Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Special procedures – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.125-129: Special procedures: authorisation, records and discharge

Inward and outward processing, temporary admission, end-use and warehouse operation require an authorisation, granted to applicants established in the Union who give assurance of proper conduct and a guarantee; holders, importers and exporters and persons working with goods in free zones keep approved records identifying goods, status and movements and provide them or make them available in the EU Customs Data Hub (AEOC and Trust and Check records deemed appropriate), and discharge the procedure within the time limit.

Maintained by Gerard BlokdykVerified against the published standard

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