Total relief from import duty for security and goods tracking devices

The customs status of goods identifies them as "Union" or “non-Union” and it is independent of the origin of the goods.

Therefore, for goods with origin EU that are released for free circulation in the EU, the applicable duties will have to be paid when the goods have the customs status of “non-EU” goods. The Union customs status is obtained after completion of the procedures for release into free circulation and payment of the applicable duties.

The art. 153 of Regulation (EU) 952/2013, provides for a presumption of customs status of Union goods according to which all goods present in the customs territory of the Union have the customs status of Union goods, except when it is established that they are not Union goods. In cases where this presumption cannot be applied, the customs status must be demonstrated.

Precisely on the proof of the customs status of EU goods and the customs formalities applicable during the transhipment of goods, economic operators and customs authorities have requested procedural simplifications which have been implemented with the new Delegated Reg. (EU) 2024/634 which modifies Delegated Reg. (EU) 2015/2446.

The provisions simplify customs formalities app...