Breaking the code: the impact of the Union Customs Code on international transactions

Catherine Truel, Emmanuel Maganaris

Research output: Contribution to journalArticle

Abstract

With 500 customs declarations processed every minute in the European Union (EU), the current paper-based Community Customs Code has reached its limit. Its replacement, the Union Customs Code, introduces profound changes that are described in this paper before considering their impact on customs authorities and business from strategic and financial perspectives.
Original languageEnglish
Pages (from-to)12-23
Number of pages12
JournalWorld Customs Journal
Volume9
Issue number2
Publication statusPublished - 30 Sep 2015

Keywords

  • trade
  • customs
  • European Union
  • EU
  • Community Customs Code
  • Union Customs Code

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