Union Customs Code – First set of transitional measures

Customs authorizations with limited validity that were obtained based on the current customs legislation and which are valid on 1st of May 2016 will still remain valid after this date.


  • customs authorizations with limited validity (e.g. Inward processing) will remain valid until their validity term will expire or until 1st of May 2019 (depending on which of these dates will come first).
  • all other customs authorizations (e.g. AEO, Customs warehousing) will remain valid until they will be reassessed by customs authorities.

In need of substantial amendments to be brought to customs authorizations after 1st of May 2016 (e.g. a new location for processing or storage needs to be added) a recall of those authorizations will be necessary followed by a reissuance of new authorizations based on the provisions of the New Union Customs Code.

Also, at request, customs authorizations with limited validity can be extended. Extension requests can be submitted to customs authorities until 1st of April 2016. The maximum validity term that can be re-established is 1st of May 2019.

What does it mean for you?

If you hold a customs authorization, it is necessary to analyse how the above transitional measures will impact you and to take early action so that on 1st of May 2016, your customs activity will not be affected.

Pieter Wessel
Partner, DELOITTE România

Mihai Petre
Senior Manager, DELOITTE România

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