Customs Code Committee

The Committee assisting the Commission in the elaboration of implementing provisions to the Community Customs Code, duty relief on account of special circumstances, the Combined Nomenclature and explanatory notes thereto, any other Council regulation referring to this Committee.

Read more Customs Control

Measures applied by Customs to ensure compliance with Customs law, entries etc.

Read more Customs Debt

The obligation on a person to pay import or export duties.

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An indirect tax which, inter alia, provides protection for EU industry, raised on imported goods under the Combined Nomenclature of the EU.

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The Customs administrative unit competent for the performance of Customs formalities, and the premises or other areas approved for that purpose by the competent authorities (*).

Read more Customs Office of Departure

Any Customs office at which a Customs transit operation commences (*).

Read more Customs Office of Destination

Any Customs office at which a Customs transit operation is terminated (*).

Read more Customs or Economic Office

A Union constituted by and composed of Members of the CCC (WCO), of the United Nations or its specialized agencies, which has competence to adopt its own legislation that its binding on its Members, in respect of matters governed by the Convention to which it wishes to accede, and has competence

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Latest News

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UK import & export GMR compliance for transit shipments

GMR noncompliance for transit movements can lead to penalties of up to £2500.  To help…

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APHA Update - getting it right at the border 

BBTP closure and transition update...Defra’s Biosecurity, Borders & Trade Programme (BBTP)…

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DEFRA Update - Foot and mouth disease (FMD) restrictions: Austria

A case of FMD has been reported in Levél, Győr-Moson-Sopron County, near the Austrian border. Given…

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HMRC Update - Implementation of the Windsor Framework now from 1st May 2025

UPDATE 19/03/2025"The implementation of the Windsor Framework, which covers new rules and…

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HMRC Update - Office of Transit penalties for missing MRN from 7th April 2025

From the 7th April 2025 the haulier responsible for bringing the goods into the UK may be liable to…

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Complete guide to ELO (the new French customs requirement)

From the 28th April 2025, an Enveloppe Logistique Obligatoire (ELO) will be used for GB to FR and…