Key Benefits:
Law of 20 April 2016 amending some tax laws and any other laws in relation to the applicability of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (PbEU 2013, L 269) (Act adjustments to the Union Customs Code)
We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we have taken into account the need for certain provisions on customs in the Community. General customs law , the Tender Act 2012 , the Mining Act , the Act of the Chemical Weapons Convention , the Law on turnover tax, 1968 , the Excise duty law , the Law on the consumption tax of non-alcoholic beverages , the Law taxes on environmental basis , the General Law on State Taxation , the Act of recovery 1990 , the Measurement letter law 1981 , the Law on sea transport , the Commodity law and the Opium Law to be adjusted in relation to the applicability of Regulation (EU) No 248/ (2) 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (PbEU 2013, L 269), Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down detailed rules for certain provisions of the Union Customs Code (PbEU 2015, L 343) and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 on detailed rules for the application of the rules on the application of the rules of the European Parliament and of the Council (EU) 2015/2447 implementing rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code (PbEU 2015, L 343);
It is true that we, the Department of Consultative Affairs of the Council of State, and with the mean consultations of the States-General, have found and understand the same as We approve and understand:
1 Laws, amended pursuant to this Act, and the provisions based thereon, and provisions of transitional law, and without prejudice to Article 286 (3) of the Customs Code of the Union, shall continue to apply as they apply. immediately prior to the date of entry into force of this Act in so far as they relate to:
(a) the levying of taxes and duties on imports whose facts giving rise to the chargeability of those taxes and import duties occurred before the date of entry into force of this Act;
b. offences and offences which may lead to the imposition of an administrative fine which occurred before the date of entry into force of this Act.
2 By ministerial arrangement, detailed rules may be laid down necessary for the implementation of the transition to the use of the full applicability of the provisions of the Regulation (EU). 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (PbEU 2013, L 269), the EU legal acts based thereon and the related procedures.
1 Decisions taken before the entry into force of this Act on the basis of, or pursuant to, the provisions of General customs law shall be considered to be redeemed, but not later than 1 May 2019, to be taken under the provisions of, or pursuant to, the provisions of the General Customs Act, such as that law, after the entry into force of this Act.
2 Transitional provisions may be laid down by ministerial arrangement which are necessary in connection with the entry into force of this Act.
This Law shall enter into force on a date to be determined by Royal Decree.
This law is cited as: Law adjustments to the Union Customs Code.
Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.
Entry
Wassenaar, 20 April 2016
William-Alexander
The Secretary of State for Finance,
E.D. Wiebes
Published the 28th April 2016The Minister for Security and Justice,
G.A. van der Steur
