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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

Data Integration and Harmonisation (DIH)

Authorised Economic Operators (AEO)

Binding Tariff Information (BTI)

Binding Origin Information (BOI)

Non-Preferential Rules of Origin

Valuation

Debts and Guarantees

Entry and Import

Entry and Import of returned goods

Entry and Import on means of transport

Import and Export of Low Value Consignments

 

Simplifications

Transit and Customs Status

Guidance for economic operators on the use of the customs common transit procedure for goods going to and coming from Ukraine
30 August 2023

Special Procedures

Export

Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
10 November 2023

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)
2 June 2025

Customs Representation

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

Return-refill containers

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

Pleasure Craft