Customs Supervision Requirements for Special Regimes: Import/Export Declarations and Authorization Ownership

The customs office supervising special regimes must be listed in Community customs files.
Import declarations for certain procedures must include the supervising customs office; this also applies to previous procedures and must be indicated in authorization documents when relevant.
Export declarations for specified regimes must include the “5030 Supervisory customs regime” document, with changes in documentation requirements effective December 15, 2025.
Authorization ownership for special regimes belongs to the declarant; if the declarant is an assignee, code 9025 and the relevant authorization reference must be declared.
These requirements take effect on November 24, 2025, at 08:00.

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.