Customs Decision Directive

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

A customs debt is the legal obligation to pay customs duties, taxes and any other charges arising in connection with the import, export or transit of ...

legally binding decisions issued by EU authorities in the customs domain, by EU institutions (such as the European Commission, the Customs Union) gov...

An electronic decision by customs authorities that supports and promotes digital processes for handling customs matters.

An IT-based system used by customs authorities to automate the issuance, transmission, archiving and management of customs decisions—official notices ...

A customs duty is a government-imposed fee collected by customs authorities on goods when they are imported into or exported from a country.