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Taxation and Customs Union

It is essential to have standard data requirements for sharing and storing information among customs authorities and economic operators. This relates to: 

  • customs declarations
  • Applications for customs decisions  
  • Customs decisions

These requirements are used to build the various online systems used to handle customs matters in the EU (for example, the Automated Export System, the national customs import systems, etc.). 

You can find out what the requirements are in the EU customs data model (EUCDM)

EU customs data model

 This is a model for both EU-level customs systems and national customs clearance systems in Member countries. 

The data requirements in this model are set out in: 

Within both acts you can find data requirements for: 

  • applications and decisions in Annex A  
  • declarations and notifications in Annex B
  • registering economic operators in Annex 12-01.   

EU countries might also add national requirements in their legislation, complementing the EUCDM while still complying fully with EU customs rules.

Why have uniform requirements? 

Having the same requirements EU-wide creates a level playing field for economic operators and gives authorities an equal level of control of customs revenues throughout the EU.  

It also improves regional integration and interconnection between customs and border administrations 

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