Walter Van der Meiren

Centralized Clearance and the VAT-Customs Disconnect: Why the Union Customs Code’s Most Ambitious Simplification Has Failed to Deliver, and What Must Change

Centralized Clearance for Import (CCI), introduced as a flagship simplification of the Union Customs Code (UCC), allows authorized traders to lodge import declarations at their supervising customs office (SCI) in their Member State of establishment, even when goods enter the EU customs territory through another Membe...