In the UCC recast the Commission proposed derogations for one or several Member States from the unconditional and mandatory use of electronic data interchange between customs administration and economic operators introduced in the MCC.

C. whereas both the Union and Japan have generally low tariffs on goods; and already more than two thirds of the Union’s export value to Japan is duty-free, and more than one third of Japan’s export to the EU is duty-free,

1. The treatment on import into the Union of products subject to the common organisation of the market in fishery products, originating in Greenland, shall, while complying with the mechanisms of the internal market organisation, involve exemption from customs duties and charges having equivalent effect and the absence of quantitative restrictions or measures having equivalent effect if the possibilities for access to Greenland fishing zones granted to the Union pursuant to an agreement between the Union and the authority responsible for Greenland are satisfactory to the Union.

(e) imports under supply contracts shall be admitted into the beneficiary ACP State without customs duties, import duties, taxes or fiscal charges having equivalent effect.

Products originating in the ACP States shall be imported into the Community free of customs duties and charges having equivalent effect.

Certain goods are exempt: crude oil, newsprint, capital goods and those goods currently exempt from both basic and additional customs duties.