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 1. Home
 2. …
 3. Taxation and Customs Union
 4. Customs
 5. Union Customs code
 6. UCC - Guidance documents


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
Available translations (22)
 * български
   (1.78 MB - PDF)
   Download
 * español
   (1.55 MB - PDF)
   Download
 * čeština
   (1.75 MB - PDF)
   Download
 * dansk
   (1.46 MB - PDF)
   Download
 * Deutsch
   (1.59 MB - PDF)
   Download
 * eesti
   (1.63 MB - PDF)
   Download
 * ελληνικά
   (1.94 MB - PDF)
   Download
 * français
   (1.59 MB - PDF)
   Download
 * hrvatski
   (1.65 MB - PDF)
   Download
 * italiano
   (1.65 MB - PDF)
   Download
 * latviešu
   (764.3 KB - PDF)
   Download
 * lietuvių
   (1.71 MB - PDF)
   Download
 * magyar
   (1.71 MB - PDF)
   Download
 * Malti
   (1.78 MB - PDF)
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 * Nederlands
   (1.6 MB - PDF)
   Download
 * polski
   (1.88 MB - PDF)
   Download
 * português
   (1.56 MB - PDF)
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 * română
   (1.69 MB - PDF)
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 * slovenčina
   (1.77 MB - PDF)
   Download
 * slovenščina
   (1.65 MB - PDF)
   Download
 * suomi
   (1.58 MB - PDF)
   Download
 * svenska
   (1.5 MB - PDF)
   Download
 * 

8 APRIL 2021
Guidance on the acceptable and non-acceptable terms for the description of goods
English
(617.16 KB - PDF)
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Available translations (2)
 * Deutsch
   (677.29 KB - PDF)
   Download
 * français
   (156.47 KB - PDF)
   Download
 * 

 * Economic Operators Registration and Identification Guidance documentEN•••
 * EUCDM Guidance documentEN•••


AUTHORISED ECONOMIC OPERATORS (AEO)

 * Authorised Economic Operators GuidelinesEN•••


BINDING TARIFF INFORMATION (BTI)

 * Administrative guidance on the BTI processEN•••


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
Available translations (2)
 * Deutsch
   (1.26 MB - PDF)
   Download
 * français
   (1.18 MB - PDF)
   Download
 * 


VALUATION

19 JULY 2021
Compendium of customs valuation 2022
English
(2.02 MB - PDF)
Download


DEBTS AND GUARANTEES

 * Presentation on Provisions on Customs DebtsEN•••

8 APRIL 2021
Guidance on Customs Debt
English
(620.29 KB - PDF)
Download
Available translations (2)
 * Deutsch
   (654.93 KB - PDF)
   Download
 * français
   (637.1 KB - PDF)
   Download
 * 

17 FEBRUARY 2022
Guidelines on Repayment and Remission of Customs Debt
English
(1.39 MB - PDF)
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Available translations (2)
 * Deutsch
   (1.35 MB - PDF)
   Download
 * français
   (1.43 MB - PDF)
   Download
 * 

 * GuaranteesEN•••
 * Repayment or remission of an amount of customs dutiesEN•••

8 APRIL 2021
UCC Guidance Guarantees for Customs Debts
English
(1.94 MB - PDF)
Download
Available translations (2)
 * Deutsch
   (2.39 MB - PDF)
   Download
 * français
   (2.54 MB - PDF)
   Download
 * 

 * Guidance Guarantees - Questions and AnswersEN•••


ENTRY AND IMPORT

26 JANUARY 2023
Guidance on Customs Formalities on Entry and Import into the European Union
English
(1.19 MB - PDF)
Download


ENTRY AND IMPORT OF RETURNED GOODS

 * Note on returned goodsEN•••


ENTRY AND IMPORT ON MEANS OF TRANSPORT

 * Note 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)
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Available translations (22)
 * български
   (1.23 MB - PDF)
   Download
 * español
   (1.09 MB - PDF)
   Download
 * čeština
   (1.15 MB - PDF)
   Download
 * dansk
   (1.05 MB - PDF)
   Download
 * Deutsch
   (1.24 MB - PDF)
   Download
 * eesti
   (1 MB - PDF)
   Download
 * ελληνικά
   (1.19 MB - PDF)
   Download
 * français
   (1.12 MB - PDF)
   Download
 * hrvatski
   (1.2 MB - PDF)
   Download
 * italiano
   (1.12 MB - PDF)
   Download
 * latviešu
   (1.2 MB - PDF)
   Download
 * lietuvių
   (1.21 MB - PDF)
   Download
 * magyar
   (1.23 MB - PDF)
   Download
 * Malti
   (1.26 MB - PDF)
   Download
 * Nederlands
   (1.04 MB - PDF)
   Download
 * polski
   (1.24 MB - PDF)
   Download
 * português
   (1.1 MB - PDF)
   Download
 * română
   (1.18 MB - PDF)
   Download
 * slovenčina
   (1.18 MB - PDF)
   Download
 * slovenščina
   (1.13 MB - PDF)
   Download
 * suomi
   (953.83 KB - PDF)
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 * svenska
   (1002.75 KB - PDF)
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 * 

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

 


SIMPLIFICATIONS

 * Simplifications – Title V UCC - Guidance for MSs and TradeEN•••


TRANSIT AND CUSTOMS STATUS

8 APRIL 2021
Transit Manual
English
(5.24 MB - PDF)
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Available translations (23)
 * български
   (6.08 MB - PDF)
   Download
 * español
   (5.23 MB - PDF)
   Download
 * čeština
   (5.38 MB - PDF)
   Download
 * dansk
   (5.48 MB - PDF)
   Download
 * Deutsch
   (5.61 MB - PDF)
   Download
 * eesti
   (4.95 MB - PDF)
   Download
 * ελληνικά
   (5.93 MB - PDF)
   Download
 * français
   (5.38 MB - PDF)
   Download
 * Gaeilge
   (5.29 MB - PDF)
   Download
 * hrvatski
   (5.22 MB - PDF)
   Download
 * italiano
   (5.54 MB - PDF)
   Download
 * latviešu
   (5.34 MB - PDF)
   Download
 * lietuvių
   (5.39 MB - PDF)
   Download
 * magyar
   (5.78 MB - PDF)
   Download
 * Malti
   (6.12 MB - PDF)
   Download
 * Nederlands
   (5.46 MB - PDF)
   Download
 * polski
   (5.71 MB - PDF)
   Download
 * português
   (5.58 MB - PDF)
   Download
 * română
   (6.09 MB - PDF)
   Download
 * slovenčina
   (5.81 MB - PDF)
   Download
 * slovenščina
   (5.59 MB - PDF)
   Download
 * suomi
   (5.14 MB - PDF)
   Download
 * svenska
   (5.35 MB - PDF)
   Download
 * 

8 APRIL 2021
What is new for Transit and Customs Status under the UCC
English
(285.81 KB - PDF)
Download


SPECIAL PROCEDURES

8 APRIL 2021
Special Procedures – Title VII UCC - Guidance for MSs and Trade
English
(1.19 MB - PDF)
Download
Available translations (2)
 * Deutsch
   (1.53 MB - PDF)
   Download
 * français
   (1.67 MB - PDF)
   Download
 * 


EXPORT

2 FEBRUARY 2023
Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs
and Trade
English
(1.65 MB - PDF)
Download
7 OCTOBER 2022
AES Business Guidance
English
(2.41 MB - PDF)
Download
Available translations (2)
 * Deutsch
   (2.75 MB - PDF)
   Download
 * français
   (1.54 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
Available translations (2)
 * Deutsch
   (1.15 MB - PDF)
   Download
 * français
   (1.31 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
Available translations (2)
 * Deutsch
   (43.51 KB - PDF)
   Download
 * français
   (42.15 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

 

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