The Union Customs Code (UKC)
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 established the Union Customs Code laying down the general provisions and procedures applicable to goods brought into the customs territory of the Union. The Regulation was adopted on 9 October 2013 and entered into force on 30 October 2013. The Union Customs Code is thus applied uniformly throughout the customs territory of the Union and, in certain cases, outside of it.
In addition, each Member State implements EU customs law on its own. In Poland, the sources of domestic customs law are:
- Customs Act
- Act on the National Revenue Administration
- Tax Code
Customs debt – AKA duty
Customs debt, commonly known as duty, refers to the obligation to pay the applicable amount of import or export duties. The amount of ‘duty’ is determined by the applicable customs legislation, including the Union Customs Code. A commodity code is required to perform the calculation. It defines the type, purpose and use of given goods subjected to customs procedures. In Poland, the classification of goods into customs codes is made possible by the ISZTAR customs tariff information system; at the European Union level, the TARIC system is used.
TARIC integrated tariff
The Integrated Tariff of the European Communities (TARIC) is a database that reflects the Common Customs Tariff. It combines all tariff and non-tariff measures to be taken into account when applying import or export procedures to goods. Polish national data (VAT and excise duties) and some national non-tariff measures not integrated in the TARIC database are available in the ISZTAR 4 national tariff viewer. This tool helps to apply the provisions of the Union Customs Code throughout the Customs Union.