Out now: Union Customs Code Annual Progress Report 2023

The findings draw on Member States' input during 2023. The report was shared with the European Council and Parliament

Since the UCC's entry into force on 1 May 2016, the European Commission and EU Member States have been working intensively towards its digitalisation. Electronic systems are being put in place for all contacts between economic operators and customs authorities, as well as between customs authorities. This digitalisation process will help customs to protect the financial interests of the EU and to address various safety and security threats faced by its citizens. It will also help speed up and streamline customs clearance.

The UCC offers important simplifications for trade, such as centralised clearance, entry into the declarant's records, an EU harmonised trader portal, as well as increased levels of harmonisation in the processes and exchanges between traders and customs administrations. These simplifications will be implemented across the EU and shall bring tangible benefits to traders involved in customs business.

The 2023 Annual Progress Report summarises the progress in the 17 digital projects against the dates defined in the new UCC Work Programme. The report categorises the required systems into central systems, decentralised trans-European systems, and national systems.

Read the UCC Annual Progress Report 2023 in all languages

Central systems

Among these projects, the UCC Import Control System 2 (ICS2) Release 2 was successfully deployed by the European Commission on 1 March 2023, with a deployment window for traders until October 2023. Twenty-six EU Member States were operational by the end of 2023. The UCC Proof of Union Status (PoUS) Phase 1 and UCC Guarantee Management (GUM) also progressed well, allowing for a timely deployment of these central systems in 2024.

Trans-European systems

The New Computerised Transit System (NCTS) and the Automated Export System (AES) could not meet their deployment deadline of 1 December 2023 due to several EU Member States facing delays, which prompted a revised implementation plan. NCTS was set for a phased deployment, with core functionalities by 1 December 2023 and full deployment by 2 December 2024. Similarly, AES will be rolled out in stages, starting with core functionalities by 1 December 2023 and full completion by 2 December 2024. In parallel, the UCC Centralised Clearance for Import (CCI) showed good progress but due to delays, the European Commission also adopted a revised implementation plan in view of prioritising standard declarations and flexible messaging. EU Member States have reported steady progress for timely delivery by the June 2025 deadline.

National systems

Three national projects were initially scheduled for completion by 31 December 2022. However, due to delays, twenty-two EU Member States requested and were granted a derogation, extending their deployment deadline to 31 December 2023. By the end of 2023, the majority of the EU Member States had successfully completed the implementation, in particular for the UCC National Import Systems (NIS).

The 2023 report concludes that the European Commission and Member States are progressing towards full implementation. However, challenges and risks continue to exist. Several EU Member States reported difficulties in meeting UCC project deadlines due to management issues, shortages of human and financial resources, delayed procurement processes, and external factors such as the COVID-19 pandemic, the war in Ukraine, Brexit and VAT eCommerce, which further complicated the situation. In this context, the 2023 report found that 60% of EU Member States remained on track, while 10-15% are facing significant difficulties.

The European Commission encourages EU Member States to reassess their strategies, resources and governance approaches to avoid further spill-over of delays. In response, the European Commission has also intensified its support through several actions.

For the latest state of play of the different UCC projects in EU Member States, a consolidated overview is published and updated regularly here.

More information

Staff working document (English)

National planning consolidation