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
Data Integration and Harmonisation (DIH)
Guidance on the acceptable and non-acceptable terms for the description of goods
Economic Operators Registration and Identification - Guidance document
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EUCDM - Guidance Document
Authorised Economic Operators (AEO)
Binding Tariff Information (BTI)
Binding Origin Information (BOI)
Guidance On Binding Origin Information
Non-Preferential Rules of Origin
Valuation
Compendium of customs valuation 2024
Guidance on valuation simplification under Article 73 UCC
Debts and Guarantees
Entry and Import
Guidance on Customs Formalities on Entry and Import into the European Union
Entry and Import of returned goods
Entry and Import on means of transport
Import and Export of Low Value Consignments
Guidance on Importation and Exportation of Low Value Consignments
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Non paper on Returns Clean
Simplifications
Transit and Customs Status
Transit Manual
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What is new for Transit and Customs Status under the UCC
Guidance for economic operators on the use of the customs common transit procedure for goods going to and coming from Ukraine
Special Procedures
Export
Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
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)
Customs Representation
Customs representation in the context of simplifications and of certain special procedures
Return-refill containers
Common understanding on the customs formalities for return-refill container systems and accessories in cross border trade