As an EU member state, Hungary applies common customs rules together with the other 27 member states. The primary legislation was adopted by the European Parliament and the Council: the Union Customs Code. The Code is accompanied by a delegated regulation and an implementing regulation; national implementation is governed by the Hungarian Customs Act and its implementing decree.
The Code sets out the main principles, while the implementing rules detail the individual articles. The language of the legislation and reading the provisions together presents a serious challenge; for practical interpretation linked to day-to-day application, please contact our colleagues.
Applicable legislation
- Regulation (EU) No 952/2013 of the European Parliament and of the Council (9 October 2013) establishing the Union Customs Code (UCC)
- Commission Delegated Regulation (EU) 2015/2446 (28 July 2015) supplementing the UCC with detailed rules (DA)
- Commission Implementing Regulation (EU) 2015/2447 (24 November 2015) laying down detailed rules implementing the UCC (IA)
- Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and the Common Customs Tariff
- Regulation (EC) No 1186/2009 on customs duty exemptions
- Act CLII of 2017 on the implementation of EU customs law (Hungarian Customs Act)
- Decree 11/2016 (NGM) on detailed rules implementing EU customs law
- Decree 12/2016 (NGM) on detailed rules for duty-free customs procedures