Trilogue meetings involving the EU institutions have taken place on the draft Union Customs Code (UCC) Regulation, with the initial trilogue sessions focussing mainly on explaining the rationale for use of delegated vs. implementing acts. The next trilogue meeting is scheduled to take place in the second half of April. Even if institutional UCC agreement is reached in the second half of April, it may still not be feasible to finalise all the necessary procedural steps (up to publication of the adopted Regulation in the Official Journal and its entry into force) before the 24 June 2013 deadline established by the Modernised Customs Code (MCC). As a result, the European Commission is working on a solution to “bridge” the small time gap that may arise between the MCC deadline and UCC entry into force, seemingly involving MCC deadline extension until November 2013.