Union Customs Code (UCC) - Regulation (EU) No 952/2013

Per UCC: Authorised Economic Operator (AEO) programme + AEOC + AEOS + AEOF + benefits + ongoing oversight.

• UCC evidence for EUUCC-2

• AEO + TARIC partial

Per EU Union Customs Code (Reg 952/2013): Entry summary declaration + Risk analysis for entry + customs procedures including release for free circulation + special procedures.

• UCC evidence for EUUCC-1

• AEO + TARIC partial

Per UCC: electronic submission + Single Window + TARIC + EORI registration.

• UCC evidence for EUUCC-4

• AEO + TARIC partial

Per UCC: record-keeping + customs audit + cooperation with customs authorities.

• UCC evidence for EUUCC-3

• AEO + TARIC partial

Where a customs debt is or may be incurred, operators must provide a guarantee to ensure payment, calculated to cover the highest amount of the debt at risk, with comprehensive guarantees available to AEOs and similarly qualified operators.

• Guarantee authorisation documents
• Guarantee monitoring records
• Reference amount calculations
• Records of guarantee reductions for AEO holders
• Use of guarantee log
• Notifications of debt

• Reference amount understated
• No monitoring of guarantee usage
• Guarantee not adjusted after volume change
• AEO reduction not claimed when entitled

All particulars provided in customs declarations must be accurate, complete and supported by documents, including commercial invoices, transport documents, certificates of origin and licences as required.

• Sample declarations with supporting documents
• Data quality checks pre-submission
• Document retention index
• Reconciliation between ERP and declarations
• Error and amendment register
• Customs broker oversight

• Declarations missing supporting documents
• Inconsistencies between ERP and declarations
• No pre-submission review
• Broker oversight absent

Goods entering or leaving the customs territory must be covered by an entry summary declaration (ENS) or exit summary declaration (EXS) lodged within the prescribed timelines for risk analysis purposes.

• ENS and EXS submissions
• Time-stamped lodgement records
• Carrier or forwarder responsibility matrix
• Communication evidence with carriers
• Amendments and corrections
• Risk decision records (where shared)

• Late ENS or EXS
• Incomplete data sets
• Responsibility unclear between parties
• No process for amendments and corrections

Authorised operators may use simplified or centralised clearance procedures, lodging supplementary declarations within prescribed deadlines and ensuring data quality across the process.

• Authorisation for simplified procedures
• Centralised clearance authorisation
• Supplementary declaration submission logs
• Data reconciliation between simplified and supplementary declarations
• SLA tracking with customs broker
• Internal audit reports

• Late supplementary declarations
• Data discrepancies between original and supplementary
• Operating beyond authorisation scope
• No internal audit of simplifications

Economic operators established in the customs territory of the Union must be registered with the competent customs authorities and obtain an EORI number for use in customs formalities, with details kept current.

• EORI registration certificate
• Application records
• EORI usage in declarations
• Update notifications to customs authority
• Linkage of EORI to corporate identifiers
• Branch and subsidiary EORI register

• Operating without EORI
• Multiple EORIs across group without governance
• Failure to update changes of legal form or address
• EORI not consistently used across declarations

Economic operators may apply for AEO Customs Simplifications, AEO Security and Safety, or combined status, demonstrating compliance with customs legislation, satisfactory records management, financial solvency and appropriate security standards.

• AEO authorisation certificate
• Self-assessment questionnaire (SAQ)
• Internal audit reports
• Compliance management records
• Financial solvency evidence
• Customs authority audit reports
• Annual AEO review records

• Outdated SAQ post-major change
• Internal controls not evidenced
• No reassessment after legal entity change
• Security and safety conditions not maintained at branches

Operators may appoint customs representatives to act in their name and on their behalf (direct) or in their own name but on behalf of another person (indirect), with documented authority and clear allocation of liabilities.

• Power of attorney for direct representation
• Indirect representation agreements
• Broker performance reviews
• Liability and indemnity clauses
• Periodic broker audits
• Contact and escalation matrix

• No written representation authority
• Brokers operating without proper appointment
• Liability allocation unclear
• No performance oversight

Operators may apply for decisions including Binding Tariff Information and Binding Origin Information that are binding on the customs authorities for stated periods, and must use these consistently where they remain valid.

• BTI and BOI rulings register
• Application records and responses
• Cross-references in master data
• Evidence of consistent use in declarations
• Review of validity prior to deadline
• Application for renewal or new rulings

• BTI or BOI not used in declarations
• Expired rulings still referenced
• No application for renewal
• Decisions not communicated to brokers

Operators must keep documents and information relating to customs formalities for at least three years from the end of the calendar year in which the declaration was accepted, or longer where national law requires, accessible to customs authorities.

• Records retention policy
• Indexed archive of declarations and supporting documents
• Electronic record management system
• Backup and integrity controls
• Access logs for customs authority inspections
• Disposal records after retention period

• Documents not retained for full period
• Records not retrievable on demand
• No version or integrity controls
• Disposal without justification

Customs authorities may carry out post-clearance verification of declarations and accompanying documents, and operators must support audits by providing access to records, systems and personnel.

• Audit response procedure
• Records of customs audits
• Action plans addressing findings
• Internal pre-audits and self-assessments
• Communication logs with customs authority
• Voluntary disclosure records where applicable

• No audit response procedure
• Findings not remediated
• Slow document retrieval
• No internal audit programme

Operators must ensure declared goods, parties and destinations comply with applicable EU restrictive measures and export control regulations, performing denied party and dual-use screening before customs formalities.

• Sanctions screening procedure and logs
• Denied party list providers
• Dual-use classification register
• Export licences and authorisations
• Training records on sanctions
• Internal audit reports of trade compliance

• No screening before export
• Dual-use items shipped without licence
• Sanctions lists not refreshed
• No segregation of duties in trade compliance

Operators must implement an internal control system covering customs and trade processes, with clear segregation of duties, training for personnel involved in customs formalities, and management oversight to maintain AEO and other authorisations.

• Customs internal control framework
• RACI matrix for customs roles
• Training records for customs personnel
• Management review minutes covering KPIs
• Continuous improvement actions
• Linkage to AEO compliance evidence

• No formal control framework
• Untrained personnel handling declarations
• No KPI reporting to management
• No segregation of duties

Goods placed under transit, including external Union transit and common transit, must be moved under guarantee, with electronic declarations through the NCTS and proper discharge at destination office.

• NCTS declarations and MRNs
• Comprehensive guarantee authorisations
• Authorised consignor or consignee authorisations
• Discharge records and arrival notifications
• Incident reports for late or unfinished transits
• Internal SOP for transit

• Transit unresolved within deadline
• Guarantee insufficient
• Authorised consignor procedures not followed
• Discharge evidence not retained

Operators using customs warehousing must hold an authorisation, maintain stock records adequate to identify the goods and enable customs supervision, and observe limits on usual forms of handling and duration of storage.

• Warehouse authorisation decision
• Stock record system documentation
• Physical inventory counts
• Usual forms of handling register
• Discrepancy reports
• Customs authority audit reports

• Stock records not reconcilable to physical inventory
• Unauthorised handling activities
• No periodic stocktake
• Goods stored beyond authorised purpose

The inward processing procedure allows non-Union goods to be processed in the customs territory of the Union with relief from import duties, subject to authorisation, rate of yield calculations, bill of discharge and time limits.

• Inward processing authorisation
• Rate of yield documentation
• Material consumption records
• Bill of discharge submissions
• Time limit extensions where applicable
• Disposal records for waste and by-products

• Bill of discharge submitted late
• Rate of yield not supported by production data
• Goods diverted from authorised purpose
• No tracking of equivalent goods use

Outward processing permits Union goods to be temporarily exported for processing outside the customs territory and re-imported with partial or full duty relief, subject to authorisation and accurate calculation of duties on processed products.

• Outward processing authorisation
• Identification of goods at export
• Processing operations description
• Duty calculation worksheets
• Re-import declarations linked to original export
• Discharge records

• Identification of goods inadequate at export
• Duty calculations not retained
• No linkage between export and re-import
• Processing beyond authorisation scope

Non-Union goods intended for re-export may be placed under temporary admission with total or partial relief from import duties, subject to specific use conditions and time limits established by the customs authorities.

• Temporary admission authorisation
• Conditions of use documentation
• Time limit monitoring
• Re-export declarations or transfer to other procedure
• Guarantee documentation
• Records of any duty assessment if not re-exported

• Time limits exceeded
• Goods used beyond authorised scope
• Re-export not evidenced
• No guarantee in place

Goods may be released for free circulation under the end-use procedure with duty relief or reduced rate based on their specific use, subject to authorisation, supervision and records demonstrating the goods reached the prescribed end-use.

• End-use authorisation
• Stock and consumption records
• Bill of discharge or equivalent
• Transfer of goods records between authorised users
• Customs verification reports
• Time limit tracking

• Goods used outside prescribed purpose
• Bill of discharge late or absent
• Transfer to non-authorised parties without notification
• Records do not match physical use

The customs value of imported goods must be determined primarily on the transaction value method, with adjustments for additions and exclusions, and only using secondary methods in the sequence laid down where transaction value cannot be applied.

• Valuation policy
• Method selection decision records
• Royalty and licence fee analyses
• Transfer pricing alignment documentation
• Advance valuation rulings where obtained
• Audit trail of price adjustments

• No documented method selection
• Royalties not added when due
• Related party transactions not tested
• Reliance on incorrect Incoterm assumptions

Goods must be classified under the Combined Nomenclature with the correct commodity code based on objective characteristics, with internal procedures to validate classification and to seek Binding Tariff Information where appropriate.

• Classification database with rationale
• Binding Tariff Information rulings
• Technical descriptions and samples
• Classification review minutes
• Reclassification audit trail
• Master data sync with declarations

• No documented rationale
• BTI not used when available
• Master data not aligned with declarations
• No periodic classification review

Preferential and non-preferential origin must be determined according to applicable rules, with documentary evidence supporting origin claims, including statements on origin, EUR.1 movement certificates or REX statements where applicable.

• Origin policy
• Supplier declarations on origin
• REX registration evidence
• EUR.1 and statements on origin
• Bill of materials analysis
• Periodic origin audits

• Supplier declarations not collected
• Origin claims without bill of materials support
• REX not registered when required
• No periodic re-validation of supplier declarations