply  provide  for  their  upgrade.  Therefore,  the 
postponement  of  the  deadline  for  the  delivery  of  some  IT  systems  will  not  jeopardise  the 
achievement of the objectives of the UCC. 

4. 

BUDGETARY IMPLICATIONS 

The possibility to use alternative means of exchange and storage of the customs information 
in the case of some of the UCC electronic systems does not have budgetary implications in 
the short term. The present initiative, by providing a legal safety net for the small number of 
electronic systems  to  be deployed later than 2020, allows full attention to  be focused in the 
next two years on the work of ensuring that the majority of the systems are finalised by 2020. 
It  thus  assists  in  the  achievement  of  the  objectives  of  the  UCC  including  that  of  better 
ensuring the protection of EU financial resources.  

Financing will be required under the next generation of EU customs funding programmes for 
post  2020  to  ensure  that  the  work  on  the  development  of  the  UCC  electronic  systems  can 
continue until 2025.  

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The Commission will, by 2021, carry out an interim evaluation of the UCC legal framework 
and  the  electronic  systems  implemented  by  that  date.  It  will  launch  a  more  comprehensive 
fitness  check  after  2025,  once  all  the  electronic  systems  are  in  place,  so  as  to  determine 
whether  there  are  gaps  or  errors  in  the  Code  that  need  to  be  addressed  by  a  more 
comprehensive proposal for amendment. 

• 

Detailed explanation of the specific provisions of the proposal 

In line with the legislative approach used for the current wording of Article 278, and for the 
the Code as a whole, the Commission proposes that the amended Article 278 will not name 
the  electronic  systems  that  are  delayed.  Instead  the  amendment  will  refer  to  the  groups  of 
legislative provisions that the electronic systems in question are designed to apply, as follows: 

 

 

 

Guarantee  Management  (GUM)  is  referred  to  as  the  electronic  system  designed  to 
apply  Articles  89  to  98  of  the  Code  (guarantee  for  a  potential  or  existing  customs 
debt); 

the Import Control System (ICS) is referred to as the  electronic system designed to 
apply Articles 127 to 130 of the Code (entry summary declaration); 

Proof  of  Union  Status  (PoUS)  is  referred  to  as  the  electronic  system  designed  to 
apply Articles 153 to 155 of the Code (customs status of goods);  

EN 

5 

  EN 

 
 

 

 

Centralised  Clearance  for  Import  (CCI)  is  referred  to  as  the  electronic  system 
designed to apply Article 179 of the Code  

the New Computerised Transit System (NCTS) is referred to as the electronic system 
designed  to  apply  Articles  210(a),  215(2),  226  to  230  and  233  to  234  of  the  Code 
(transit); and 

the Automated Export System (AES) plus the upgrade of the National Export System 
(covering also the export component of the national Special Procedures System) are 
referred to as the electronic systems designed to apply paragraph (d) of Article 210, 
Article 215(1) and Articles 263, 264, 267, 269 to 272, 274 and 275 of the Code (as 
applicable to goods taken out of the customs territory of the Union) .  

The  Automated  Export  System  (AES)  is  also  designed  to  apply  centralised  clearance  for 
export (Articles 179 of the Code) but to the extent that both Centralised Clearance (CCI) and 
AES  are  to  be  delivered  after  2020,  there  is  no  need  to  expressly  mention  the  connection 
between Article 179 and AES in the proposed new paragraph of Article 278 of the Code. 

If adopted, the amended text will allow a smooth transition from the existing, mainly paper-
based,  systems  to  the  new  electronic  environment  foreseen  in  the  Code.  The  transitional 
arrangements  for  each  of  the  electronic  systems  under  development,  and  that  would 
consequently continue to apply in the case of the delayed systems, are spelled out in detail in 
the UCC Transitional Delegated Regulation. The legal consequence of amending Article 278 
of the Code in the sense described above would be that some of these transitional measures 
apply for a longer period of time. The most important such measures are as follows: 

 

 

 

 

 

 

 

the  electronic  system  to  deal  with  the  entry  summary  declaration,  the  transit 
procedure and the export control would continue to be the existing versions of ICS, 
NCTS and the Export Control system;  

the  paper  form  T2L  would  continue  to  be  endorsed  by  the  customs  authorities  as 
proof of Union status;  

Annex  9  of  the  Transitional  Delegated  Regulation,  instead  of  Annex  B  of  the 
Delegated  Regulation,  would  set  the  applicable  data  requirements  for  declarations 
and notifications in the aforementioned IT systems that will be deployed after 2020;  

existing  paper-based  Union  transit  procedures  for  rail,  air  or  sea  would continue  to 
apply;  

paper documents could continue to be used to notify the exit of the goods from the 
customs territory;  

while  the  Member  States  involved  in  an  authorisation  for  Centralised  Clearance 
should  cooperate,  they  would  also  be  entitled  to  refuse  an  authorisation  where 
granting it would create a disproportionate administrative burden; and  

the information on guarantees used in several Member States for purposes other than 
transit  would  have  to  be  exchanged  between  Member  States  by  email  and  would 
have to be stored in the Member States' national systems. 

EN 

6 

  EN 

 
2018/0040 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) No 952/2013 to prolong the transitional use of means other 
than the electronic data-processing techniques provided for in the Union Customs Code 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 33 and Article 207 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

8 

9 

Under Regulation (EU) No 952/2013 of the European Parliament and of the Council 
laying  down  the  Union  Customs  Code8  (the  Code),  all  exchanges  of  information 
between customs authorities and between economic operators and customs authorities, 
and the storage of such  information, are to be made using electronic data-processing 
techniques. 

However,  the  Code  allows  for  the  use  of  means  of  exchange  and  storage  of 
information  other  than  electronic  data-processing  techniques  during  a  transitional 
period,  to  the  extent  that  the  electronic  systems  necessary  for  the  application  of  the 
provisions of the Code are not yet operational, but only until 31 December 2020 at the 
latest. 

In accordance with the Code, Member States are to cooperate with the Commission to 
develop, maintain and employ electronic systems for the exchange and the storage of 
customs information and the Commission is to draw up a work programme relating to 
the development and deployment of those electronic systems. 

The  Work  Programme  has  been  established  by  Commission  Implementing  Decision 
(EU)  2016/5789  .  It  contains  a  list  of  seventeen  electronic  systems  that  must  be 
developed for the application of the Code, either by the Member States alone (in the 
case  of  systems  to  be  managed  at  national  level  -  "national  systems")  or  by  the 
Member States and the Commission in close collaboration (in the case of Union-wide 
systems,  some  of  which  consist  both  of  Union-wide  components  and  national 
components -  "trans-European systems"). 

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying 
down the Union Customs Code (OJ L 269, 10.10.2013, p. 1). 
Commission  Implementing  Decision  (EU)  2016/578  of  11  April  2016  establishing  the  Work 
Programme relating to the development and deployment of the electronic systems provided for in the 
Union Customs Code (OJ L 99, 15.4.2016, p. 6). 

EN 

7 

  EN 

 
                                                 
(5) 

(6) 

(7) 

(8) 

The Work Programme sets out the planning schedule for the implementation of those 
national and trans-European systems 

There are many challenges in setting up all the necessary electronic systems by 2020 
both for the Commission and for the Member States. First, in some cases, harmonising 
the data elements on the basis of internationally accepted data models as required by 
the  Code  demands  a  full  reprogramming  of  existing  electronic  systems  and 
investments both in financial terms and in terms of time that are greater than foreseen 
at  the  time  of  adoption  of  the  Code.  Second,  as  the  electronic  systems  are  closely 
interlinked,  introducing  them  in  the  right  order  is  important.  Delays  in  the 
development  of  one  system  will  therefore  unavoidably  lead  to  delays  in  the 
development  of  others.  Third,  the  Code  (including  the  end  date  for  transitional 
measures on 31 December 2020) was adopted in 2013 while the rules supplementing 
and  implementing  it,  namely  Commission  Delegated  Regulation  (EU)  2015/244610, 
Commission Implementing Regulation (EU) 2015/244711 and Commission Delegated 
Regulation (EU) 2016/34112, were only adopted  in 2015 and 2016. The discussions on 
those rules took much longer than expected and this has caused a delay in setting out 
the  functional  and  technical  specifications  necessary  for  the  development  of  the 
electronic systems. 

It has become evident that, while most systems will be deployed by 2020, others can 
only be partially completed by that date.  

The  Commission,  after  having  consulted  Member  States  and  economic  operators, 
therefore proposes that work should continue after 31 December 2020 on two groups 
of systems. A first group consists of existing electronic systems that must be upgraded 
to take account of certain requirements of the Code, such as the harmonisation of the 
requirements on data to be input into the systems. This group consists of three trans-
European systems (the system dealing with Entry Summary Declarations, the system 
dealing with external and internal transit and the system dealing with goods taken out 
of the customs territory of the Union) as well as the National Export System (including 
the export component of the national Special Procedures System). The second group 
consists  of  three  new  trans-European  electronic  systems  (the  systems  concerning 
guarantees  for  a  potential  or  existing  customs  debt,  the  customs  status  of  goods  and 
centralised  clearance).  The  Commission,  in  partnership  with  the  Member  States,  has 
drawn up a detailed timetable with a view to deploying those systems over a period up 
to the end of 2025. 

(9) 

In line with the new planning for the development of the electronic systems, the period 
laid  down  in  the  Code  during  which  means  for  the  exchange  and  storage  of 
information, other than the electronic data-processing techniques referred to in Article 

10 

11 

12 

Commission  Delegated  Regulation  (EU)  2015/2446  of  28  July  2015  supplementing  Regulation  (EU) 
No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain 
provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).  
Commission  Implementing  Regulation  (EU)  2015/2447  of  24  November  2015  laying  down  detailed 
rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament 
and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). 
Commission  Delegated  Regulation  (EU)  2016/341  of  17  December  2015  supplementing  Regulation 
(EU)  No  952/2013  of  the  European  Parliament  and  of  the  Council  as  regards  transitional  rules  for 
certain  provisions  of  the  Union  Customs  Code  where  the  relevant  electronic  systems  are  not  yet 
operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1). 

EN 

8 

  EN 

 
                                                 
6(1) of the Code, may be used on a transitional basis, should also be extended to 2025 
as regards those two groups of electronic systems.  

(10)  With  regard  to  the  other  systems  to  be  set  up  for  the  purposes  of  implementing  the 
Code, the general end date of 31 December 2020 for the use of means for the exchange 
and  storage  of  information  other  than  the  electronic  data-processing  techniques 
referred to in Article 6(1) of the Code should continue to apply.  

(11)  The Code should therefore be amended accordingly, 

HAVE ADOPTED THIS REGULATION: 

Regulation (EU) No 952/2013 is amended as follows:  

(1) 

Article 278 is replaced by the following: 

Article 1 

"Article 278 

Transitional measures 

1. 

2. 

Means  for  the  exchange  and  storage  of  information,  other  than  the  electronic  data-
processing techniques referred to in Article 6(1), may be used on a transitional basis, 
until  31  December  2020  at  the  latest,  where  the  electronic  systems  which  are 
necessary for the application of the provisions of the Code other than those referred 
to in paragraph 2 are not yet operational.  

Means other than the electronic data-processing techniques referred to in Article 6(1) 
may be used on a transitional basis, until 31 December 2025 at the latest, where the 
electronic  systems  which  are  necessary  for  the  application  of  the  following 
provisions of the Code are not yet operational:  

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

the provisions on guarantees for a potential or existing customs debt laid down 
in Articles 89 to 98; 

the provisions on entry summary declarations laid down in Articles 127 to 130; 

the provisions on the customs status of goods laid down in Articles 153 to 155; 

the provisions on centralised clearance laid down in Article 179;  

the  provisions  on  transit  laid  down  in  Article  210(a),  Article  215(2),  Articles 
226 to 230 and Articles 233 to 234; and 

the  provisions  on  goods  taken  out  of  the  customs  territory  of  the  Union  laid 
down  in  Article  210  (d),  Article  215(1),  Articles  263  to  264,  Article  267, 
Articles 269 to 272 and Articles 274 to 275. 

(2) 

In Article 279, the words "in the situation referred to in" are replaced by the words 
"in the situations referred to in". 

This Regulation shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 2 

EN 

9 

  EN 

 
This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

EN 

10 

  EN