The Union Customs Code (UCC) was introduced in May 2016. It's objective is to create a more modern and streamlined Customs environment by the end of 2020. It is not directly connected to Brexit - but is likely to be implemented in any case, particularly as the need for simplification may increase.
The changes will affect you if you are involved in:
In nearly all cases the future is brighter if you are AEO Approved, particularly if Brexit means no longer being part of the Single Market or Customs Union. AEO allows for further simplification of Customs processes and significant savings in respect of required bonds and guarantees (for example, a 70% reduction in Deferment Guarantees).
You may find that your partners / customers / suppliers will only work with you if you are AEO Approved (think of it as ISO for Customs and International Trade). The UK is lagging behind.....there are 15,000 Authorised Economic Operators, the UK represents <4% of those!
PARADOX will handle the approval process on your behalf and walk you through any changes you might need in order to continually comply.