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EU launches new ‘customs decisions system’

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The European Commission has launched its new EU-wide ‘customs decision system’, to be used by traders applying for customs decisions or authorisations which may have an impact in more than one member state. From 2 October 2017, economic operators will have to submit all new applications electronically, as required by the Union Customs Code (UCC).

The central customs decisions system (CDS) is to be used for all applications and decisions which may have an impact in more than one member state. Some member states will also use CDS to manage their national customs decisions, while others will deploy their national systems.

The technical arrangements for the system are described in a new UCC implementing regulation, which is in the final stages of adoption.

Traders wishing to submit an application have to connect to the ‘EU trader portal’. Member states may in addition offer a national portal.

Under the UCC, the decisions/authorisations can have a union-wide validity, although it is important for applicants to define where authorisations should be valid. The two available options are:

  • single member state or national decisions are valid only in the member state to which the application is addressed and no other member states are involved; and
  • multi-member states decisions can be valid in several, or all, member states, the applicant being required to list explicitly the places in which the decision is intended to be valid.

Traders should apply to the customs authority in the place where their main accounts for customs purposes are held and where at least part of the activities to be covered by the decision will be carried out.

Depending on the member states addressed, traders will have to access either the EU trader portal or the national trader portal. The process to obtain an authorisation will then run either in the central CDS or in the national decision systems.

The Commission has also released an e-learning module to help future users of the CDS. See http://bit.ly/2g5OFgK.

Issue: 1371
Categories: News , Indirect taxes , VAT
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