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


Debts and Guarantees

Entry and Import


Transit and Customs Status

Special Procedures


Military mobility

Customs Representation

Return-refill containers