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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

8 APRIL 2021
General Guidance on Customs Decisions

Data Integration and Harmonisation (DIH)

8 APRIL 2021
SAD Guidance document for the transitional period
8 APRIL 2021
Guidance on the acceptable and non-acceptable terms for the description of goods

Authorised Economic Operators (AEO)

Binding Tariff Information (BTI)

Binding Origin Information (BOI)

Guidance On Binding Origin Information

Non-Preferential Rules of Origin

8 APRIL 2021
Guidance on Non-Preferential Rules of Origin


11 APRIL 2024
Compendium of customs valuation 2024
3 APRIL 2024
Guidance on valuation simplification under Article 73 UCC

Debts and Guarantees

8 APRIL 2021
Guidance on Customs Debt
17 FEBRUARY 2022
Guidelines on Repayment and Remission of Customs Debt
8 APRIL 2021
UCC Guidance Guarantees for Customs Debts

Entry and Import

10 NOVEMBER 2023
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

8 JULY 2021
Guidance on Importation and Exportation of Low Value Consignments
Non paper on Returns Clean



Transit and Customs Status

8 APRIL 2021
Transit Manual
8 APRIL 2021
What is new for Transit and Customs Status under the UCC
30 AUGUST 2023
Guidance for economic operators on the use of the customs common transit procedure for goods going to and coming from Ukraine

Special Procedures

Special Procedures – Title VII UCC - Guidance for MSs and Trade


10 NOVEMBER 2023
Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
26 MARCH 2024
AES Business Guidance

Military mobility

8 APRIL 2021
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

8 APRIL 2021
Customs representation in the context of simplifications and of certain special procedures

Return-refill containers

8 APRIL 2021
Common understanding on the customs formalities for return-refill container systems and accessories in cross border trade