Guest Editor's Introduction: The European Union's New Union Customs Code (UCC) and Its Linkages to Customs Modernization, Rules of Origin, and Trade Facilitation

摘要

Customs modernization is an evolutionary process where customs administrations are continuously seeking to improve the effectiveness and efficiency of their work processes and the legal constructs that guide them. As such, customs modernization is a vital topic of interest at the World Customs Organization (WCO) and for customs stakeholders worldwide in both the public and private sectors. A core component of customs modernization is to ensure that the Customs Code of a country or Customs Union is appropriate and fit-for-purpose for modern times. A leading model of a modern Customs Code is the European Union's (EU) Union Customs Code (UCC) which was recently updated and took effect on 1 May 2016.