Customs decision, initiation of proceedings, deadlines...
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