Union Customs Code
Also called: UCC · Regulation (EU) No 952/2013 · Birlik Gümrük Kodu
The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic exchanges. It is completed by delegated and implementing acts, and its Article 5 contains the key definitions used across EU customs law. A major reform package is in the legislative process.
In practice
When customs and trader disagree in the EU, the UCC and its delegated and implementing regulations are the texts that settle the question.
Applies to: 
EU
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