This is a one-time authorisation that covers various customs procedures in different EU countries which have an ‘economic impact’:
- customs warehousing
- inward processing
- processing under customs control
- temporary admission
- end-use
- outward processing
Example
A company intends to carry out processing operations under the inward processing procedure in Spain, France and Italy. All these operations may be covered by a single authorisation.
Applying for single authorisation
To apply for a single authorisation, you have to lodge a customs declaration which is to be considered as a request to carry out the operation.
Which country should you apply to?
You should apply to the customs authorities in the territory:
- where your main accounts for customs purposes are held (i.e. the accounts that the customs authorities will use to supervise and monitor the arrangements).
- where at least part of the storage, processing or temporary export operations to be covered by the authorisation are conducted.
In case you wish to apply for temporary importation, you must submit this application to the customs authorities in the ‘place of first use’. However, an ATA or CPD carnet can also serve as an application for temporary importation.
You must present ATA/CPD carnets at the office of entry into the EU customs territory.
Contact details for applying
Most EU countries have contact details for the authorities you need to apply to.