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COMMISSION STAFF WORKING DOCUMENT Customs Expert …

Ref. Ares(2018)6352314 - 11/12/2018. Brussels, Ref. Ares(2018). COMMISSION STAFF WORKING DOCUMENT . Customs Expert Group Section " import and export Formalities". GUIDANCE DOCUMENT . on Customs Formalities on Entry and import into the European Union Revision 1. Taxation and Customs Union GUIDELINES. on import and export Customs Formalities EUROPEAN COMMISSION . DIRECTORATE-GENERAL. TAXATION AND Customs UNION. Customs Customs Legislation GUIDANCE DOCUMENT . on Customs Formalities on Entry and import into the European Union Disclaimer As a general remark, it should be underlined that the guidance DOCUMENT is not legall y binding. It does not create rights and obligations and are of an explanatory nature onl y. Its purpose is to provide a tool to facilitate the correct and uniform application of Customs legislation by the Member States and to improve Customs compliance by economic operators . 1. Table of Contents ABBREVIATIONS .. 6. ABBREVIATIONS .. 4. PART A .. 6. 6. PART B.

Ref. Ares(2018) COMMISSION STAFF WORKING DOCUMENT Customs Expert Group Section "Import and Export Formalities" GUIDANCE DOCUMENT on

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