This article is intended as an explanatory guide to the modernized Community Customs Code (mCC), setting out, in general terms, the differences between it and the present Customs Code (CC) and explaining at the same time the important amendments made to the original Commission proposal as a result of deliberations in the Council and the Parliament. Readers who seek an overview on the subject are recommended to read the introduction (section I), the description of difficult issues (section II), the introductory part of sections III–XI, and the conclusion (section XII).
Global Trade and Customs Journal