What the course covers
The starting point is Regulation (EU) No 952/2013 together with the Delegated Regulation (EU) 2015/2446 and the Implementing Regulation (EU) 2015/2447. From there the course takes each procedure by its economic function. Release for free circulation and export. External and internal transit, for moving goods that have not been cleared. Customs warehousing and free zones, for storage without duty becoming payable. Specific use: temporary admission and end-use. And the two processing procedures, inward processing and outward processing.
Each procedure is worked through with its paperwork: who may be the holder of the procedure, what guarantee is required, how the procedure is discharged and what follows when it is not discharged in time. The authorisation block runs across all of them: application and conditions under Article 211 UCC, the Article 22 time limits of thirty days to accept the application and one hundred and twenty days to decide, and the monitoring that follows.
The last block deals with the assessment and how it is contested. Notification of the customs debt under Article 103 UCC, the two-stage appeal under Article 44 UCC and suspension against a guarantee under Article 45 UCC. It adds the obligation that already applies to many importers: Regulation (EU) 2023/956 and its simplification reform require the status of authorised CBAM declarant from 1 January 2026, with a threshold of fifty tonnes per importer per year and the first CBAM declaration due by 30 September 2027.
Who it is for
Foreign trade managers who choose a procedure for each flow. Customs representatives and freight forwarders lodging declarations on behalf of others. Compliance and indirect tax officers who review guarantees and authorisations. Importers and exporters running storage, re-export or processing operations.
Why it matters
The procedure chosen fixes when the debt becomes payable, the guarantee and the discharge period. A special procedure without a valid authorisation turns the operation into an ordinary import with an immediate debt. The Article 22 time limits shape the calendar: an authorisation applied for late leaves goods standing or released for free circulation. And the file that follows a breach runs against the holder of the procedure, with the Article 103 UCC periods counting from the date the debt arose.
Programme
- Structure of the UCC, the Delegated Act and the Implementing Act
- Release for free circulation and export: declaration, liability and supporting documents
- External and internal transit, customs warehousing and free zones
- Temporary admission and end-use: holder of the procedure, guarantee and discharge
- Article 211 UCC authorisations and Article 22 time limits: thirty and one hundred twenty days
- Customs debt, Article 44 UCC appeal and the importer's CBAM obligations
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