Mandatory use of the POUS system for the registration and visa of a CGM

As published in the Information Note 17/2025Since August 15, 2025, two systems have coexisted to certify the customs status of goods in the Union: the paper system, for the visa of the maritime company's manifest; and the electronic PoUS system, for the registration and visa of CGM.
In that Note, it was announced that electronic processing through the PoUS system would become mandatory in 2026. This obligation is imposed by Commission Implementing Decision (EU) 2023/2879 of 15 December 2023, which establishes the work programme for the development and implementation of the electronic systems provided for in the Union Customs Code.

To comply with the regulations, it is announced that Spanish customs will soon stop endorsing shipping company manifests and will instead be mandatory the use of the system PoUS for the registration and visa of CGM.

The above notice does not apply to operators with ACP authorization, who will continue, as before, to prove the customs status of Union goods by means of a manifest from the shipping company, without having to submit it for visa to the competent customs.

Links of interest:
1.- General information and relevant documents regarding proof of customs status: POUS
2.- Procedures: Registration and visa of the customs manifest (CGM)
3.- PR formprocedure: https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientos/DD26.shtml
4.- Informative Noteativa: NI 17/2025 of July 28th from the DAIE, regarding the entry into force of the POUS system phase 2