A community customs law has been in place in the European Union since January 1, 1994. Its legal bases are the Community Customs Code (CCC, EEC Regulation 2913/92 of 12 October 1992) and the Implementing Provisions of the Community Customs Code (IPCCC, EEC Regulation 2454/93 of 2 July 1993).
Customs law has been in need of modernization for some time. A revision of the Union Customs Code (UCC), Regulation (EC) no. 952/2013, has been in force since October 30, 2013. It will find application from May 1, 2016 onward.

Source: touring artists Transport - customs