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Modificación CAU y RD-RE. Sistema de control de importaciones 2 (ICS2) y e-commerce

Actualizado: 27 oct 2023

El 26 de junio y el 29 de junio de 2020, la Comisión Europea modificó el Reglamento Delegado del CAU y el Reglamento de Ejecución del CAU UCC para satisfacer mejor las necesidades de los operadores económicos y las administraciones aduaneras. Las nuevas normas entran en vigor los días 16 y 20 de julio de 2020, respectivamente.

On 26 June and 29 June 2020, the European Commission amended the UCC Delegated Act and the UCC Implementing Act to better serve the needs of economic operators and customs administrations. The new rules enter into force on 16 and 20 July 2020, respectively.

The amendements relate to:

  • Import Control System 2 (ICS2) - Following the adoption in 2019 of the new version of the UCC Work Programme, the amending Delegated Regulation introduces changes concerning (a) the waivers from the obligation to lodge an entry summary declaration (ENS) under each release of the new system for the different type of carriers (air, rail and maritime), (b) the time-limits to lodge the ENS in case of transport by air, (c) the transitional provisions applicable until the releases of the system are deployed and (d) the new rules for risk analysis of the ENS particulars. Besides, the new implementing rules will ensure that the entry summary declaration (ENS) data is shared with all relevant Member States, and risk analysis is conducted. They will provide for the possibility of multiple filing of an ENS per means of transport and establish a legal base for the ICS2 progressive deployment process so as to facilitate the implementation by all stakeholders (transitional periods for the start of the use of ICS2 in connection with different modes of transport);

  • E-commerce – In order to enable the smooth implementation of the VAT e-commerce measures by customs administrations and postal operators by July 2021, it was necessary to introduce transitional periods. The amendments published on 26 June also introduce a new definition of “intrinsic value” that will ensure uniform rules for determining the value of goods below EUR 150. In addition, the implementing rules will provide for the competent customs office situated in the Member State of final destination in case of release, each time the import VAT is collected through other schemes than the Import-One-Stop-Shop, free circulation of low value consignments.

  • As for the movement of goods moved in the context of military operations, the amending Delegated Regulation introduces a new EU form 302, in addition to the existing NATO form 302. It addresses some operational difficulties resulting from a lack of clarity regarding the use of the form 302 linked to temporary export and re-import of military goods by or on behalf of the armed forces of the EU Member States. The procedural rules on the use of these forms are provided in the amending Implementing Regulation.


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