It amends Commission Delegated Regulation 2015/2446 and replaces Annexes A, B, B02, B03 and 12-01 on common data requirements for the purposes of exchange and storage of certain information under the customs legislation.

Simultaneously, the new Union Customs Code Implementing Act has also been published in the Official Journal. It was adopted as Commission Implementing Regulation 2024/250 amending Implementing Regulation (EU) 2015/2447 on 10 January 2024. In the new Implementing Act formats and codes for the corresponding data requirements were updated.

The newly introduced Regulations integrate reviews of the data-related annexes which were carried out for the last two years. The review has been carried out hand in hand with the development of the respective customs electronic systems.

Transition periods have also been set for the implementation in customs electronic systems where necessary to give sufficient time to Member States, the Commission and economic operators.

Both acts will enter into force 20 days after publication.

The updated Union Customs Code Delegated Act and Implementing Act are available under the following links:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202400249 (UCC-DA)

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202400250 (UCC-IA)