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Taxation and Customs Union

Definition and rules 

Centralised clearance (CC) is one of the simplifications linked with the placement of goods under a customs procedure.  

It authorises the holder of the centralised clearance authorisation to lodge a declaration locally (i.e. at the customs office in the EU country where they are established) for goods that have been presented to customs in another EU country (in EU customs territory) . 

This allows them to centralise their customs processes, accounting, logistics and distribution. 

Guidance on centralised clearance 

National contact Points

Legal basis for centralised clearance 

  1. Union Customs Code (UCC) Article 179
  2. UCC Delegated Act (DA) Article 149
  3. UCC Implementing Act (IA) Articles 229-232
  4. UCC Transitional Delegated Act (TDA) Articles 18-20 

 Useful links and documents

  1. Guidance document on Simplifications
  2. Centralised clearance for import
  3. AES (Automated Export System) business guidance