- The European Commission is referring Slovakia to the CJEU for failing to deploy the electronic Temporary Storage system for air transport under the Union Customs Code.
- The system, required by the UCC Implementing rules, should have been operational by 31 December 2023 and allows temporary storage declarations for non-Union goods arriving by air to be filed electronically.
- Temporary storage lets goods remain in an approved facility for up to 90 days pending customs clearance or re-export.
- The Commission says the system is necessary for customs supervision, enforcement of prohibitions/restrictions, and the proper functioning of the EU Customs Union.
- Slovakia was sent a formal notice on 7 May 2025 and a reasoned opinion on 11 December 2025 before the referral to court.
Source: ec.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Slovakia"
- Slovakia Urges Businesses to Prepare for eFaktura Before 2027
- Slovakia Revises E-Invoicing Rules Ahead of 2027 Launch
- Slovakia’s Mandatory eFaktúra Regime: 2027 Rules, Scope and Peppol Model
- Tax Inspections Expose €24.6 Million in Hidden Income and DPH Violations
- Device Fiscalization Procedure in Slovakia














