/ Tax Alerts Poland

The postponed application of the modernised customs code

Date08 Oct 2013

Tax news

On 11 June 2013, the Ministry of Finance has announced that the date of entry into force of the modernised customs code on the first November 2013 is postponed.

This change allowed the EU’s legislative bodies’ further work on the preparation and implementation of a unified customs code, which will replace if modernised, the code in the future, November 2013. It should be emphasised, however, that the provisions of the uniform customs code do not apply to importers and exporters of goods that come into force by secondary legislation for this act. This means that the new EU customs regulations, which will replace the existing community customs code, will not come into force within the next few years.

The EU Commission has already drafted a regulation amending the application date of the modernised customs code. The said regulation should after a vote in the European Parliament, be published in the EU’s official publication.

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