The EU Commission’s Decision (EU) n. 2023/2879, dated December 15, 2023, implements the first phase of the centralised clearance procedure for import, in accordance with Article 179 of the Union Customs Code (UCC), effective from July 1, 2024. This procedure allows operators to submit a customs declaration for goods presented at another customs office, after obtaining authorization from the Customs Authorities and holding AEOC authorization. The project aims to centralise business from a customs perspective. Phase 1 covers centralised clearance with standard customs declarations, simplified customs declarations, and various customs procedures for all types of goods except excise goods, EU goods in trade with special fiscal territories, and goods subject to common agricultural policy measures. VAT aspects are addressed in European Commission’s Working Paper no. 924 Rev. 10 dated March 12, 2024.
Source PwC
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