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Traffic Manual

VIII.3.3. Tax collection procedures

Article 114 of Appendix I to the Convention
Article 87 of the CAU
Article 77 of the AD
Article 105 of the CAU

The competent authority of the country of departure shall determine its findings within the stipulated time limits (see section VIII.3.2.2.3).

Member States:

The customs debt will be recorded in the accounting records within fourteen days after the end of the seven-month period for the goods to reach their destination.

  1. VIII.3.3.6. Communication of the start of the collection procedure
  2. VIII.3.3.5. Acceptance of the collection by the requested authority
  3. VIII.3.3.4. Request for collection by another competent authority
  4. VIII.3.3.3. Request for collection by the competent authorities of departure
  5. VIII.3.3.2. Exchange of information and cooperation with a view to collection
  6. VIII.3.3.1. Information exchange messages