In the case of normal authorizationsThe 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 a request for active improvement and end-use: the Decentralized Headquarters of the place where the records are kept or accessible,

For applications passive improvement: 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 request for temporary import: The criterion will be the Decentralized Headquarters of the place where the merchandise is used or employed for the first time.