INTERIM EVALUATION OF UCC IMPLEMENTATION
On 1 June, the European Commission published the interim evaluation of the UCC, which provides an assessment of the implementation of the UCC legal provisions and delivery of IT systems at EU and Member States’ levels from 1 May 2016 to end of December 2020.
The analysis shows that the success of the UCC’s implementation is partial. Some tangible progress in improving the customs environment has been realised but this does not evenly concern all the areas analysed. The UCC contributed to clarifying and harmonising customs rules towards reducing divergent approaches across Member States, such as in the areas of customs decisions, conditions for granting the status of Authorised Economic Operator and in some special procedures. However, harmonisation is insufficient in certain other areas, in particular risk management and monitoring of the AEO status, and varied interpretations of rules continue to be a problem.
While the state of implementation of the legal provisions can overall be said to be on track, some difficulties remain with the implementation of the IT systems. As many of the most significant changes introduced by the UCC are dependent on ongoing IT projects, many of the anticipated benefits of the UCC are yet to be realised. In addition, the evaluation revealed that the implementation of the UCC did not fully tap into the potential synergies with related policies and proper coordination between customs authorities and other relevant national administrations in charge of applying EU policies at the border is lacking. Insufficient coordination for the purpose of aligning requirements, standards (particularly regarding data collection and sharing) and procedures has reportedly been an obstacle for digitalisation and held up progress on implementing crucial simplifications.
throughout 2020 and 2021, CLECAT contributed extensively to various consultations (including a detailed questionnaire for economic operators and a public consultation), targeted interviews with members, and a dedicated TCG meeting with DG TAXUD. The findings of the evaluation generally concur with the views expressed by CLECAT and its members.