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eL

UCC Guarantee Management System (GUM)

The Guarantee Management System (GUM) enables the monitoring and management of both individual and comprehensive guarantees valid throughout the customs territory of the Union, except for Union transit procedure which has its own Guarantee Management System in NCTS.
Version: 01
5 March 2024
eL

Surveillance for Tax Authorities

The EU Surveillance system monitors the import and export of specific goods into/from the Union's single market in terms of volumes and/or value and is used to meet Member States’ obligation as regards the monthly listing under IOSS. The Surveillance system is operated by DG TAXUD. The primary data sources of the Surveillance system are the import and export customs declarations managed by the National Customs Declarations Processing Systems.
Version: 01
17 January 2024
eL

General Interpretative Rules of the Combined Nomenclature

The Combined Nomenclature (CN) is a tool for classifying goods, set up to meet the requirements of the Common Customs Tariff and the EU's external trade statistics. It forms the basis for the declaration of goods; at importation or exportation or when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. Other legislation may also refer to the Combined Nomenclature. The CN is thus a vital working tool for business and the Member States' customs administrations. The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and is updated every year.
Version: 01
20 December 2023
eL

ICS2 Process and Data: Express

The EU's new advance cargo information system “Import Control System 2 (ICS2)” supports the implementation of the new EU customs safety and security regulatory regime aimed to better protect single market and EU citizens. It collects data about all goods entering or transiting or transhipping the EU territory prior to their arrival through the ENS. This is an eLearning module based on the Union Customs Code and produced by the European Commission under the Customs Programme.
Version: 01
16 October 2023
eL

The ABCs of the EU Single Window Environment for Customs

Regulation (EU) 2022/2399 establishing the EU Single Window Environment for Customs was entered into force in November 2022. This Regulation provides a new legal framework to improve information sharing and digital cooperation between customs authorities and other government authorities (known as partner competent authorities) in charge of enforcing non-customs regulatory formalities at the EU border in areas such as health and safety, environmental protection, food and product safety, agriculture, etc. This, in turn, will allow economic operators to clear certain customs formalities more easily.
Version: 01
24 March 2023
nano

Rules of Origin 2 (5 min)

Nanolearning - Rules of origin and how to apply them for goods crossing EU borders according to Union Customs Code.
Version: 01
17 March 2023