European Community Customs Code : The Small Customs Code Revision and Americanization of European Customs Law

The European Community Customs Code (Council Regulation [EEC] No. 2913/92) was changed in a so-called ‘small Customs Code revision’ by Regulation (EC) No. 648/2005 of the European Parliament and the Council. All changes of this ‘security initiative’ will enter into force after the so-called implementing provisions (CCIP) which were changed by Commission Regulation (EC) No. 1875/2006 are entering in force. With the help of two tables, this article explains the complicated system by which several new articles are entering into force from 26 December 2006 (first step), and shall apply from 1 January 2008 (second step) and from 1 July 2009 (third step). Furthermore, a first conclusion about the impact on economic operators and custom administrations is made