2.5.3. Centralised office

It is worth keeping in mind that the use of centralized dispatch requires compliance with several conditions, provided for in article 179 of CAU ( e.g. , if the customs offices involved are located in two different Member States, it is mandatory to obtain an authorization), and the customs declaration must be submitted to the competent customs office of the place where the holder of the authorization is established. This simplification will be considered a concept outside the customs clearance of EEV through the IOSS regime, which is governed by different rules: does not require authorization and it is possible to present the customs declaration for release for free circulation anywhere in the EU , although the customs declaration must be presented at the same customs office where they are presented the goods.

Regarding the IOSS assumption, the centralized clearance of EEV does not fall within the scope of application of this project of phase 2 of the Centralized Clearance of Imports (CCI). The interest of this possible future project is pending study.