The Customs Code establishes the general rules and procedures applicable to goods brought into or out on the customs territory of the Union and is applied uniformly throughout the Union.
Starting in June 2016 will enter into force the provisions regarding the use of electronic data processing techniques for all exchanges of information (statements, requests, decisions) between customs authorities and economic operators, as well as the methods of their storage; the methods for registration of the operators, depending on their quality, namely, whether or not they are established in the customs territory of the Union.
Also, starting with June 2016 will come into force the provisions relating to the communication of the information and data protection, in the category of confidential information being included the confidential information provided in confidence, obtained by the customs authorities in fulfilling their duties, which enter under the obligations of professional secrecy, and are not to be disclosed, except with the express permission of the person or authority that provided the information or where the customs authorities are required in this regard, in accordance with regulations, or in connection with legal proceedings.
In order to ensure an exchange of information between the Commission and Member States, they are to develop, maintain and use electronic systems for the exchange of information.
Also, since June 2016, regarding the applicable sanctions, it is provided that each Member States must provide effective, proportionate and dissuasive penalties in case of violation of customs legislation. The administrative sanctions may be pecuniary, including a settlement applied instead of criminal penalties or revoking, suspension, or amendment of any authorization held by the person concerned.
Within 180 days from the date of application of the article regarding the sanctions, the Member States are to inform the Commission of the national provisions in force.
Regarding the fees and costs, it is provided that the customs authorities do not request costs for the fulfillment of the customs controls or for any other actions concerning the application of customs legislation during the official opening hours of their competent customs offices.
The European Union Customs Code is binding in its entirety and directly applicable in all Member States.