Amendments to the Union Customs Code (UCC) Delegated Regulation 2015/2446 are still under consideration, with various expert meetings having taken place in recent months. The draft amendments involve a new definition of "exporter", preferential treatment of goods under inward processing, and guarantee reductions/waivers. These amendments could still be adopted in the course of 2017. Separately, possible further amendments to the UCC Delegated Regulation are being considered (at a less advanced stage), with respect to time limits for filing a supplementary declaration and to the determination of the office of exit.

Meanwhile, the Commission is also working on a report in respect of the powers delegated to it under the UCC. This report must be submitted to the Council and the European Parliament (EP) before the end of January 2018, 9 months before the current 5-year delegation of powers is up for renewal.