Commercial Information Circular

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref. : EIC 230/3

27 February 2023

Dear Sirs,

Commercial Information Circular No. 164/2023

European Union (EU)* : Amendments to the Union Customs Code

Further to the Commercial Information Circular No. 520/2020 of 6 July 2020, the European Commission has adopted two Regulations which were published on 22 and 23 February 2023 to amend two regulations for implementing Regulation (EU) No. 952/2013 which lays down the Union Customs Code (the Code).

2.Amendments were made to Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447 in order to better tailor the Code to the needs of economic operators and customs authorities as well as to take into account the developments of the EU's Import Control System. Changes to Delegated Regulation (EU) 2015/2446 include a new definition of 'third country postal operator', extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations as regards transport by rail. Details are set out in the adopted Delegated Regulation (EU) 2023/398 which will enter into force on 14 March 2023 and can be accessed through the following link: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023R0398&from=EN.

3.On the other hand, changes to Implementing Regulation (EU) 2015/2447 concern provision of information for entry summary declarations and risk analysis for security and safety purposes at entry of goods, and adding Ukraine to the list of countries in the guarantor's undertakings for transit. Details are set out in the adopted Implementing Regulation (EU) 2023/403 which will enter into force on 15 March 2023 and can be accessed through the following links: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023R0403&from=EN.

4.For enquiries concerning the content of this circular, please contact the undersigned at 2398 5684.

Yours faithfully,

(Miss Tracy MAK)
for Director-General of Trade and Industry

* The EU comprises of 27 member countries, namely, Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.