Union Customs Code (UCC) future IT developments

Revenue continue to undertake a large body of mandatory electronic customs systems developments over the period of 2020. The UCC and the related Information Technology (IT) Work Programme requires Revenue to do this.

Among the principles enshrined in the UCC are:

  • The mandatory use of electronic processing techniques for the exchange and storage of information between:
    • customs authorities
    • customs authorities and economic operators.
  • The uniform application of the UCC across all Member States including the use of internationally accepted data models and message formats.
  • The adoption of a work programme to support the upgrading or development of the electronic systems and associated processes. It also includes the setting up of the transitional periods and the regular review of that work programme.
  • The use of non-electronic processing techniques on a transitional basis, up to 31 December 2020, where electronic systems are being upgraded or developed.

The EU Commission formally sets out its plans and timescales for IT development in:

These documents are updated regularly by the EU Commission.