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
General Guidance on Customs Decisions
English
Data Integration and Harmonisation (DIH)
SAD Guidance document for the transitional period
English
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Guidance on the acceptable and non-acceptable terms for the description of goods
English
- Economic Operators Registration and Identification Guidance documentSearch for available translations of the preceding link
- EUCDM Guidance documentSearch for available translations of the preceding link
Authorised Economic Operators (AEO)
Binding Tariff Information (BTI)
Binding Origin Information (BOI)
Non-Preferential Rules of Origin
Valuation
Compendium of customs valuation 2022
English
Debts and Guarantees
- Presentation on Provisions on Customs DebtsSearch for available translations of the preceding link
- Guidelines on Customs DebtSearch for available translations of the preceding link
- GuaranteesSearch for available translations of the preceding link
- Repayment or remission of an amount of customs dutiesSearch for available translations of the preceding link
Entry and Import
- Guidance on Customs Formalities on Entry and Import into the European UnionSearch for available translations of the preceding link
Entry and Import of returned goods
Entry and Import on means of transport
Entry and Import of Low Value Consignments
Guidance on Importation and Exportation of Low Value Consignments
English
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Simplifications
- Simplifications – Title V UCC - Guidance for MSs and TradeSearch for available translations of the preceding link
Transit and Customs Status
Transit Manual
English
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What is new for Transit and Customs Status under the UCC
English
Special Procedures
Special Procedures – Title VII UCC - Guidance for MSs and Trade
English
Export
Export and Exit Out of the European Union – Title VIII UCC – Guidance for MSs and Trade
English
Annex A on definition of exporter
English
Annex B on ship supplies
English
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)
English
Customs Representation
Customs representation in the context of simplifications and of certain special procedures
English
Return-refill containers
Common understanding on the customs formalities for return-refill container systems and accessories in cross border trade
English