In relation to the news published on 5/11/25 regarding the supervising customs office, a specification is added regarding the place where the records are kept, for the case of simplified authorization for inward processing and end-use:

In the case of normal authorizations, the operator must reflect in the declaration box the supervising customs office that appears in data element 34 13 of the authorization "supervising customs office".

In the case of simplified authorizations (those obtained through a customs declaration pursuant to 163 RDCAU and 262 RECAU ), the criteria for defining the supervising customs office are:

In the case of an application for inward processing and end-use: the Decentralized Headquarters of the following locations (to be applied in this order)

• Place where the activity is carried out in its entirety and where the records are accessible.
• If it is not possible to apply the above criterion, the place where most of the activity takes place and where the records are accessible.
• If it is not possible to apply the above criteria, the place where the activity is most carried out
  important or that adds the most value and that the records are accessible"

For applications for inward processing: the Decentralized Headquarters of the place where the records of the regime are kept or accessible and where at least a part of the activities related to it are carried out (understood as the place where the corresponding import and export declarations are submitted). When it is not possible to determine the supervising customs office according to the above criteria, it will be the one in the place where the economic operator keeps its records and documentation that allows the customs authority to control the regime, or where it is accessible.

In the case of a temporary import request: The criterion will be the Decentralized Headquarters of the place where the merchandise is used or employed for the first time.