The Greek Independent Authority for Public Revenue (AADE) has issued Decision A.1137/2026, introducing a new simplified customs procedure for importers bringing identical goods into Greece through recurring shipments. The measure was published in Government Gazette B’ 4420/17.07.2026 and represents a significant customs facilitation initiative for businesses with frequent import operations. [taxheaven.gr], [forin.gr]
The decision establishes a framework under which approved importers may use simplified processes in two key customs areas:
- Sampling for tariff classification purposes, and
- Determination of customs value for identical goods imported through repeated consignments. [aade.gr], [taxheaven.gr]
What Changes?
Under traditional customs procedures, customs authorities may need to verify the tariff classification and customs value of imported goods for individual consignments. For companies importing the same products repeatedly, this can create administrative duplication, increased compliance costs, and delays in customs clearance.
The new Greek rules allow eligible operators to obtain prior authorization enabling a streamlined approach. Once approved, customs authorities may rely on representative sampling and agreed valuation methodologies for subsequent imports of identical goods, reducing the need for repetitive customs checks. [taxheaven.gr], [aade.gr]
Legal Basis
The decision is based on provisions of the Greek National Customs Code (Law 5222/2025) and is designed to operate within the framework of the EU Union Customs Code (Regulation (EU) No 952/2013), together with its delegated and implementing regulations. [taxheaven.gr], [aade.gr]
The legislation specifically references EU customs provisions governing customs decisions, customs valuation and customs procedures, ensuring consistency with broader EU customs law. [taxheaven.gr], [aade.gr]
Impact for Businesses
For import-intensive businesses, especially those operating centralized procurement and distribution models, the new regime could deliver several benefits:
- Reduced customs compliance workload.
- Faster release of goods into free circulation.
- Greater consistency in customs classification and valuation treatment.
- Improved predictability of duty and import VAT calculations.
- More efficient management of recurring import flows. [aade.gr], [taxheaven.gr]
Companies importing consumer goods, industrial products, raw materials, or other standardized merchandise through repeated shipments may be among the primary beneficiaries of the new procedure.
Why This Matters
Although the measure does not directly amend VAT rules, customs valuation forms part of the taxable base for import VAT. As a result, any simplification that enhances certainty around customs value can also improve predictability regarding import VAT reporting and cash-flow management. Furthermore, streamlined customs clearance can reduce supply-chain friction for multinational businesses operating within the EU single market. [taxheaven.gr], [aade.gr]
Given the broader EU trend toward trade facilitation, customs digitalization and risk-based controls, Greece’s initiative reflects a continued effort to balance efficient trade flows with effective customs supervision. [taxheaven.gr], [aade.gr]
External Links
- AADE Decision A.1137/2026: https://www.aade.gr/egkyklioi-kai-apofaseis/1137-03-07-2026 [aade.gr]
- Taxheaven publication: https://www.taxheaven.gr/circulars/54560/a-1137-2026 [taxheaven.gr]
- Forin.gr summary and text of decision: https://www.forin.gr/articles/article/91534/a-1137-2026 [forin.gr]
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