Future Customs Development

Union Customs Code (UCC) IT developments

Revenue continue to undertake a large body of mandatory electronic customs systems developments over the periods of 2021 to 2025. 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 1 September 2025, where electronic systems are being upgraded or developed.

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

• the UCC IT Work Programme 
• Multi Annual Strategic Plan (MASP).

These documents are updated regularly by the EU Commission.

Next: Customs Reform Package