Approved exporter TE
National procedureEU preferential agreements
Allows you to establish proof of preferential origin yourself, by means of an invoice declaration, without a certificate endorsed by customs. Why it matters:…
Every authorisation a business can apply for from the customs administration, with its purpose, its conditions and its legal basis. We support you from the eligibility assessment through to the follow-up once the authorisation is granted.
EU preferential agreements
Allows you to establish proof of preferential origin yourself, by means of an invoice declaration, without a certificate endorsed by customs. Why it matters:…
Art. 33 UCC
A decision by which the administration rules in advance, and bindingly, on the origin of goods. Why it matters: it settles origin before a flow begins, in particular…
Art. 33 UCC
A decision fixing the tariff classification of goods, enforceable throughout the Union. Why it matters: it settles the classification and removes the risk of a later…
Art. 22 UCC
A decision of the administration on the method of determining the customs value applicable to given operations. Why it matters: it settles a contestable valuation method…
Art. 73 UCC
Authorises certain elements of the customs value to be determined on the basis of flat-rate amounts or agreed criteria, where they cannot be quantified at the time of…
Implementing Reg. (EU) 2015/2447
A system of self-certification of origin, used in particular under the GSP and several recent agreements. What to plan for: keeping the evidence, and controls after the…
Art. 240 UCC
Storage of non-EU goods without immediate payment of duty or import VAT, both suspended until release for free circulation or re-exportation. Why it matters: cash flow…
Art. 254 UCC
Release for free circulation at a reduced or nil rate of duty, because of the specific use given to the goods within the Union. What to plan for: compliance with the…
Art. 256 UCC
Importation of non-EU goods for processing, working or repair, free of duty and VAT, provided they are afterwards re-exported. Why it matters: producing in the EU for a…
Art. 259 UCC
Temporary exportation of EU goods for processing or repair outside the EU, then reimportation with total or partial relief from duty. Why it matters: duty is paid only…
Art. 250 UCC
Temporary importation of non-EU goods with total or partial relief from duties and taxes, for a defined use, before re-exportation unaltered. Common uses: professional…
Art. 218 UCC
Allows the rights and obligations attached to an end-use procedure to be transferred to another operator. Why it matters: it keeps a chain moving where several parties…
Art. 115 UCC
Authorises the presentation and temporary storage of goods somewhere other than a customs office. Why it matters: it avoids a logistical detour via the office. How to…
Art. 148 UCC
Authorises the operation of facilities intended for the temporary storage of goods awaiting a customs procedure. What to plan for: a guarantee and the keeping of…
Art. 38 UCC
A status recognising an operator's reliability in the eyes of the customs administrations. Two strands that combine: AEOC (customs simplifications) and AEOS (safety and…
Art. 155 Implementing Reg. (EU) 2015/2447
Authorises the drawing up of weighing certificates for fresh bananas, which determine the basis of assessment. Who it concerns: operators importing fresh bananas falling…
Art. 179 UCC
Lodging the declaration with the office competent for the place of establishment, while the goods are presented elsewhere in the Union. Why it matters: formalities are…
Art. 182 UCC
The customs declaration is replaced by an entry in the operator's own records. A frequent condition: holding AEOC status. What you must supply Annex EIR application…
Art. 166 UCC
Lodging a declaration that does not contain all the required data or documents, completed afterwards by a supplementary declaration. Why it matters: the goods are made…
Art. 95 UCC
A single guarantee covering several operations, instead of one guarantee per operation. It may be reduced, or even waived. Why it matters: less capital tied up. A waiver…
Art. 110 UCC
Authorises payment of the duty due to be deferred, under one of the arrangements provided for by the Code. Why it matters: it smooths the cash-flow burden. Procedures…
Art. 233(4)(b) UCC
Allows goods under transit to be received directly on your own premises, without presentation at the office of destination. What the authorisation allows Receiving the…
Art. 230 UCC
The equivalent of the authorised consignee, for goods moving under a TIR carnet. What the authorisation allows Receiving the goods on your own premises without…
Art. 233(4)(a) UCC
Allows goods to be placed under a transit procedure without presenting them at the office of departure. What the authorisation allows Placing goods under transit without…
Art. 128 Delegated Reg. (EU) 2015/2446
Authorises you to establish the proof of the customs status of Union goods yourself (T2L, T2LF, customs manifest). Why it matters: it avoids having to obtain prior…
Art. 233(4)(e) UCC
Allows the electronic transport document to be used as the transit declaration, for air or sea transport. Who it is for Airlines and shipping companies, which may use an…
Art. 233(4)(c) UCC
Authorises the use of the operator's own seals, meeting the prescribed characteristics. Conditions Being an authorised consignor for Union transit Not benefiting from a…
Art. 18 UCC · General Law on Customs and Excise of 18 July 1977 · Royal Decree of 13 March 2016 · Regulation (EU) No 952/2013
A customs representative is the natural or legal person who, on a professional basis, completes customs formalities on import, on export and in transit, in their own…
SPF Finances, Excise — excise goods
E-cigarette liquids are subject to excise in Belgium. Producing, holding and releasing them for consumption require the corresponding authorisations. Why this catches…
Directive (EU) 2020/262 · SPF Finances, Excise
The registered consignee may receive excise goods moving under duty suspension from another Member State. The limit to be aware of This status allows neither holding…
Directive (EU) 2020/262 · SPF Finances, Excise
The registered consignor may dispatch excise goods under duty suspension from the place of importation, once the goods have been released for free circulation. Why it…
General Law on Customs and Excise · Directive (EU) 2020/262 · SPF Finances, Excise
The tax warehouse is the approved place where an authorised warehousekeeper may produce, process, hold, receive and dispatch excise goods under duty suspension. Why it…