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.

Unintentional double lodgement (see points 6 below); Customs office of first entry (see point 7 below); Responsibilities of the declarant (see point 8 below); Modifications of the waivers from the obligation to lodge ENS (see point 4 below); Time-limits for lodgement of ENS, in particular for air

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  Entry, Custom, Double

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