UCC – Text edition and introduction
With their complete applicability since 1 May 2016, the four regulations of the Union Customs Code (UCC), the Delegated Act (UCC DA), the Transitional Delegated Act (UCC TDA) as well as the Implementing Act (UCC IA), form the legal bases of the new EU customs legislation. In view of those, keeping the overview became rather difficult for practitioners dealing with matters of EU customs law.
In the publication 'UCC – Text edition and introduction', the UCC, DA, TDA and IA are printed consecutively. The user therefore has all the relevant texts following the structure foreseen by the legislator at his disposal.
For a better understanding of the new provisions, especially as regards their differences compared to the old law, the text edition is complemented by a comprehensive introduction written by Michael Lux. This introduction follows the UCC titles' structure and also elaborates the new stipulations in detail.
Furthermore, the text edition is complemented by an extensive index, which simplifies searching and locating the relevant provisions.