Taxation and customs union

UCC - Guidance documents

General Guidance on Customs Decisions
Data Integration and Harmonisation (DIH)
Authorised Economic Operators (AEO)
Binding Tariff Information
Binding Origin Information
Valuation
Debts and Guarantees
Import and Entry
Simplifications
Transit and Customs
Special Procedures
Export
Customs Representation

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)

Valuation

Debts and Guarantees

Entry and Import

Simplifications

Transit and Customs Status

Special Procedures

Export

 Customs Representation