Guía de la Comisión sobre la aplicación del CAU

Estos documentos de orientación tienen carácter explicativo e ilustrativo. La legislación aduanera tiene prioridad sobre el contenido de estos documentos y siempre debe consultarse. Los textos auténticos de los actos jurídicos de la UE son los publicados en el Diario Oficial de la Unión Europea. También puede haber instrucciones nacionales.

General Guidance on Customs Decisions

General Guidance on Customs Decisions

Data Integration and Harmonisation (DIH)

SAD Guidance document for the transitional period

Guidance on the acceptable and non-acceptable terms for the description of goods during the transitional period

Economic Operators Registration and Identification System (EORI).

Authorised Economic Operators (AEO)

Authorised Economic Operators

Binding Tariff Information (BTI)

Interim Administrative Guidelines on the European Binding Tariff Information (EBTI) system and its operationS

Valuation

Guidance on Customs Valuation

Debts and Guarantees

Presentation on Provisions on Customs Debts

Guarantees

Repayment or remission of an amount of customs duties

Entry and Import

Guidance on Customs Formalities on Entry and Import into the European Union

Simplifications

Simplifications – Title V UCC - Guidance for MSs and Trade

Transit and Customs Status

Transit Manual

What is new for Transit and Customs Status under the UCC

Special Procedures

Special Procedures – Title VII UCC - Guidance for MSs and Trade

Export

Export and Exit Out of the European Union – Title VIII UCC

Annex A on definition of exporter

Annex B on ship supplies