UCC - Guidance documents

These guidance documents are of an explanatory and illustrative nature. Customs legislation takes precedence over the content of these documents and should always be consulted. The authentic texts of the EU legal acts are those published in the Official Journal of the European Union. There may also be national instructions.

General Guidance on Customs Decisions

Data Integration and Harmonisation (DIH)

• Economic Operators Registration and Identification Guidance document
• EUCDM Guidance document

Authorised Economic Operators (AEO)

• Authorised Economic Operators Guidelines

Binding Tariff Information (BTI)

• Administrative guidance on the BTI process

Binding Origin Information (BOI)

Non-Preferential Rules of Origin

Valuation

Debts and Guarantees

• Presentation on Provisions on Customs Debts

• Guarantees
• Repayment or remission of an amount of customs duties

• Guidance Guarantees - Questions and Answers

Entry and Import

Entry and Import of returned goods

• Note on returned goods

Entry and Import on means of transport

• Note on means of transport

Import and Export of Low Value Consignments

Simplifications

• Simplifications – Title V UCC - Guidance for MSs and Trade

Transit and Customs Status

Special Procedures

Export

Military mobility

Customs Representation

Return-refill containers