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Customs Authorisations

Customs decision, initiation of proceedings, deadlines...

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Concept of Decision

A customs decision is understood to be any act of the customs authorities by which they rule on a specific case and which entails legal effects for the interested parties.

These customs decisions may be initiated at the request of a party or ex officio.

The procedure is governed by the following customs regulations:

  • Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the UCC (Union Customs Code)
  • Delegated Regulation (EU) 2015/2446 of the Commission, dated 28 July 2015
  • Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015