HM Revenue & Customs (HMRC) are reviewing U.K. customs law under the Modernised Customs Code Implementing Provisions (MCCIP), before the 2013 introduction of the MCC.
The MCC and the MCCIP were published in 2008 and 2009, respectively, by the EU commission. They are designed to improve current customs procedures by the use of electronic data exchange, rather than some current paper-based systems, within member states (MS), to improve communication between MS and control of the flow of goods into and out of the EU.
The main themes within the MCC are for the rationalisation, standardisation and simplification of customs rules and procedures. The emphasis will be on IT systems to exchange data electronically for better safety and security, new facilitations such as self assessment and compliance with greater emphasis on Authorised Economic Operator (AEO).
In order to gauge the impact of the MCCIP, HMRC have constructed a questionnaire for business to provide feedback on the potential impact of changes in customs law, with the scheduled introduction of the MCC by June 2013.
Initially targeted at small businesses, with less than 20 staff, they would also welcome responses to the questionnaire from medium and large organisations.
