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Update to the UCC

The European Union made the decision to establish a single window for customs (or its official designation: “EU Single Window Environment for Customs”) in order to facilitate international trade, speed up the customs clearance process, and lower the likelihood of fraud. On 24 October 2022, the Council of the European Union enacted a new regulation that establishes the necessary framework for digital cooperation between customs and associated competent authorities (link to relevant regulation: pdf ( The final wording of this regulation can now be signed during the European Parliament’s November plenary and published in the Official Journal of the European Union. The regulation will enter into force on the third day following its publication and as of that date the Union Customs Code will be amended accordingly to reflect the wording of the regulation.

The regulation in principle aims for a 9 year period for the single customs system to become live, but – similar to other measures to digitalization of other EU customs procedures – this might potentially take longer. Nevertheless, a window has been opened.

Take away of new regulation

Smooth trade must be supported by effective customs clearance and procedures that safeguard the EU citizens, businesses and environment. Currently the lack of alignment between EU non-customs formalities and customs formalities leads to complex and burdensome reporting obligations for traders, inefficient goods clearance processes conducive to error and fraud, and additional costs for economic operators. Once the single customs system is fully deployed, businesses will not need to use various websites to submit paperwork to separate customs, regulatory and governmental authorities. Customs and other authorities will be able to automatically check that the items in question comply with EU regulations and that all relevant formalities have been fulfilled thanks to the single window environment.

The new regulations are anticipated to improve cross-border trade’s efficiency in the EU and will lessen the administrative load on businesses, especially by reducing wait times and making customs clearance easier and more automated.


Jennifer Revis is a partner in Baker McKenzie's London office and co-leads our EMEA Customs Team.
Jennifer focuses her practice on the public regulation of international trade, particularly in a wide range of customs compliance issues. She regularly advises clients on import matters, including customs valuation, rules of origin, and classification. She has worked with clients designing and implementing their compliance programs, policies, procedures and risk assessments, and assisting them in customs audits. She has significant experience in managing global customs projects and disputes, particularly in the area of customs valuation (transfer pricing; assists; royalties). Jennifer also advises on FTAs and trade remedies matters.
Jennifer has been consistently recognised as a "Leading Individual" for Customs & Excise and “Next Generation Partner” for Trade, WTO Anti-Dumping And Customs. Clients describe her as "an outstanding customs lawyer and litigator with fantastic experience. She is also easy to work with and leads her team with aplomb", "without a doubt, one of the best customs lawyers in the business (…) with an exceptionally deep knowledge of customs valuation concepts, as well as considerable experience applying those concepts in a variety of jurisdictions."
Jennifer has been on secondment to the UK customs authorities (Her Majesty's Revenue and Customs) in their tax and excise litigation department and to the Firm's European Law Centre in Brussels.


Jaap Huenges Wajer is an associate in the Indirect Tax Team in Baker McKenzie’s Amsterdam office. His practice is focused on advising national and international companies in all value added tax, customs and excise duty related matters. More specific, the emphasis for his advising role regards structuring of international sale and supply chains, optimizing inbound transactions in respect to customs, the litigation in value added tax, customs and excise duty matters. He advises clients across a number of sectors including pharmaceuticals, technology, manufacturing, energy and consumer goods. Furthermore, he advises various real estate projects, ranging from single building blocks, including offices and residential, to larger international real estate portfolios.

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