Union Customs Code

Overview of processes and systems

Entry into Customs territory of the Union (including transit or not)
Transport into EU Presentation to Customs Special Procedure End of import
Customs territory Presentation to Customs Office of first entry Declaration (to Customs Office of first entry) for transit Transit Declaration (to Customs Office of destination for import/Special Procedure)
Office of destination (as possible scenario) procedure
Supply chain
Non-Union goods already moving under transit (141 UCC)
activities
Non-Union goods
Goods arrived in MS Non-Union goods arrived in MS of Non-Union goods If released for free circulation (201 UCC)
of first entry Non-Union goods under transit destination under temporary Goods in free
under temporary Goods Special Procedure circulation
Goods outside EU Customs Declaration procedure storage (145 UCC)
storage (144 UCC) released discharged
Customs Territory Other means for external Transit Handling of goods
of transport Conveyance to Unloading of Temporary External Transit Unloading of Temporary under Special
Transport into EU goods storage of goods If SP
appropriate place goods storage of goods 226 UCC Procedure
Customs Territory 140 UCC 148 UCC
135 UCC 140 UCC 148 UCC
Economic Operator

(210 UCC)

Manifest
In case
Maritime or
Customs formalities air transport
required
by Customs
In case
required
by Customs Keeping records
Trader portal Non-Union Authorisation for 214 UCC
Lodging Presentation of goods Lodging Temporary operation of Authorisation for
Presentation of
Lodging entry notification goods to Customs Storage Declaration temporary storage goods to Customs operation of temporary
of arrival of first entry Records:
summary declaration 145 UCC of destination storage — Identification of goods under SP
133 UCC 139 UCC 233 UCC
(ENS) 127 UCC — Customs status
NA-PN-TSD (national developments) — Movements
En-route events
Union 305 IA Trader Portal
goods
Lodging Customs
Trader Portal Declaration (optional)
Notification of arrival of Presentation (notification) Temporary storage declaration
Entry summary declaration sea-going vessel or of goods (PN) 139 (1) UCC of presented goods (TSD) 170, 171 UCC
Lodging Customs
of goods (ENS) aircraſt (NA) 145 (1) UCC Declaration for
127(1) UCC 133(1) UCC external transit
All goods except
free zone (158 UCC) 170, 171 UCC
Note: 110 UCC deferment of payment: If a guarantee
Trader Portal Non-Union goods was lodged, the payment is done aſter release of the
to be re-exported goods 201-208 UCC
270 UCC Customs Declaration
Presentation of Payment of
(CD) 158(1) UCC
Proof of Union customs debt
Status (153 UCC) Note: AEOC providing easier 108, 109 UCC
PoUS MRN Customs Declaration (CD) access for customs
158(1) UCC simplifications UCC 38 (5)

Re-export Single Window

Customs operations PoUS Single Window
Authorisation for Visualisation of
Control decisions
(National Customs authorities; Verification of
Visualisation of
information & documents (cf. risk management)
Customs procedures information & documents
other than Transit for import and GUM/National Guarantee
at competent Customs Minimum data set Proof of Union for import, export and
National Customs Authorities

211 UCC transit requirements Management Systems

(including pre-loading Arrival of means Status transit requirements
office; cf. Art 159 UCC) air cargo information) of transport e-Manifest UCC Customs Decisions Calculation of Management &
TSD lodged
instead of ENS Customs debt & monitoring of
77 UCC (debt is incurred) entry in accounts guarantee National Customs
130(2) UCC National Customs Declarations Processing Systems
85, 86, 104 UCC 89, 233 UCC Declarations
Processing Systems
Union goods released Acceptance of Verification of Supervision of Discharge of
Check of guarantee Release of the goods Acceptance of Verification of Release of the Supervision of Discharge of
Permission to remove Customs Customs (external) transit transit Customs Discharge of
for transit for transit Customs goods If SP Import Procedure
the Union goods Declaration (T1) Declaration (T1) procedure procedure Declaration Declaration Special Procedure Special Procedure
172 UCC 188 UCC 89 UCC 194 UCC 134(1) UCC 215(2) UCC 201-208 UCC 211-214 UCC 215(1) UCC 215(1) UCC
134 UCC 172 UCC 188 UCC
ICS2 Common Declaration lodged
instead of ENS
NCTS National Customs Declarations Processing Systems INF SP
Repository EOS-EORI2
+ Shared E-Screening 130(1) UCC
Module National BTI systems/EBTI
Risk Management Risk analysis Examination
Monitoring of BTI Risk analysis Examination
If release for free circulation
Screening for Monitoring of Proof and sampling of
and Customs controls security & safety
Control decisions
46 UCC
of Union Status
for compliance
of declaration
goods usage and of BTI
extended usage
for revenue
collection &
and sampling of
goods
National Risk Analysis Systems Post-release
purposes usage 46, 189 UCC 46, 189 UCC controls
33-34 UCC non-fiscal reasons
128 UCC 48 UCC
PoUS SURV3
National Risk Analysis Systems National Risk Analysis Systems UCC Centralised Clearance for Import

ICS2

CRMS2
46(5) UCC, 16 UCC and 36 IA
Risk Information Form (RIF) Priority Control Areas (PCA) 46(5) UCC Crisis Management

Exit from Customs territory of the EU

Transit to MS of Presentation to Verification by Confirmation of exit (physical exit) &
Declaration (to Customs Office of export) for export Declaration (to Customs Office of departure) for transit
destination Customs Office of exit Customs Office of exit end of export procedure

Supply chain activities If no transit (i.e. MS of exit = MS of export)

Union goods
Goods released Goods presented to Goods released for exit Goods exported
to be exported Goods released for transit Customs of exit
269 UCC for export Conveyance to
If transit Transit Exit of goods
Customs of exit
226, 227 UCC
267(2) UCC
Goods arrived
in MS of exit
Non-Union goods
Economic Operator

to be re-exported If other declarations waived (specific cases: Goods in free zones or temporary storage) Exit certified to
270(1) UCC declarant/exporter

Customs formalities Events en route

305 IA Presentation of
goods to Customs
office of exit
267 UCC
If transit National Export System
Normal case Lodging exit Lodging re-export
In exceptional cases summary notification
declaration
271 UCC 274 UCC
National Export System
Trader Portal Supervison of goods
Certification of Exit
Trader Portal until Exit
Lodging Customs If no transit 334 IA
Lodging re-export 333(1) IA
Declaration for declaration
export (incl S&S data) Lodging Customs
263(3) UCC 270 UCC
Declaration for transit
170, 171 UCC

Trader portal Exit summary Re-export notification

Note: 110 UCC deferment of payment: If a guarantee was lodged, declaration (EXS) 274 UCC
the payment is done aſter release of the goods 201-208 UCC 263(3)(c) UCC

Payment of If transit
Customs debt
Customs declaration
108, 109 UCC
(CD) 263(3)(a) UCC Re-export declaration
263(3)(b) UCC

Customs operations If 81 UCC applies Note: closure of the export

(debt is incurred) GUM/National Guarantee
procedure is performed by
Management Systems
Customs office of export
National Calculation of National
National Customs Authorities

Management of National Customs Declarations Processing

Visualisation of Customs Declarations Customs debt & entry Visualisation of Customs Declarations
guarantee Systems of MS of Exit
information & Processing Systems in accounts information & Processing Systems
89 UCC National Customs
documents for 85, 86, 104 UCC documents for
Declarations Processing
export requirements UCC Customs Decisions transit requirements UCC Customs Decisions UCC Customs Decisions
Systems - CO of Export
Single window Single window Acceptance of Verification of Discharge of
Acceptance of Verification of Release of the goods Check of guarantee Release of the goods Supervision of Formalities on exit
Customs/re-export Customs/re-export Customs Customs transit Release of the goods Confirmation
for export for transit for transit transit procedure procedure of goods for exit of exit Discharge of the
Declaration Declaration Declaration for Declaration for
172 UCC 188 UCC Normal case (no Customs debt for export) 194 UCC 89 UCC 194 UCC 134(1), 158(3) UCC 215(2) UCC 267 UCC 267(4) UCC 333(2) IA export procedure
Transit 172 UCC Transit 188 UCC
AES (replaces ECS) NCTS
AES AES

Risk Management
and Customs Screening for Examination Examination of Screening for Examination
Examination of
of Post-release
controls
controls safety & security Risk analysis of goods
46, 189 UCC
Risk analysis goods
46, 189 UCC
Risk analysis safety & security
264 UCC
Risk Analysis
46,
goods
goods
46, 189
189 UCC
UCC 48 UCC
264 UCC

National Risk Analysis Systems National Risk Analysis Systems

National Risk Analysis Systems National Risk Analysis Systems National Risk Analysis Systems

ICS2 ICS2

CRMS2
46(5) UCC, 16 UCC and 36 IA Risk Information Form (RIF) Priority Control Areas (PCA) 46(5) UCC Crisis Management

Acronyms Preparatory & ancillary processes

AEO Authorised Economic Operator CRMF Customs Risk Management Framework MS (EU) Member State
countries, in a NO/CH/TR

Competent authorities
FTA, in GSP beneficiary
Exporters in a country
with which EU has an

AEOC Authorised Economic Operator Customs EO Economic Operation NA Notification of Arrival REX
and in the OCTs

AES Automated Export System (replaces ECS) EORI2 Economic Operators Registration and NCTS New Computerised Transit System
Registration of Revocation
BTI Binding Tariff Information Identification subsystem 2 OCT Overseas countries and territories exporter of exporter

CD Customs Declaration EOS Economic Operator Systems PN Presentation/Notification

CDS Customs Decisions System EU European Union PoUS Proof of Union Status
Trader Portal National Guarantee Trader Portal
CRMS2 Customs Risk Management System (v.2) EXS Exit Summary declaration REX Registered Exporter System Management Systems
Note: to lodge an
Economic
Operator

Authorisation PoUS M RN
CS-RD Central System for Reference Data FTA Free Trade Agreement SP Special Procedure Lodge
application, the EO (trader)
Provision of Request Request
needs to be authenticated guarantee endorsement of registration of
application
DA (UCC) Delegated Act GUM Guarantee Management system SURV3 Surveillance 3 system in EU trader portal. This is 89 UCC Proof of Union Proof of Union
handled with UUM&DS Status Status
DDS Data Dissemination System GSP Generalised System of Preferences TARIC Integrated Tariff database of the European Union NCTS
EBTI European Binding Tariff Information system IA (UCC) Implementing Act TSD Temporary Storage Declaration
ICS2 Import Control System (v.2) UCC Union Customs Code EOS-AEO
ECS Export Control System (replaced by AES)
Manage AEO Notify AEO Manage AEO Publish
AEO data exchange
EMCS Excise Movement Control System INF Information Sheets for Special Procedures UUM&DS Uniform User Management & Digital Signatures system
Customs Authorities

EOS-EORI2 application decision authorizations authorisations GUM/National Guarantee PoUS

with partner countries
38 UCC 38 UCC 38 UCC on the internet Management Systems
ENS Entry Summary declaration MRN Master Movement Reference Number Registration of Management of
Register
Register Proof of
EU economic EBTI endorsement
guarantee Union Status
operator Publish decision
Manage BTI Notify BTI Manage BTI 89 UCC
application decision decisions authorisations
Note: To grant an authorisation
33 UCC 33 UCC 34 UCC on the internet
Remarks: Registration of
exporter
a time limit is granted to the
Customs authorities, depending
CDS
on the authorisation type
In order to illustrate the Customs processes under the UCC and to position the information systems provided for in the UCC Work Programme, we chose to depict the following: REX
Manage application/take Notify Manage Publish 22(3) UCC
decision
1. The import process under the UCC, including transit from Member State of entry to Member State of destination. (including consultation) authorisation
22(3) UCC
authorizations
23, 27 and 28 UCC
authorisations
on the internet
22 UCC
2. The export process under the UCC, including transit from Member State of export to Member State of exit; the illustrative case chosen is: Customs of export in Germany, transit through Switzerland, Customs of exit in Italy.
3. The preparation and ancillary processes, in the context of which essential information is produced which is used in the context of the import, transit and export processes themselves.

To maintain readability, each of the diagrams illustrates the possible (most probable) happy paths’. There are many more other possible paths e.g. Special Procedures and releases or more intricate cases such as ‘simplification procedures’ © European Commission, 2019
Action Indicates a sequence Trigger (to an action) Print:
provided for in the UCC. However, these paths are not depicted in the diagrams above. (typically, of actions) ISBN 978-92-76-02801-7
doi:10.2778/24632
Result (of an action) KP-04-19-380-EN-C
Please note that only systems to be used as provided for in the UCC Work Programme are represented on this diagram. Other major systems such as CS-RD, TARIC, DDS, EMCS, are not represented here. However, Single Window and CRMS2have Indicates creation or use of a piece
PDF:
been added for the sake of clarity (even though these systems are not included in the UCC Work Programme). Optional Action of information or of a document The two incoming arrows refer to ISBN 978-92-76-02800-0
https://ec.europa.eu/taxation_customs/ actions which must be completed doi:10.2778/828281
taxud-info@ec.europa.eu Document or piece of information before the flow of actions can continue KP-04-19-380-EN-N

Taxation and
Customs Union