The New Customs Legislation contains the volume's content and includes the legislative package of the Union Customs Code according to Regulation 952 of the EU and EU Regulations 2446, 2447, and 2960 for the establishment of detailed rules for the implementation of certain provisions of Regulation 952, as well as Regulation 341 for the completion of Regulation 952, regarding transitional rules for certain provisions of the Union Customs Code.

Specifically, EU Regulation 952 includes the following chapters:
A) General provisions: a) Rights and obligations of persons regarding customs legislation b) Conversion of currencies and deadlines
B) Elements for the application of import or export duties as well as other measures provided for in the context of trade transactions: a) Common Customs Tariff and tariff classification of goods b) Origin of goods c) Customs value of goods.
C) Customs debt and guarantees: a) Creation of customs debt b) Guarantee for possible existing customs debt c) Collection, payment, refund, and cancellation of the amount of import or export duty d) Extinction of customs debt.
D) Goods entering the customs territory of the Union: a) Simplified customs clearance of entry b) Arrival of goods.
E) General rules on customs status, classification of goods under customs regimes, verification, delivery, and disposal of goods: a) Customs status of goods and their classification under a customs regime b) Verification and delivery of goods.
F) Placing under free circulation and exemption from import duty: Reintroduced goods and fishery products.
G) Special regimes: General provisions - Transit - Warehousing - Special Uses - Perfection.
H) Goods coming from the customs territory of the Union: Statements before and during the exit of goods - Simplified customs clearance of exit - Exemption from export duties.
I) Electronic systems, Simplifications, Authorization, Committee Procedure, and other provisions.
Finally, the main changes of the New Code.
General provisions - Customs value of goods - Guarantee for possible or existing customs debt - Arrival of goods and their classification under a customs regime - Special regimes - Goods leaving the customs territory of the Union - Final provisions - Codes used in the forms of the single administrative document - Accompanying document for transit and security - Accompanying document for import - List of export and security items - Security and protection document.
J) Customs regime 42 guide for seafarers from the Ministry of Finance for the importation of goods into our country without paying VAT.
K) Handbook of the most common questions submitted by citizens and the corresponding answers on customs matters.

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