A modernized EU Customs Code will enter into force on 1 May 2016. The elaboration of amendments involved several years and joint efforts of Member states.

The amendments of the Customs Code are implemented with the aim to modernize a structure of customs procedures and customs services based only on the electronic exchange of information and speeding up the customs clearance process while strengthening the control of the post clearance in parallel. 

As up to now, declaration of the goods will be made only in electronic form. A paper declaration would be allowed only as a derogation (an emergency situation and the electronic declaration is not possible) and the oral submission of declaration of imports of non-commercial goods in travelers' baggage or commercial shipments with a value of less than euro 1 000 would be retained. 

However, the amendments would affect the local clearance procedure followed by a record in the declarant’s register revising simplified declaration procedure and other changes. Permits already issued will be valid only during validity duration. In addition, the amendments concern number of customs procedures envisaging the release of goods for free consumption and final consumption as a separate procedure and the export procedure and inward processing.  

There are no significant changes planned in relation to transit procedure, however, permit to use warranties or guarantee waiver will be valid until it expiry. 

The amendments would also affect deadline for binding tariff information (BTI), it validity period and the scope of application, determination of time and sequence of application of assessment methods of customs value of goods, as well as procedures for issuing documents confirming an origin of the goods. 

For more information on relevant amendments please refer to State Revenue Service website www.vid.gov.lv