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Taxation and Customs Union

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

General Guidance on Customs Decisions
English
(225.96 KB - PDF)
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Data Integration and Harmonisation (DIH)

SAD Guidance document for the transitional period
English
(1.49 MB - PDF)
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Guidance on the acceptable and non-acceptable terms for the description of goods
English
(617.16 KB - PDF)
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Authorised Economic Operators (AEO)

Binding Tariff Information (BTI)

Binding Origin Information (BOI)

Non-Preferential Rules of Origin

Guidance on Non-Preferential Rules of Origin
English
(1.17 MB - PDF)
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Valuation

Compendium of customs valuation 2022
English
(2.02 MB - PDF)
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Debts and Guarantees

Guidelines on Repayment and Remission of Customs Debt
English
(1.39 MB - PDF)
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UCC Guidance Guarantees for Customs Debts
English
(1.94 MB - PDF)
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Entry and Import

Entry and Import of returned goods

Entry and Import on means of transport

Entry and Import of Low Value Consignments

Guidance on Importation and Exportation of Low Value Consignments
English
(1.75 MB - PDF)
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Simplifications

Transit and Customs Status

Transit Manual
English
(5.24 MB - PDF)
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What is new for Transit and Customs Status under the UCC
English
(285.81 KB - PDF)
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Special Procedures

Special Procedures – Title VII UCC - Guidance for MSs and Trade
English
(1.19 MB - PDF)
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Export

Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
English
(1.37 MB - PDF)
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Annex A on definition of exporter
English
(184.54 KB - PDF)
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Annex B on ship supplies
English
(106.48 KB - PDF)
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AES Business Guidance
English
(2.41 MB - PDF)
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Military mobility

Guidance document on customs formalities in the EU for military goods to be moved or used in the context of military activities (use of the form 302)
English
(1.2 MB - PDF)
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Customs Representation

Customs representation in the context of simplifications and of certain special procedures
English
(195.58 KB - PDF)
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Return-refill containers

Common understanding on the customs formalities for return-refill container systems and accessories in cross border trade
English
(100.36 KB - PDF)
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