On 18 June 2013, the Official Journal published Regulation (EU) No 528/2013 of the European Parliament and of the Council of 12 June 2013 amending Regulation (EC) No 450/2008 laying down the Community Customs Code (Modernised Customs Code) as regards the date of its application. The effective date has been changed from 24 June 2013 (at the latest) to 1 November 2013 to provide additional time for the legislative procedure for the implementing provisions.
Regulation (EC) No 450/2008 is intended to replace Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. Regulation (EC) No 450/2008 entered into force on 24 June 2008, but was to be applicable, in accordance with Article 188(2) thereof, only once its implementing provisions are applicable, and on 24 June 2013 at the latest.
On 20 February 2012, the Commission submitted to the European Parliament and the Council a proposal for a Regulation laying down the Union Customs Code, in the form of a recast of Regulation (EC) No 450/2008, in order to replace it before its final date of application of 24 June 2013. However, the ordinary legislative procedure cannot be completed in time for the adoption and entry into force of that proposed Regulation before that date.
In order to prevent serious difficulties and uncertainty relating to the customs legislation of the Union and to provide the European Parliament and the Council with adequate time to complete the process of adoption of the recast of the Union Customs Code, the final date of application of Regulation (EC) No 450/2008, as laid down in the second subparagraph of Article 188(2) thereof, will be postponed until 1 November 2013.