Taxation and customs union

Customs Decisions

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The Customs Decisions System

 

As of 2 October 2017, the transitional arrangements for applying for customs decisions will end and economic operators will have to introduce all new applications for customs decisions or authorisations electronically and according to the new UCC requirements.

 

The European Commission and EU Member States have designed a new "Customs Decisions System" for this purpose, based upon an IT architecture containing both national and EU common components.

The central Customs Decisions System (CDS) is to be used for all applications and decisions which may have an impact in more than one Member State, and for any subsequent event which may affect the original application or decision (annulment, suspension, revocation, amendment). 

Some Member States will use CDS also to manage their national customs decisions, i.e. which have only a national impact, whilst other Member States will deploy their national customs decisions system.

The technical arrangements for the system are described in a new UCC implementing regulation which is in the final stages of adoption.

How will the Customs Decisions System work in practice?

Economic operators wishing to submit an application have to connect to the EU Trader Portal, a single electronic access point deployed at EU level for accessing the Customs Decisions System.

The EU Trader Portal will use the authentication solutions covered under the project Uniform User Management & Digital Signature (UUM&DS).

Member States may in addition offer a national portal. See section below 'where to apply?'

Economic operators need to possess an EORI number and the appropriate roles assigned to access the system (customs decisions consultative profile, administrative profile, executive profile).

In order to obtain an EORI number and role, economic operators need to contact the competent authority for EORI registration in the country where the customs decision application will be submitted. 

 

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Where will the Customs Decision be valid?

According to article 26 of the Union Customs Code, the decisions/authorisations can have a Union wide validity.

It is important for the applicant to define where the authorisation should be valid.

Two different possibilities exist: 

1) Single Member State or national decisions will only affect and be valid in the Member State to which the application is addressed and no other Member States are involved.

2) Multi-Member States decisions potentially affect (can be valid) in several, or all, Member States.

In the system, the applicant must indicate the relevant choice in the mandatory data field "geographical validity".

  • Code 1 = Application or authorisation valid in all Member States
  • Code 2 = Application or authorisation limited to certain MS
  • Code 3 = Application or authorisation limited to one Member State

In addition, the Member States in which the decision is intended to be valid need to be explicitly listed by the applicant.

Where to apply?

The competent Customs Authority to apply shall be that of the place where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities to be covered by the decision will be carried out.

Different architectural approaches have been chosen by Member States. Depending on the Member States addressed and the geographical validity, an Economic Operator (EO) will have to access either the EU trader portal or the national trader portal. Then, depending on the selected option, the process to obtain an authorisation will run either in the central Customs Decisions System or in the national decision systems.

More information on the different scenarios can be found in the table below

 

(a) Central system :

EO shall access the EU Trader Portal for both multi Member States decisions and single Member State decisions

(b) Central system+ national system :
EO shall access the EU trader portal for multi Member States decisions and the national trader Portal for single Member State decisions

(c) Hybrid :

*For Multi MS decisions: EO can access the EU trader portal or the national trader portal

*For single MS decisions : EO can only use the national trader portal

Austria

 

X

 

Belgium

X

 

 

Bulgaria

X

 

 

Croatia

 

X

 

Cyprus

X

 

 

Czech Republic

 

X

 

Denmark

X

 

 

Estonia

X

 

 

Finland

 

X

 

France

 

X

 

Germany

 

X

 

Greece

 

X

 

Hungary

X

 

 

Ireland

X

 

 

Italy

X

 

 

Latvia

X

 

 

Lithuania

X

 

 

Luxemburg

X

 

 

Malta

X

 

 

Netherlands

X

 

 

Poland

 

X

 

Portugal

X

 

 

Romania

X

 

 

Spain

 

 

X

Slovakia

 

X

 

Slovenia

X

 

 

Sweden

X

 

 

United Kingdom

X

 

 

 

The economic operator should address any further communication or amendments of the application or decision/authorisation via the same trader portal as used for the initial application.

How are other Member States involved?

Where necessary, the Decision Taking Customs Authority (DTCA) will consult through CDS other involved Member States before issuing the decision.

Which types of applications or authorisations are managed in CDS

Important to take into account is the type of customs decision an economic operator is applying for. The CDS is only handling the 22 applications/authorisations listed below. All other applications for a customs decision/authorisation are not in scope of the CDS and must be made outside the system.

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Data related to the applications and authorisations listed above is processed in CDS and used by officers from the competent national customs authorities for the handling of the application and decision taking process, and also in the management of the lifecycle of the decisions/authorisations. Data is also used by the economic operators (and their representatives) to submit the application, to lodge additional info and to check the status of his application.

How I can access the system?

EO and their delegated users having one valid account for accessing National Customs application in one MS can request, in the MS Customs office responsible for managing Economic Operators, a user account to obtain the required authorisation roles for accessing the EU trader Portal of CDS.

The access to the EU Trader Portal of CDS is validated and managed through the Uniform User Management and Digital Signature System (UUM&DS).

The UUM&DS system implements identity federation between the Commission and all 28 Member States' identity and access management systems for the purposes of providing secure authorised access to the EU Customs electronic systems for EU Economic operators and persons other than the economic operators.

The UUM&DS system can also be used by Economic Operators for managing the authorisation assignments (delegations) to their delegated users such as:

- first level delegation:  customs representatives for the economic operators (CR) or employees of the economic operators (EMPL)

- second level delegation: employee of a customs representative for an economic operator

for the MS that have selected to use the central delegation service as presented in the table below.

Member State

Delegation Type

No Delegation

1st Level (CR)

1st Level (EMPL)

2nd Level

Austria

Local

 

 

X

X

Belgium

--*

X

 

 

 

Bulgaria

Local

 

X

X

X

Croatia

Local

 

X

X

X

Cyprus

Central

 

X

 

 

Czech Republic

Local

 

X

 

 

Denmark

--*

X

 

 

 

Estonia

--*

 

 

 

Finland

--*

X

 

 

 

France

--*

 

 

 

Germany

Central

 

X

 

 

Greece

Central

 

X

X

X

Hungary

Local

 

X

X

X

Ireland

Central

 

X

 

 

Italy

Local

 

X

X

X

Latvia

Local

 

 

X

 

Lithuania

Local

 

X

X

X

Luxembourg

Central

 

X

X

 

Malta

--*

X

 

 

 

Netherlands

--*

X

 

 

 

Poland

Local

 

X

X

X

Portugal

Local

 

 

 X

 

Romania

Central

 

X

X

 

Spain

Local

 

X

X

X

Slovakia

Central

 

 

X

 

Slovenia

Local

 

 

X

 

Sweden

--*

X

 

 

 

United Kingdom

Central

 

X

X

 

* At this stage these Member States don't have the capability to offer delegation options in the WAYF (Where Are You From) page


What is in for me?

Customs procedures in the Customs Union have been modernised to promote and generate economic growth and jobs, through the definition of EU harmonised rules and requirements (including process and data requirements) and through the gradual implementation and integration of trans-European IT systems.

New systems such as the Customs Decisions System (CDS), which the EU Trader Portal is part of, will increase process efficiency for all parties involved (customs authorities and economic operators).

The CDS is an essential instrument to enable the processing and management of applications and decisions with a Union-wide validity. The authorisations, when granted, will provide Economic Operators with simplifications to conduct their business across the EU. Together with the EU Trader Portal, it offers an appropriate level playing field among all economic operators in the EU, big and small, and make sure that EU businesses remain competitive to withstand globalisation.

CDS will also support the Member States' customs authorities in the proper management of applications and decisions and in the protection of financial interests as it enables automated checks in the declaration systems.

Relevant background material

Online addresses to the systems:

  1. EU Trader Portal system for customs purposes – where the Economic Operators in Member States will register their applications; the authentication being provided by UUM&DS
     
  1. Central Uniform User Management and Digital Signature System – UUM&DS – where Member States traders may manage authorisation assignments (delegations)
     
  1. Central Data Dissemination System for Economic Operators data (DDS2-EO) – where Member States traders may check the validity of their Customs Decisions authorisation

Documentation about the systems:

  1. Customs Decisions Business User Guide
  2. UUM&DS Economic Operators Manual
  3. Trader Portal User Manual
  4. Customs Decisions System – eLearning module
  5. CDS Leaflet 
  6. CDS Course Takeaways
  7. National Service Desks Contact Points