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Technical guides

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G3 notifications for the presentation of goods

The presentation of the goods is regulated in Articles 139 to 143 of the UCC set out in Regulation EU 952 / 20131 and developed in Article 115 of the RSCAU (Delegated Regulation EU 2015/24462) and in Article 190 of the Internal Revenue Code (EU Implementing Regulation 2015/24473).

 Under this regulation, the presentation of the goods entered in the TAU shall be required immediately after they arrive at any customs office or at any place designated or approved by the customs authorities. Where the place is already authorised for the purpose of holding the temporary storage, such approval will not be required.

The technical guide includes the web services related to the notification of the presentation of goods adapted to the data elements (ED) established in the Appendix B of the RSCAU Regulation and Annex B of the recau establishing standards for the development of the provisions of the UCC .

In the first phase, the notification of the presentation of goods with the web services of the guide on this page will be made only for goods of low value that must be declared with a declaration H7: Distance sales for imports of goods in shipments with an intrinsic value of less than €150 intended for consumers in the EU.

  • Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the UCC.
  • Commission Delegated Regulation (EU) No 2015/2446 of 28 July 2015 supplementing the Regulation (EU) No 952/2013 of the European Parliament and of the Council with implementing rules relating to certain provisions of the Union Customs Code.
  • Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 establishing development of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the customs code of the Union.