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Customs debt and guarantees

Information note 04/2026 of February 2nd from the Department of Customs and Special Taxes, on the model of surety insurance certificate to guarantee the payment of customs and tax debt(351 KB - pdf)
Information Note 03/2026, dated February 2, from the Department of Customs and Excise, concerning the payment deadlines for customs debt notified upon release of goods, replacing Information Notes NI GA 14/2017 and NI GA 09/2019(618 KB - pdf)
Informative Note 04/2025 of February 13 of the Customs and Excise Department, on the model of surety insurance certificate to guarantee the payment of customs and tax debt (313 KB - pdf )

(modified by Information Note 04/2026)

NI GA 02/2022 of January 19, relating to the import of products subject to entry price (Implementing Regulation (EU) No. 2017/891) which replaces NI GA 04/2015 of May 27 (300 KB - pdf )
NI GA 09/2019 of July 15, regarding the authorization of deferral of payment (DPO) for the set of rights amounts that are the subject of a single contraction (141 KB - pdf )

(Replaced by NI 03/2026)

NI GA 02/2019 of March 11, regarding guarantees provided by third parties (99 KB - pdf )
NI GA 14/2017 of 9 October 2017, regarding the granting of deferral of payment of duties corresponding to a customs debt (310 KB - pdf )

(Replaced by NI 03/2026)

NI GA 06/2016 of July 11, on the rules for calculating the amount of import duties on processed products resulting from the outward processing regime (215 KB - pdf )