Skip to main content
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
English
(225.96 KB - PDF)
Download

Data Integration and Harmonisation (DIH)

8 APRIL 2021
SAD Guidance document for the transitional period
English
(1.49 MB - PDF)
Download
8 APRIL 2021
Guidance on the acceptable and non-acceptable terms for the description of goods
English
(617.16 KB - PDF)
Download

Authorised Economic Operators (AEO)

Binding Tariff Information (BTI)

Binding Origin Information (BOI)

1 FEBRUARY 2023
Guidance On Binding Origin Information
English
(465.64 KB - PDF)
Download

Non-Preferential Rules of Origin

8 APRIL 2021
Guidance on Non-Preferential Rules of Origin
English
(1.17 MB - PDF)
Download

Valuation

19 JULY 2022
Compendium of customs valuation 2022
English
(2.02 MB - PDF)
Download

Debts and Guarantees

8 APRIL 2021
Guidance on Customs Debt
English
(620.29 KB - PDF)
Download
17 FEBRUARY 2022
Guidelines on Repayment and Remission of Customs Debt
English
(1.39 MB - PDF)
Download
8 APRIL 2021
UCC Guidance Guarantees for Customs Debts
English
(1.94 MB - PDF)
Download

Entry and Import

10 NOVEMBER 2023
Guidance on Customs Formalities on Entry and Import into the European Union
English
(914.9 KB - PDF)
Download

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
English
(1.75 MB - PDF)
Download
7 DECEMBER 2022
Non paper on Returns Clean
English
(673.3 KB - PDF)
Download

 

Simplifications

Transit and Customs Status

8 APRIL 2021
Transit Manual
English
(5.24 MB - PDF)
Download
8 APRIL 2021
What is new for Transit and Customs Status under the UCC
English
(285.81 KB - PDF)
Download
30 AUGUST 2023
Guidance for economic operators on the use of the customs common transit procedure for goods going to and coming from Ukraine
English
(441.42 KB - PDF)
Download

Special Procedures

1 DECEMBER 2023
Special Procedures – Title VII UCC - Guidance for MSs and Trade
English
(1.32 MB - PDF)
Download

Export

10 NOVEMBER 2023
Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
English
(998.97 KB - PDF)
Download
26 MARCH 2024
AES Business Guidance
English
(5.34 MB - PDF)
Download

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)
English
(1.2 MB - PDF)
Download

Customs Representation

8 APRIL 2021
Customs representation in the context of simplifications and of certain special procedures
English
(195.58 KB - PDF)
Download

Return-refill containers

8 APRIL 2021
Common understanding on the customs formalities for return-refill container systems and accessories in cross border trade
English
(100.36 KB - PDF)
Download