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Accommodating Global Value Chains in the Union Customs Code: Towards Rules of Origin That Better Reflect Business Realities?

The European Union’s new Union Customs Code (UCC) entered into force on 1 May 2016 and contains a number of developments in the field of Rules of Origin (ROO). This article assesses the extent to which recent initiatives reflect calls for change and considers whether the changes these initiatives present sufficiently address the problems associated with the restrictive effect of ROO. This article also assesses the extent to which the UCC takes these concerns regarding ROO into account in its provisions.