G/TFA/N/EU/1/Add.1/Rev.1  
 
14 October 2020  
(20-7079) Page: 1/44 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATION UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM THE EUROPEAN UNION  
Revision  
The following communication, dated 13 October  2020 is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
 
The European Union hereby makes the following notifications in accordance with Articles 1.4, 10.4.3, 
10.6.2 and 12.2.2 of the Agreement on Trade Facilitati on (WT/L/931) at EU Member State  level.  
 
1. N.B. This notification  updates  the notification G/TFA/N/EU/1/Add.1 dated 5 March 2018,  which 
included information available at the level of the  member States  of the European Union.  Updates 
are in bold and/or strikethrough . 
2. For memory,  the EU's most recent notification at EU Level was provided last June 
(G/TFA/N/EU/1/Rev.4 ) and integrated notification of suppression of the COVID temporary measure 
consisting in export authorisations for certain medical d evices.  
3. Please note that when "N.A." is mentioned, it means no national legislation or measure in 
addition to EU -level notification (G/TFA/N/EU /1). 
 
Article 1, Paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published;  
 
In "PART A" of the sub -points below references are provided to legislation published in official places.  
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1 ; 
 
In "PART B" of the sub -points below Uniform Resource Locators (URL -s) of websites providing further  
explanation of the procedures are indicated.  
 
1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation,  exportation or transit;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria  § 98ff - § 108 of the 
Customs Legislation https://www.ris.bka.g
v. N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 2 - 
 
  Implementing Law 
(Zollrechts - 
Durchführungsgesetz 
– ZollR-DG), Federal 
Law Gazette 
(Bundesgesetzblatt -   
BGBl) Nr. 659 of 1994 
(amended 
consolidated 
version ) at/GeltendeFassung.w
x 
e?Abfrage=Bundesnor
m 
en&Gesetzesnummer
=1  
0004913   
 
https://www.ris.bka
.gv.at/GeltendeFassu
ng.wxe? 
Abfrage=Bundesnor
men&Gesetzesnumm
er=10004913  
2 Belgium  Ministerial Decree of 8  
April 2014 on fees for 
special operations 
conducted by officials 
of the General 
Administration of 
Customs and Excise 
Date of publication in 
the Belgian Official 
Journal: 24  June 2014  Website of the Belgian 
Gazette:  
www.ejustice.just.fgov.
be/cgi/welcome.pl  
After language selection 
the database is 
searchable by date, 
type and keywords  Dutch version:  
http://ccff02.minfin.
fgov.be/KMWeb/doc
ument.do?method=vi
ew&id=38497082 -
1c79 -46c6 -ba4f-
aec758605f5b#findH
ighlighted  
French version:  
http://ccff02.minfin.
fgov.be/KMWeb/doc
ument.do?method=vi
ew&id=74928967 -
e3c7 -4806 -9dab -
9df9f1c6aac9#findHi
ghlighted  
 
Dutch version:  
 
http://www.ejustice
.just.fgov.be/eli/besl
uit/2014/04/08/201
4003146/justel  
 
French version :  
 
http://www.ejustice
.just.fgov.be/eli/arre
te/2014/04/08/201
4003146/justel  
3 Bulgaria  Article 12 of the 
Customs Act on Tariff 
for the fees collected 
by the Customs 
Agency  Official Gazette:  
http://dv.parliament
.bg/DVWeb/searchD
V.faces  
 
https://www.lex.bg/
laws/ldoc/21343846
40 http://customs.bg/b
g/page/81  
http://dv.parliament
.bg/DVWeb/showMa
terialDV.jsp?idMat=1
04533  
http://dv.parliament
.bg/DVWeb/showMa
terialDV.jsp?idMat=5
906 
 
https ://www .lex.bg/
laws /ldoc/21343846
40 
4 Croatia  Act Implementing the 
Customs Legislation of 
the EU, Articles 22, 51  http://narodne -
novine.nn.hr/clanci/sluzhttps://carina.gov.hr  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 3 - 
 
  (NN 40/2016)  beni/2016_04_40_1045
.html  
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 32 3 (c)  
Fees and charges are 
applied only for special 
services provided 
during non -business 
time at the request of 
operators.  Official Gazette no. 
3849 on 30 April 2004:  
http://www.cygazette.c
om/Gazette.dll/%7B68
F81256 -C16B -4F9B-
9437-
CBA7BA2AA4E4%7D /A
ppPgView?IssueNo=38
49&PageNo=0&AppNo=
1&PartNo=1&IssueDate
=4/30/2004  Department of Customs 
& Excise Website, of the 
Republic of Cyprus:  
http://www.mof.gov.cy
/mof/customs/customs.
nsf/All/2131BBA582217
1E0C22572C700349BB
5/$file/94(I)%20 -
2004Customs%20Code
%20Law%20 -
%20Eng..pdf?OpenEle
ment 
 
https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/005CFE0
C689BA83CC225856
D003A6A94/$file/94
(I)%20 -
2004Customs%20Co
de%20Law%20 -
%20Eng..pdf  
6 Czech 
Republic  Article 8 of Decree no 
245/2016 Col., 
implementing 
Customs Act  https://portal.gov.cz
/app/zakony/zakon
Par.jsp?idBiblio=868
36&nr=245~2F2016
&rpp=15#local -
content  
 
https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=245/2016&
typeLaw=zakon&wh
at=Cislo_zakona_sml
ouvy  N.A. 
7 Denmark  Section 137 -142 of 
Bekendtgørelse om 
Toldbehandling (Order 
on Customs 
Procedures)  https://www.retsinform
ation.dk/Forms/R0710.
aspx?id=141184  http://www.skat.dk/ska
t.aspx?oid=2232213  
8 Estonia  Chapter 7 of 
Veterinary Activities 
Organisation Act;  
Chapter 8 of Food Act  https://www.riigiteataj
a.ee/en/eli/521062017
016/consolide  
https://www.riigiteataj
a.ee/en/eli/521062017
008/cons olide http://www.vet.agri.ee/
?op=body&id=436  
http://www.vet.agri.ee/
?op=body&id=322  
http://www.vet.agri.ee/
static/body/files/1516.T
asud%20alates%2001.
01.17.xls  
https://www.riigiteataj
a.ee/akt/12212201602
4 
9 Finland  Decree of the Ministry 
of Finance 
(1364/2016)  
Decision of the 
Customs (1/2017)  Official Gazette 2016:  
https://www.finlex.f
i/fi/laki/alkup/2016
/20161364  http://tulli.fi/yritysasiak
kaat/tulli -
ilmoittaminen/maksullis
ten-suoritteiden -hinnat  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 4 - 
 
     The annex of the 
decree has been 
amended by Decree 
639/2017. Link to 
that decree:  
https://www.finlex.f
i/fi/laki/alkup/2017
/20170639  
Official Gazette 2018:  
https://www.finlex.fi/fi/
laki/alkup/2018/20181
280 
The annex to the decree 
has been amended by 
Decree 136/2020. Link 
to that decree:  
https://www.finlex.fi/fi/
laki/alkup/2020/20200
136  
10 France  No fees charged and 
no charges impo sed 
for any Customs 
formality.  N.A. N.A. 
11 Germany  Section 178 of the 
Fiscal Code in 
conjunction  with the 
ordinance on customs 
costs. http://www.zoll.de/DE/
Fachthemen/Zollkosten
/zollkosten_node.html  http://www.gesetze -
im-
internet.de/englisch_ao
/index.html  
12 Greece  Article 5 Law 
2960/2001 "National 
Customs Code" - 
Official Government 
Gazette: Number 
265/A/2001  
Order concerning the 
regulatory framework 
for imp osing fees: No 
D19A5014286/2014  Official Gazette:  
www.et.gr  N.A. 
13 Hungary  There are no fees and 
no charges imposed . N.A. N.A. 
14 Ireland  There are no fees and 
no charges imposed . N.A. N.A. 
15 Italy Ministerial Decree 
403/92 of 24 June 
1992 
Fees and charges are 
applied only for special 
services provided 
during non -business 
time and/or outside 
customs areas, at the 
request of the 
operator . www.gazzettauffic iale.it
/eli/id/1992/10/14/092
G0445/sg  https://www.agenziado
ganemonopoli.gov.it/po
rtale/documents/20182
/891808/gtr -d-
20100219 -
23724.pdf /a072e020 -
8d47-4a7e-906c-
b8ebf6769cab?version=
1.1 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 5 - 
 
  16 Latvia  There are no fees and 
charges imposed on 
customs formalities.  N.A. N.A. 
17 Lithuania  Custo ms Act No 62 of 
25 January 2001  
Fees and charges 
imposed for Customs 
formality are applied 
only for special 
services provided 
during non -business 
time and/or outside 
customs areas, at the 
request of the 
economic operator . www.e -
tar.lt/portal/lt/legalAct/
TAR.E7B8E4273FE7/Eu
RoawKHFV  https://www.lrmuitine.l
t/web/guest/851  
18 Luxembourg  There are no fees and 
charges imposed  N.A. N.A. 
19 Malta  Subsidiary Legislation 
37.05 – Customs 
Regulations  https://customs.gov.mt  
https://customs.gov.mt
/bus/fees -and-charges    
20 Netherlands  No fees  charged and 
no charges imposed  N.A. N.A. 
21 Poland  Articles 92 and 93 of 
the Polish Act Customs 
Law 
(Journal of Laws 
2020 , item 1382 ) www.dziennikustaw.gov
.pl/DU/2016/1880/1  
www.dziennikustaw.
gov.pl/DU/2020/138
2 N.A. 
www.finanse.mf.gov.pl/
clo/zabezpieczenie -i-
pobor -naleznosci -
celnych -oraz-zwrot -i-
umorzenie -
naleznos ci/zabezpiecze
nie-kwot-dlugu -celnego  
22 Portugal  Decree -Law no. 
68/2007, of 26 March.  
Fees and charges are 
applied just for special 
services provided 
during non -business 
time and/or outside 
customs areas, only if 
the operator requires 
such services.  www.dgaiec.min -
financas.pt/NR/rdonlyre
s/6CE44D74 -F2D0-
4CD7 -989F-
31F4FCBD3AED/0/dl_6
8_2007.pdf  
https://dre.pt/web/gue
st/pesquisa/ -
/search/520470/details
/normal?q=Decreto -
Lei+n.%C2%BA%2068
%2F2007  http://www.dgaiec.min
-financas.pt/pt/  
Legislação/legislação 
aduaneira/Legislação 
Aduaneira e 
Fiscal/Outros/Decreto -
Lei no. 68/2007, de 26 
de Março  
https://info -
aduaneiro.portaldasfi
nancas.gov.pt/pt/inf
ormacao_aduaneira/
taxas/Pages/taxas.a
spx 
23 Romania  There are no fees and 
charges imposed . N.A. N.A. 
24 Slovakia  Article 23 and Article 
26 (6) of the Act No. 
199/2004 Coll. 
Customs Code, and Official Gazette:  
www.slov -
lex.sk/pravne -N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 6 - 
 
  amending and 
supplementing certain 
acts predpisy/SK/ZZ/2004/1
99/20170101  
25 Slovenia  There are no fees and 
charges imposed . N.A. N.A. 
26 Spain  There are no fees and 
charges imposed.  N.A. N.A. 
27 Sweden  Tullverkets föreskrifter 
och allmänna råd TFS 
2016:2 om en 
Tullordning  
(Swedish Customs Act 
Chapter 1 14§, TO 
Chapter 1 9§)  www.tullverket.se/dow
nload/18.5c62b5b7154
0cfd182419bd/1486990
410352/31f02_03.pdf   
 United 
Kingdom1 Customs specific fees 
and charges are 
detailed on  Notices 
112 and 112A  All government 
information relating to 
export and import 
procedures is hosted on 
a single website:  
www.gov.uk  N.A. 
 
1.1(f) Import, export or transit restrictions or prohibitions;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria  Foreign Trade Act 
(Außenwirtschaftsges
etz - AußWG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 26 of 2011 
(amended 
consolidated 
version ) www.ris.bka.gv.at/G
eltendeFassung.wxe?
Abfrage=Bundesnor
men&Gesetzesnumm
er=2000 7221  
https://www.ris.bka
.gv.at/GeltendeFass
ung.wxe?Abfrage=B
undesnormen&Geset
zesnummer=200072
21 N.A. 
2 Belgium  Chapter VIII Bis and 
Chapter XXIV of the 
General Law on 
Customs and Excise of 
18 July 1977  French version:  
www.ejustice.just.fgov.
be/cgi_loi/change_lg.pl
?language=fr&la=F&cn
=1977071831&table_n
ame=loi  
 
Dutch version:  
http://www.ejustice.jus
t.fgov.be/cgi_loi/chang
e_lg.pl?language=nl&la
=N&cn=1977071831&t
able_name=wet  Dutch version:  
https://financien.belgiu
m.be/nl/douane_accijnz
en/particulieren/beperk
ings-en-
verbodsmaatregelen  
https://financien.belgiu
m.be/nl/douane_accijnz
en/ondernemingen/bep
erking -en-
verbodsmaatregelen  
French version :  
https://finances.belgiu
m.be/fr/douanes_accise
 
1 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which is relevant to this doc ument continues to cover the United Kingdom.  
 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 7 - 
 
  s/particuliers/mesures -
de-prohibition -et-de-
restriction  
https://finances.belgi
um.be/fr/douanes_ac
cises/entreprises/mes
ures-de-prohibition -
et-de-restriction  
3 Bulgaria  Certain goods are 
subject to special 
control or restrictions 
like sanitary or 
phytosanitary 
measures, 
environment 
protection 
requirements, IP 
protection, etc.  
Such products include: 
animals and plants, 
foods, medicines, 
narcotic substances 
and their precursors, 
endangered spices of 
wild flora and fauna, 
arms, dual -use items 
and technologies . Official Gazette:  
http://dv.parliament
.bg/DVWeb/searchD
V.faces  
 
N.A www.customs.bg/bg
/page/442  
https://customs.bg/
wps/portal/agency/
home/info -
business/customs -
activities/prohibition
s-restrictions  
4 Croatia  Certain goods are 
subject to special 
national control 
because of 
nationally 
prescribed 
prohibitions and 
restrictions, and 
this in addition to 
the prohibitions and 
restrictions 
prescribed on an EU 
level.  N.A.  
Restrictions of export 
and import of drugs 
and psychotropic 
substances – NN 
107/01  
https://narodne -
novine.nn.hr/clanci/
sluzbeni/2001_12_1
07_1756.html  
Restrictions of export 
and import of military 
and dual -use goods – 
NN 80/13  
https://narodne -
novine.nn.hr/clanci/
sluzbeni/2013_06_8
0_1665.html  
Sanitary border 
control of the goods 
for general use  
https://narodne -
novine.nn.hr/clanci/
sluzbeni/2013_04_3
9_719.html  N.A. 
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 4(2)  Official Gazette no. 
3849 on 30 April 2004:  
http://www.cygazette.c
om/Gazette.dll/%7B68F
81256 -C16B -4F9B-
9437-
CBA7BA2AA4E4%7D /ApDepartment of Customs 
& Excise Website, of the 
Republic of Cyprus:  
www.mof.gov.cy/mof/c
ustoms/customs.nsf/All
/2131BBA5822171E0C2
2572C700349BB5/$file/G/TFA/N/EU/1/Add.1/Rev.1  
 
- 8 - 
 
  pPgView?IssueNo=3849
&PageNo=0&AppNo=1&
PartNo=1&IssueDate=4
/30/2004  94(I)%20 -
2004Customs%20Code
%20Law%20 -
%20Eng..pdf?OpenEle
ment 
https://www.mof.go
v.cy/mof/customs/c
ustoms. nsf/005CFE0
C689BA83CC225856
D003A6A94/$file/94
(I)%20 -
2004Customs%20Co
de%20Law%20 -
%20Eng..pdf  
6 Czech 
Republic  e.g.: 
Act no. 61/1988 Col., 
about mining and 
explosives  
Act no. 228/2005 Col., 
about civil weapons  
Act no 38/1994 Col., 
about military 
weapons  
Act no 263/2016 Col., 
Atomic Act  
Act. no 378/2007 Col., 
about medicines  
Act no.326/2004 Col., 
Phytosanitary Act  
Act no166/1999 Col., 
Veterinary Act  
Etc. e.g. 
https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=61/1988&ty
peLaw=zakon&what
=Cislo_zakona_smlo
uvy 
https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=228/2005&t
ypeLaw=zakon&what
=Cislo_zakona_smlo
uvy 
https://aplikace. mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=38/1994&ty
peLaw=zakon&what
=Cislo_zakona_smlo
uvy 
https://aplikace.mvc
r.cz/sbirka -
zakonu/Sea rchResult
.aspx?q=263/2016&t
ypeLaw=zakon&what
=Cislo_zakona_smlo
uvy 
https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=378/200 7&t
ypeLaw=zakon&what
=Cislo_zakona_smlo
uvy 
https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=326/2004&t
ypeLaw=zakon&what
=Cislo_zakona_smlo
uvy www.celnisprava.cz/
cz/dalsi -
kompetence/ochrana
-spolecnosti -a-
zivotniho -
prostredi/Stranky/d
efault.aspx  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 9 - 
 
  https://aplikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=166/1999&t
ypeLaw=zakon&what
=Cislo_zakona_smlo
uvy 
Etc. 
7 Denmark  Section 10 a. of the 
Danish Customs Act.  
no. 1223 of 20 
September 2016  https://www.retsinform
ation.dk/Forms/R0710.
aspx?id=183644  www.skat.dk/s kat.aspx
?oId=2230256&chk=21
4580 
8 Estonia  Chapter 13 of 
Tolliseadus (Estonian 
Customs Act)  https://www.riigiteataja
.ee/en/eli/5240720170
02/consolide  www.emta.ee/et/ariklie
nt/toll -
kaubavahetus/keelud -
ja-piirangud  
http://www.emta.ee/en
g/private -
client/travelling -
moving -
consignments/restrictio
ns-and-prohibitions -
goods -carried -traveller  
http://www.emta.ee/en
g/private -
client/travelling -
moving -
consignments/non -eu-
countries  
9 Finland  The list of all legal acts 
on restrictions and 
prohibitions is 
published by Customs 
at the explanatory 
website provided. 
Each relevant act is 
available on the 
website of the Official 
Gazette website.  Official Gazette:  
www.finlex.fi  http://tulli.fi/tietoa -
tullista/tullin -
toiminta/rajoituskasikirj
a 
10 France  Code de la santé 
(French public Health 
code for drugs, 
psychotropic 
substances and 
medicines)  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060726
5 www.douane.gouv.fr/ar
ticles/a10913 -
caracteristiques -de-
votre-marchandise -
restriction -de-
circulation -ou-
interdiction  
  Code de 
l’environnement 
(Environmental Code 
for Cites certificate, 
persistent organic 
pollutants, ozone 
depleting substances 
and waste)  www.legifrance.gouv.fr/
affich Code.do?cidTexte
=LEGITEXT0000060742
20 www.douane.gouv.fr/ar
ticles/a10802 -
transport -d-oeuvres -et-
objets -d-art- G/TFA/N/EU/1/Add.1/Rev.1  
 
- 10 - 
 
    Code rural et de la 
pêche  maritime (Rural 
and Maritime Fishing 
Code for animals and 
animal products, 
plants and plant 
products, food for 
animals and certain 
food stuffs)  www.legifrance.gouv.f r/
affichCode.do?cidTexte
=LEGITEXT0000060713
67 www.culturecommunica
tion.gouv.fr/Thematiqu
es/Circulation -des-
biens -
culturels/Informations -
pratiques/Procedures -
d-exportation  
  Code de la défense 
(defense Code for 
arms, ammunitions, 
explosives and war 
material)  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060713
07  
  Code de la sécurité 
intérieure (Internal  
Security Code for 
acquisition/importatio
n of firearms)  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000255031
32&dateTexte=201206
18  
  Code du Patrimoine 
(for the import and 
export of cultural 
goods)  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060742
36  
11 Germany  Various specialised 
regulations deal with 
prohibitions and 
restrictions. The 
websites references 
provide the list of 
them per topic.  www.zoll.de/DE/Fachth
emen/Verbote -
Beschraenkungen/verbo
te-
beschraenkungen_node
.html  
www.zoll.de/EN/Busine
sses/Movement -of-
goods/Import/Restrictio
ns/Goods/goods_node.
html N.A. 
12 Greece  Article 3 of Law 
2960/2001 " National  
Customs Code" - 
Official Government 
Gazette: Number 
265/A/2001  Official Gazette:  
www.et.gr  
 https://portal.gsis.gr  
13 Hungary  Decree of Government 
158/2010 (V.6) on 
measures relating to 
the export of 
agricultural and food 
products  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=13303
2.328555  N.A. 
Decree of Ministry of 
Agriculture 21/2015 
(IV.30) on the animal 
health conditions for 
the transport of pet 
animals for non -
commercial purposes  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=17533
5.342527  
 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 11 - 
 
  Decree of Ministry of 
Agriculture 44/2010 
(IV.23.) on the import 
of products of animal 
origin for personal 
consumption  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=13159
9.342582  
Decree of Ministry of 
Rural Development 
141/2011 (XII.23.) on 
the import and 
increased official 
control of cer tain non -
animal food and 
fodder  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=1395 3
7.343042  
Decree of Ministry of 
Agriculture 82/2004. 
(V.11) on fruit and 
vegetable control  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=85179.
343101  
Decree of Ministry of 
Agriculture and 
Ministry of Finance 
52/2005 (VI.4) on the 
import of fodder from 
third countries  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=94297.
343106  
Act 88 of 2012 on 
market surveillance of 
products  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=15106
6.328173  
Decree of Government 
66/2012 (IV.2.) on the 
activities to be carried 
out with drugs and 
psychotropic 
substances and new 
psychoactive 
substances and on the 
listing and 
amendment of the 
listing of these 
substances  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=14726
3.343539  
Decree of Ministry of 
Human Resources 
55/2014 (XII.30.) on 
substances or groups 
of substances 
classified  as new 
psychoactive 
substances  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=17346
4.344323  
Decree of Government 
159/2005 (VIII. 16.) 
on certain official 
procedural rules 
related to drug 
precursors laying 
down official tasks and 
powers  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=95729.
330270  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 12 - 
 
  Decree of Government 
13/2011 (II.22.) on 
the licensing of foreign 
trade in dual -use 
items  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=13743
5.330734  
Act 64 of 2001 on the 
Protection of the 
Cultural Heritage  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=57089.
340382  
Decree of Ministry of 
National 
Resources14/2010 
(XI. 25) on the Exp ort 
Licensing of Cultural 
Goods  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=13075
0.333301  
Decree of Ministry of 
Agriculture 7/2001 (I. 
17.) on detailed rules 
for the implementation 
of phytosanitary tasks  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=55754.
342488  
Act No 32 of 2003 on 
The Convention on the 
International Trade in 
Endangered Species of 
Wild Fauna and Flora, 
adopted on 3 March 
1973, in Washington  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=74651.
228550  
Decree of Government 
292/2008 (XII. 10.) on 
certain rules for the 
implementation of 
international and 
European Community 
acts regulating the 
international trade in 
endanger ed wild fauna 
and flora species  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=11985
1.341214  
Decree o f Ministry of 
Agriculture 53/2004 
(IV.24) on veterinary 
checks on products to 
be imported into the 
European Union from 
third countries  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=84610.
343028  
Decree of Government 
123/2009 (VI. 12.) on 
the detailed rules for 
the notification of 
import and export of 
certain dangerous 
substa nces and 
dangerous 
preparations  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=12594
6.330316  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 13 - 
 
  Decree of Ministry of 
Agriculture 37/2006 
(V. 18.) concerning 
the placing on the 
market and control of 
fertilizers designated 
as "EC fertilizers"  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=10283
4.343109  
Decree of Ministry of 
Agriculture 89/2004 
(V.15) on the 
authorization of 
placing on the market 
and use of plant 
protection products 
and on the packaging, 
marking, storage and 
transport of plant 
protection products  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=85298.
343102  
Decree of Government 
408/2016 (XII. 13.) on 
the prevention and 
management of the 
introduction or 
introduction and  
treatment of invasive 
species  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=19911
8.331047  
Act 95 of 2005 on the 
modification of 
Regulations of the 
Medicines for Human 
Use and Other 
Medicinal Products  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=95017.
339197  
Decree of Ministry of 
Health, Social and 
Family Affairs 53/2004 
(VI.2) on Wholesale 
and Parallel I mport 
Activities with 
Medicines  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=84607.
320118  
Decree of Government 
14/2015 on the 
conditions for carrying 
out activities related to 
fluorinated 
greenhouse gases  and 
ozone depleting 
substances  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=17409
8.322158  
Act No 55 of 1996 on 
Wildlife Conservation, 
Wildlife Management 
and Hunting  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=26880.
338581  
14 Ireland  Sections 42  and 50 of 
the Customs Act 2015  http://www.irishstatute
book.ie/eli/2015/act/18
/enacted/en/html?q=Cu
stoms+Act&years=201
5 http://www.revenue.ie/
en/customs -traders -
and-
agents/documents/proh
ibitions -restrictions.pdf  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 14 - 
 
      http://www.revenue.ie/
en/tax -
professionals/legislation
/index.aspx  
15 Italy No national provisions  N.A. N.A. 
16 Latvia  The list of legal acts on 
restrictions and 
prohibitions is  
available at:  
www.vid.gov.lv/lv/ier
obezojumi -un-
aizliegumi -precu -
parvietosanai  
Measures by 
Commodity Codes can 
be found in Integrated 
Tariff Management 
System:  
https://itvs.vid.gov.lv  Official Gazette:  
https://likumi.lv/  N.A. 
17 Lithuania  The list of legal acts on 
restrictions and 
prohibitions is  
available at:  
www.cust.lt/mport
/failai/verslui/apri
bojimai_ir_draudim
ai/netarif_priem_ta
_sarasas_2017_gal
ut.pdf  
https://www.lrmui
tine.lt/web/guest/
verslui/apribojimai
/bendra  Official Gazette:  
www.e -
tar.lt/portal/index.html  www.cust.lt/web/gu
est/verslui/apriboji
mai/bendra  
https://www.lrmuiti
ne.lt/web/guest/ver
slui/apribojimai/ben
dra 
18 Luxembourg  Chapter XII of national 
Customs and Excise 
law (Art. 85 to 94)  http://data.legilux.publi
c.lu/file/eli -etat-leg-
recueil -
lois_speciales_2 -fr-
pdf.pdf#page=617  
Copyright law: 
http://legilux.public.lu/
eli/etat/leg/loi/2001/04
/18/n2/jo  N.A. 
19 Malta  Chapter 37 "Customs 
Ordinance" of the 
Laws of Malta  
Subsidiary Legislation  http://www.justiceservi
ces.gov.mt/LOM.aspx?p
ageid=27&mode=chron
o&gotoID=37  https://customs.gov.mt
/bus/clearances -from-
other -departments  
20 Netherlands  Certain goods are 
subject to special 
control or restrictions 
like sanitary or 
phytosanitary 
measures, 
environment 
protection 
requirements, IP 
protection, etc.  Official Gazette:  
http://wetten.overheid.
nl/zoeken  www.belastingdienst.nl/
wps/wcm/connect/nl/do
uane/douane  
http://tarief.douane.nl/
tariff/index.jsf  
https://tarief.douan
e.nl/arctictariff -
public -web/#!/home  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 15 - 
 
  Such products include: 
animals and plants, 
foods, medicines, 
narcotic substances 
and their precursors, 
endangered spices of 
wild flora and fauna, 
arms, dual -use items 
and technologies . 
21 Poland  Certain goods are 
subject to special 
control or restrictions 
on import, export or 
transit (sanitary or 
phytosani tary 
measures, 
environment 
protection 
requirements, IP 
protection, etc.).  
Such products are: 
animals and plants, 
foods, medicines, 
narcotic substances 
and their precursors, 
endangered spices of 
wild flora and fauna, 
arms, dual -use items, 
cultural goods and  
chemicals, etc.  
 
Strategic go ods 
Article 2 of Act of 29 
November 2000 on 
foreign trade in goods, 
technologies and 
services of strategic 
importance to national 
security, as well as the 
maintenance of 
national peace and 
security.  www.finanse.mf.gov.pl/
clo/ograniczenia -obrotu  
http://www.finanse.mf.
gov.pl/clo/informacje -
dla-osob-
fizycznych/towary -
objete -ograniczeniami -
i-zakazami  
http://prawo.sejm.gov.
pl/isap.nsf/DocDetails.x
sp?id=WDU201300001
94 English site: 
www.finanse.mf.gov.pl/
en/customs/basic -
information  
Military goods:  
www.mr.gov.pl/strony/
zadania/wspolpraca -
miedzynarodowa/jak -
uzyskac -zezwolenie -na-
obrot -uzbrojeniem/  
Dual-use goods:  
www.mr.gov.pl/strony/
zadania/wspolpraca -
miedzynarodowa/jak -
uzyskac -zezwolenie -na-
obrot -produktami -
podwojnego -
zastosowania/  
22 Portugal  In customs website 
there is information 
about import, e xport 
and transit 
restrictions/ prohibitio
ns (manuals, several 
instructions, and 
Complementary 
Information of 
national tariff 
database with a list of 
national legislation 
related to restrictions 
or prohibitions. These 
national measures 
(Informações 
Complementares) are 
integrated in national 
tariff database suc h as http://pauta.dgaiec.min
-
financas.pt/nomenclatu
ras 
www.dgaiec.min -
financas.pt/pt/legislaca
o_aduaneira/oficios_circ
ulados_doclib/  http://pauta.dgaiec.min
-
financas.pt/NR/rdonlyre
s/DCF2F7E6 -B9DC -
42F5-95C9-
A3B648840E8E/0/PART
E17.PDF  
https://pauta.portal
dasfinancas.gov.pt/p
t/partespauta/parte
s/Pages/partes -da-
pauta -de-
servico.aspx  
List of prohitions and 
restrictions in 
compl ementary 
information: "Part 17 - G/TFA/N/EU/1/Add.1/Rev.1  
 
- 16 - 
 
  Taric measures; so, 
both can be consulted 
in tariff database, once 
they are associated 
with the tariff codes.  Informações 
Complementares PDF";  
"Part 10 – licences PDF" 
- (license, certificate, 
surveillance document 
and dual -use items)  
23 Romania  Article 269 (2) from 
the Law no. 86/2006  www.customs.ro/assets
/pdf/agenti -
economic i/Legea%2086
%20privind%20Codul%
20vamal%20al%20Rom
aniei%20august%2020
13.doc  N.A. 
24 Slovakia  Article 9, paragraph 3, 
letter x) of the Act No. 
652/2004 Coll. on the 
Governmental bodies 
in Customs  www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/2004/6
52/20170101  www.financnasprava.sk
/sk/podnikatelia/clo -
obchodny -
tovar/zakazy -a-
obmedzenia  
25 Slovenia  Article 29 of National 
Act Implementing  the 
Customs Legislation of 
the EU (Official 
Gazette RS, Nr. 
32/2016)  www.pisrs.si/Pis.web/pr
egledPredpisa?id=ZAKO
7362 www.fu.gov.si/carina/  
 
http://www.fu.gov.si /e
n/customs/  
26 Spain  Dual use:  
COUNCIL 
REGULATION (EC) No 
428/2009  
of 5 May 2009  
setting up a 
Community regime for 
the control of exports, 
transfer, brokering 
and transit of dual -use 
items  
At internal level: Law 
53/2007 of 28 
December on the 
control of the external 
trade of defence and 
dual use items, Law 
49/1999 of 20 
December on the 
control of chemical 
substances likely to be 
diverted for the 
fabrication of chemical 
weapons and Royal 
Decree 679/2014 of 1 
August laying down 
the regulation on the 
regulation on the 
external trade of 
defence items, other 
items and dual use 
products and 
technologies.  
 
32/2016)  www.agenciatributaria.
es/AEAT.internet/Inicio/
La_Agencia_Tributaria/
Normativa/Normat iva_t
ributaria_y_aduanera/L
egislacion_de_Aduanas
_e_Impuestos_Especial
es/Normativa_aduanera
/Productos_y_tecnologi
as_de_doble_uso/Produ
ctos_y_tecnologias_de_
doble_uso.shtml  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 17 - 
 
  www.pisrs.si/Pis.web/
pregledPredpisa?id=Z
AKO7362  
www.fu.gov.si/carina/  
http://www.fu.gov.si/
en/customs/  
26 
Spain  
Dual use:  
COUNCIL 
REGULATION (EC) No 
428/2009  
of 5 May 2009  
setting up a 
Community regime for 
the control of exports, 
transfer, brokering 
and transit of dual -use 
items  
27 Sweden  Various legal acts 
exists depending on 
competent authorities. 
The url referenced 
provides a list to 
consult.  www.tullverket.se/sv/o
moss/forfattningaritullv
erket/importochexportf
oreskrifterforfattningsst
od.4.792224361590183
a4d3683.html  N.A. 
 United 
Kingdom2 Relevant legislation 
applies depending on 
the type of good, 
origin and destination. 
Specific page on 
import and export 
controls is available on 
government website.  All government 
information relating to 
export and import 
procedures is host ed on 
a single website:  
www.gov.uk  N.A. 
 
1.1(g) Penalty provisions for breaches of import, export, or transit formalities;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria   § 30 and § 41 of the 
Customs Legislation 
Implementing Law 
(Zollrechts -
Durchführungsgesetz 
– ZollR-DG), Federal 
Law Gazette 
(Bundesgesetzblatt -   
BGBl) Nr. 659 of 1994 
(amended 
consolidated 
version)  
§ 35 and § 36 of the 
Financial Criminal Law 
(Finanzstrafgesetz – www.ris.bka.gv.at/G
el 
tendeFassung.wxe?A
b 
frage=Bundesnorme
n 
&Gesetzesnummer=
2 0007221  
https://www.ris.bka
.gv.at/GeltendeFassu
ng.wxe?Abfrage=Bu
ndesnormen&Gesetz
esnummer=1000491
3 N.A. 
 
2 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable 
to and in the United Kingdom.” During the transition period, the information provided by the European Union 
which is relevant to this document continues to cover the United Kingdom.  
 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 18 - 
 
  FinStrG), Federal Law 
Gazette 
(Bundesgesetzblatt – 
BGBl) Nr. 129 of 1958 
(last amended 2017)  
Section 10 of the 
Austrian Foreign Trade 
Act; § 79 - § 89, 
(Außenwirtschaftsges
etz - AußWG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 26 of 2011  
(amended 
consolidated 
version)  
2 Belgium  Chapter XXIV of the 
General Law on 
Customs and Excise of 
18 July 1977  French Version :  
www.ejustice.just.fg
ov.be/cgi_loi/chang
e_lg.pl?language=fr
&la=F&cn=19770718
31&table_name=loi  
Dutch version:  
http://www.ejustice
.just.fgov.be /cgi_loi
/change_lg.pl?langu
age=nl&la=N&cn=19
77071831&table_na
me=wet  N.A. 
3 Bulgaria  Part eight of the 
Customs Act  
Section III of the Penal 
Code http://customs.bg/b
g/page/81  
http://www.lex.bg/
bg/laws/ldoc/15896
54529  
https://www.lex.bg/
laws/ldoc/21343846
40 
https://www.lex.bg/
bg/laws/ldoc/15896
54529  N.A. 
4 Croatia  Part 11 Article 60 -72 
of the Act 
Implementing 
Customs Legislation of 
the EU  
(NN 40/2016)  http://narodne -
novine.nn.hr/clanci/sluz
beni/2016_04_40_1045
.html  
 https://carina.gov.hr  
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 88  Official Gaz ette no. 
3849 on 30 April 2004:  
http://www.cygazette.c
om/Gazette.dll/%7B68
F81256 -C16B -4F9B-
9437-
CBA7BA2AA4E4%7D/A
ppPgView?Iss ueNo=38
49&PageNo=0&AppNo=
1&PartNo=1&IssueDate
=4/30/2004  Department of Customs 
& Excise Website, of the 
Republic of Cyprus:  
www.mof.gov.cy/mof/c
ustoms/customs.nsf/All
/2131BBA5822171E0C2
2572C700349BB5/$file/
94(I)%20 -
2004Customs%20Code
%20Law%20 -
%20Eng..pdf?OpenEle
ment G/TFA/N/EU/1/Add.1/Rev.1  
 
- 19 - 
 
  https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/All/E16D
B918880D8B84C225
8368004506D3?Ope
nDocument  https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/005CFE0
C689BA83CC225856
D003A6A94/$file/94
(I)%20 -
2004Customs%20Co
de%20Law%20 -
%20Eng..pdf  
6 Czech 
Republic  Articles 47 -55 of Act 
no. 242 /2016 Col., the 
Customs Act  https://portal.gov.cz
/app/zakony/zakon
Par.jsp?idBiblio=868
33&nr=242~2F2016
&rpp=15#local -
content  
https://apl ikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=242/2016&
typeLaw=zakon&wh
at=Cislo_zakona_sml
ouvy  N.A. 
7 Denmark  Chapter 7 of Toldloven 
(Danish Customs Act)  www.retsinformation.dk
/Forms/R0710.aspx?id
=183644  www.skat.dk/skat.aspx
?oId=1919724&chk=21
4580 
8 Estonia  Chapter 13 of Customs 
Act; 
Division 4 of Chapter 
21 of Penal Code  www.riigiteataja.ee/en/
eli/ee/Riigikogu/act/52
4072017002/consolide
#para69  
www.riigiteataja.ee/en/
eli/ee/Riigikogu/act/52
4072017009/consolide  N.A. 
9 Finland  Administrative 
penalties:  
Sections 96 -97 of the 
Customs Act 
(304/2016)  www.finlex.fi/fi/laki/alk
up/2016/20160304  N.A. 
Criminal penalties:  
Section 99 of the 
Customs Act  www.finlex.fi/fi/laki/alk
up/2016/20160304  
Sections 1 -3 and 9 -11 
of the Chapter 29 of 
the Criminal Code 
(39/1889)  
Chapters 46, 50 and 
50a of the Criminal 
Code www.finlex.fi/fi/laki/aja
ntasa/1889/188900390
01#L29  
10 France   Chapter VI – Penal 
provisions (Articles 
408 to 440 a) of the 
French Customs Code  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060715
70 N.A. 
11 Germany  Section 377 ff. of the 
Fiscal Code (Provisions 
on administrative 
fines)  http://www.gesetze
-im-
internet.de/englisch
_ao/index.html   G/TFA/N/EU/1/Add.1/Rev.1  
 
- 20 - 
 
  12 Greece  Article 142 par . 1 and 
2 of the Law 
2960/2001 "National 
Customs Code" - 
Official Govern ment 
Gazette: Number 
265/A/20 01 
Article 150 par . 1 of 
Law 2960/2001  
"National Customs 
Code" - Official 
Government 
Gazzette: Number 
265/A/2001  
Article 150 par. 3 of 
Law 2960/2001 
"National Customs 
Code"  Official 
Government 
Gazzette: Number 
265/A/2001  Official Gazette:  
www.et.gr  N.A. 
13 Hungary  25-35 paragraph of 
Act 13 of 2016 on the 
implementation of 
union customs law  
4-6 paragraph of the 
Decree of Ministry for 
National Economy 
11/2016 (IV. 29.) on 
the detailed rules on 
the implementatio n of 
union customs law  http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=19489
8.340034  
http://njt.hu/cgi_bin/nj
t_doc.cgi?docid=19520
8.333362  N.A. 
14 Ireland  Section 40 of Customs 
Act of 2015  http://www.irishstatute
book.ie/eli/2015/act/18
/enacted/en/html?q=C
ustoms+Act&years=20
15 http://www.revenue.ie/
en/tax -
professionals/legislation
/index.aspx  
15 Italy National Law:  
D.P.R. 23/01/1973 
n.43 (T.U.L.D.)  
Consolidated text of 
provisions governing 
customs matters:  
D.Lgs 15/01/2016 n. 
8. http://def.finanze.it/Do
cTribFrontend/getAttoN
ormativoDetail.do?ACTI
ON=getSommario&id=
{70F7E962 -BF57-
4C34-AD12 -
1298D1F6E440}  
http://www.gazzettauffi
ciale.it/eli/id/2016/1/22
/16G00011/sg  N.A. 
16 Latvia  Latvian  Administrative 
Violations Code  
Articles 108.5; 
190.15; 201.10; 
201.12; 201.13; 
201.14; 201.15; 
201.16; 201.17; 
201.18  
The Criminal Law  
Articles 190.; 190.1; 
191.; 195.2  https://likumi.lv/doc.ph
p?id=89648  
https://likumi.lv/doc.ph
p?id=88966  Guidelines on penalties:  
www.vid.gov.lv/lv/vid -
vadlinijas  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 21 - 
 
  17 Lithuania  Art. 208, 210 -217 of 
the Code of 
Administrative 
Offenses  
Art. 199 -200 of the 
Criminal Code  https://www.e -
tar.lt/portal/lt/legalAct/
TAR.2B866DFF7D43  
https://www.e -
tar.lt/portal/lt/legalAct/
TAR.2B866DFF7D43  N.A. 
 
https://www.lrmuitine.l
t/web/guest/850  
 
18 Luxembourg  Chapter XXIV of the 
Customs and Excise 
law (art. 220 to 266)  http://data.legilux.publi
c.lu/file/eli -etat-leg-
recueil -
lois_speciales_2 -fr-
pdf.pdf#page=617  N.A. 
19 Malta  Articles 60 to 62 - 
Chapter 37 "Customs 
Ordinance" of the 
Laws of Malta  http://justiceservices.g
ov.mt/DownloadDocum
ent.aspx?app=lom&ite
mid=8596&l=1  N.A. 
20 Netherlands  Provisions in Dutch 
penal law, in particular 
article 72 -88 related 
to taxes and articles 
11.1-11:14 of General 
Customs laws  Official Gazette:  
http://wetten.overheid.
nl/zoeken  
 www.belastingdienst.nl/
wps/wcm/connect/nl/do
uane/douane  
www.belas tingdienst.nl/
bibliotheek/handboeken
/html/boeken/HDU/stra
fbepalingen_deel_1_.ht
ml 
21 Poland  General:  
Chapter 7 of Penal 
Fiscal Code  
(Journal of Laws 2016, 
item 2137, as 
amended)  www.dziennikus taw.gov
.pl/DU/2016/2137/1  N.A. 
Strategic goods:  
Article 33 of Act of 29 
November 2000 on 
foreign trade in goods, 
technologies and 
services of strategic 
importance to national 
security, as well as the 
maintenance of 
national peace and 
security.as well as the 
maintenance of 
national peace and 
security.  
(Journal of Laws 2013, 
item 194)  http://prawo.sejm.gov.
pl/isap.nsf/DocDetails.x
sp?id=WDU201300001
94 
22 Portugal  Articles 92 to 112 of 
the General Regime on 
Tax Infractions, 
approved by Law no. 
15/2001, of 5/6.  http://info.portaldasfin
ancas.go v.pt/pt/inform
acao_fiscal/codigos_trib
utarios/rgit/index_rgit.
htm N.A. 
23 Romania  Articles 654 -657 from 
the Government 
Decision no. 707/2006  www.customs.ro/assets
/pdf/agenti -
economici/HG%20707
%20cu%20modificarile
si%20completarile%20
%20ulte rioare%20var
%20august%202010%
20%20.pdf  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 22 - 
 
  24 Slovakia  Article 7, paragraph 
2, letter v) of the 
Act No. 35/2019 
Coll. on Financial 
administrations  https://www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/201
9/35/2020052 1 https://www.financ
nasprava.sk/sk/po d
nikatelia/clo -
obchodny -
tovar/zakazy -a-
obmedzenia  
25 Slovenia  Articles 46 and 47 
National Act 
Implementing The 
Customs Legislation of 
the EU (Official 
Gazette RS, Nr. 
32/2016)  www.pis rs.si/Pis.web/pr
egledPredpisa?id=ZAKO
7362 N.A. 
26 Spain  Ley 58/2003, General 
Tributaria (General tax 
law) 
Real Decreto 
2063/2004, de 15 de 
octubre, por el que se 
aprueba el 
Reglamento general 
del régimen 
sancionador tributario  
(Royal Decree 
2036/2004 of 15 
October laying down 
the general regulation 
on the tax sanctions 
regime)  www.boe.es/diario_boe
/txt.php?id=BOE -A-
2005-8662 
www.boe.es/buscar/act
.php?id=BOE -A-2004-
18398  N.A. 
27 Sweden  Tullag (2016:253)  
Swedish Customs Act 
Chapter 5, 1 -21 §§  www.tullverket.se/dow
nload/18.5c62b5b7154
0cfd182419bb/1499063
471375/31f02_01.pdf  www.tullverket.se/sv/fo
retag/importeravaror/b
etalatullochandraavgifte
r.4.6ac2c843157 b7beb
007422.html  
 United 
Kingdo m3 Customs and Excise 
Management Act 1979 
(CEMA) and the 1994 
Finance Act.  
CEMA includes 
criminal sanctions for:  
Making untrue 
customs declarations 
(Section 167)  
Counterfeit 
documents (Section 
168) 
Fraudulent evasion 
(Section 170)  
Sections 20 -23 of the 
1994 Finance Act 
includes criminal 
sanctions for  
Failure to keep records  All government 
information relating to 
export and import 
procedures is hosted on 
a single website:  
www.gov.uk  N.A. 
 
3 The United Kingdom withdrew from the European Union as of 1 February 2020 . During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which is relevan t to this document continues to cover the United Kingdom.  
 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 23 - 
 
    Failure to provide 
information to the 
customs authorities  
The legal basis for the 
UK’s civil evasion 
penalty regime is 
contained in the 2003 
Finance Act. This 
covers breaches of 
customs law where 
the UK customs 
authority is satisfied 
the relevant tax and 
duty has been evaded 
and the conduct was 
dishonest (whether or 
not it gives rise to any 
criminal liability).    
 
1.1(h) Procedures for appeal or review;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory website  
1 Austria  § 42ff - § 47 of the 
Customs Legislation 
Implementing Law 
(Zollrechts -
Durchführungsgesetz 
– ZollR-DG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 659 of 1994 
4 (last amended 2016)  
§ 42ff - § 47 of the  
Customs  Legislatio n  
Implementing  
Law  
(Zollrechts -  
Durchführungsgesetz  
– ZollR -DG),  Feder al  
Law 
Gazette(Bundesgeset
zblatt  - BGBl)  Nr. 
659 of 1994  4 
(amended 
consolidated 
version)  
Administration Court 
Procedural Act,  
Verwaltungsgerichts
barkeits -
Ausführungsgesetz 
2013  https://www.ri
s.bka.gv.at/Gel
tendeFassung.
wxe?Abfrage=B
undesnormen&
Gesetzesnumm
er=10004913  
https://www.ri
s.bka.gv.at/eli/
bgbl/I/2013/3
3 N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 24 - 
 
  2 Belgium  Book II, Title I, 
Chapter II, § III, of  the 
Code of Criminal 
procedure  French version:  
www.ejustice.just
.fgov.be/cgi_loi/l
oi_a1.pl?languag
e=fr&tri=dd%20
AS%20RANK&val
ue=&cn=180811
1930&caller=ima
ge_a1&fromtab=l
oi&la=F  N.A. 
 Dutch version:  
http://www.ejusti
ce.just.fgov.be/c
gi_loi/change_lg.
pl?language=nl&l
a=N&cn=180811
1930&table_nam
e=wet  
Chapter XXIII of the 
General Law on 
Customs and Excise  of 
18 July 1977  Dutch version : 
http://www.ej
ustice.just.fgov
.be/cgi_loi/cha
nge_lg.pl?langu
age=nl&la=N&c
n=1977071831
&table _name=
wet 
French version:  
www.ejustice.just
.fgov.be/cgi_loi/c
hange_lg.pl?lang
uage=fr&la=F&cn
=1977071831&ta
ble_name=loi  
Book IV, Chapter XXIV 
of the Judicial Code  Dutch version:  
http://www.ejusti
ce.just.fgov.be/c
gi_loi/change_lg.
pl?language=nl&l
a=N&cn=196710
1004&table_nam
e=wet  
French version : 
www.ejustice.just
.fgov.be/cgi_loi/c
hange_lg.pl?lang
uage=fr&la=F&cn
=1967101004&ta
ble_name=loi  
3 Bulgaria  Article 220 of the 
Customs Act  
Admin istrative 
Procedure Code  www .lex.bg/la
ws/ldoc/21355
21015  https ://customs .bg/wps/por
tal/agency /regulations /cust
oms-legislation  
4 Croatia  Article 59 of the Act 
Implementing 
Customs Legislation of 
the EU  
(NN 40/2016)  http://narodne -
novine.nn.hr/clan
ci/sluzbeni/2016_
04_40_1045.html  https://carina.gov.hr/  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 25 - 
 
  5 Cyprus  a) The Customs 
Law of 2004, Law 94 
(I) of 2004, Article 112  a) Official 
Gazette no:3849 
on 30 April 2004 
http://www.cyga
zette.com/Gazett
e.dll/%7B68F812
56-C16B -4F9B-
9437-
CBA7BA2AA4E4%
7D/AppPgView?Is
sueNo=3849&Pag
eNo=0&AppNo=1
&PartNo=1&Issue
Date=4/30/2004  
https://www.m
of.gov.cy/mof/
customs/custo
ms.nsf/All/E16
DB918880D8B8
4C2258368004
506D3?OpenDo
cument  a) Customs & Excise 
Department Website, of the 
Republic of Cyprus  
www.mof.gov.cy/mof/customs/ c
ustoms.nsf/All/2131BBA5822171
E0C22572C700349BB5/$file/94(
I)%20 -
2004Customs%20Code%20Law
%20-%20Eng..pdf?OpenElement  
https://www.mof.gov.cy/mo
f/customs/customs.nsf/005
CFE0C689BA83CC225856D00
3A6A94/$file/94(I)%20 -
2004Customs%20Code%20L
aw%20 -%20Eng..pdf  
b) Article 146 of 
the constitution of the 
Republic of Cyprus  b) Νo URL link 
in the Gazette  b) Website of the Presidency 
of the Republic of Cyprus  
http://www.presidency.gov.cy/p
residency/presidency.nsf/all/100
3AEDD83EED9C7C225756F0023
C6AD/$file/CY_Constitutio n.pdf?
openelement  
http://www .law.gov.cy/Law
/lawoffice .nsf/All/A04C6837
DF68968 CC22575 CB0042 E60
C/$file/%CE%A4%CE%BF%
20% CE%A3%CF%8D%CE%
BD%CF%84% CE%B1%CE%
B3%CE%BC%CE%B1%20%
CF%84% CE%B7%CF%82%
20% CE%9A%CF%85% CF%
80% CF%81% CE%B9%CE%
B1%CE%BA%CE%AE%CF%
82%20% CE%94% CE%B7%
CE%BC%CE%BF%CE%BA%
CF%81% CE%B1%CF%84%
CE%AF%CE%B1%CF%82. pd
f 
6 Czech 
Republic  Articles 108 -124 of Act 
no 280/20 09 Col., the 
Tax Procedure Code  https://portal.
gov.cz/app/zak
ony/zakonPar.j
sp?idBiblio=69
223&nr=280~2
F2009&rpp=15
#local -content  N.A. 
  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 26 - 
 
  Articles 81 -93 of Act 
no 500/2004, Col., the 
Administrative 
Procedure Code  https://portal.
gov.cz/app/zak
ony/zakonPar.j
sp?idBiblio=58
370&nr=500~2
F2004&rpp=15
#local -content  
Articles 102 -119 of Act 
no 150/2002 Col., the 
Judicial Procedure 
Code https://portal.
gov.cz/app/zak
ony/zakonPar.j
sp?idBiblio=53
360&nr=150~2
F2002&rpp=15
#local -content  
https://aplikac
e.mvcr.cz/sbirk
a-
zakonu/Search
Result.aspx?q=
280/2009&type
Law=zakon&wh
at=Cislo_zakon
a_smlouvy  
 
https://aplikac
e.mvcr.cz/sbirk
a-
zakonu/Search
Result.aspx?q=
500/2004&type
Law=zakon&wh
at=Cislo_zakon
a_smlouvy  
 
https://aplikac
e.mvcr.cz/sbirk
a-
zakonu/Search
Result.aspx?q=
150/2002&type
Law=zakon&wh
at=Cislo_zakon
a_smlouvy  
7 Denmark  Skatteforvaltningslove
n (Tax Administration 
Act) 
no. 1267 of 12 
November 2015)  www.retsinformat
ion.dk/forms/r07
10.aspx?id=1685
13 www.skat.dk/skat.aspx?oId=189
8466&chk=214580  
8 Estonia  Paragraph 2 of 
Customs Act  www.riigiteataja.
ee/en/eli/ee/Riigi
kogu/act/524072
017002/consolide
#para69  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 27 - 
 
    Chapter 14 of Taxation 
Act www.riigiteataja.
ee/en/eli/ee/Riigi
kogu/act/504072
017002/consolide
#0614d21f -1987-
44fc-a03b-
009c85a624d4   
9 Finland  Chapter 13 of the 
Customs Act  
(304/2016)  www.finlex.fi/fi/la
ki/alkup/2016/20
160304  https://tulli.fi/yritysasiakkaat/m
uutoksenhaku  
10 France  Right to be heard:  
Articles 67A to  67D of 
the French Customs 
Code www.legifrance.g
ouv.fr/affichCode.
do?cidTexte=LEG
ITEXT000006071
570 N.A. 
Administrative appeal:  
Article 410 -1 of the 
Code des relations 
entre le public et 
l’administration 
(Public -Administration 
Relationships Code)  www.legifrance.g
ouv.fr/affichCode.
do;jsessionid=A2
772A29ED8127D
E2B3401E7D160
09DB.tpdila18v_1
?idSectionTA=LE
GISCTA00003136
7821&cidTexte=L
EGITEXT0000313
66350&dateTexte
=20160209  
Appeal to court:  
Articles 352, 357 and 
358 of French 
Custom s Code  www.legifrance.g
ouv.fr/affichCode.
do?cidTexte=LEG
ITEXT000006071
570 
Article R.431 -9 of the 
Administrative justice 
code www.legifrance.g
ouv.fr/affichCode.
do?cidTexte=LEG
ITEXT000006070
933 
11 Germany  Section 355 ff. of the 
Fiscal Code; Section 
40 ff. of the Code  of 
Procedure for Fiscal 
Courts  
(Act which regulates 
the organization and 
the government of the 
Fiscal Courts and the 
legal procedur e). http://www.zoll.d
e/DE/Fachthemen
/Verbote -
Beschraenkungen
/Gewer blicher -
Rechtsschutz/Mar
ken-und-
Produktpiraterie/
Taetigwerden -
der-
Zollbehoerden/Re
chtsbehelfe/recht
sbehelfe_node.ht
ml https://www.gesetze -im-
internet.de/fgo/FGO.pdf  
 
12 Greece  152 par. 6 of La w 
2960/2001 National 
Customs Code, Official 
Government Gazette: 
Number 265/A/2001  
Article 24 of the Code 
of Administrative 
Procedure – Law Official Gazette:  
www.et.gr  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 28 - 
 
  2690/1999, Official 
Government Gazette 
Number 45/A/1999  
Code of Administrative 
Judicial Procedure – 
Law 2717/1999 
/Official Government 
Gazette Number 
97/A/1999  
13 Hungary  Chapter VII of Act 140 
of 2004 on the General 
Rules of 
Administrative 
Proceedings and 
Services  http://njt.hu/cgi_
bin/njt_doc.cgi?d
ocid=85989.3280
49 N.A. 
14 Ireland  Sections 44 -48 of the 
Customs Act 2015  www.irishstatute
book.ie/eli/2015/
act/18/enacted/e
n/html  www.revenue.ie/e n/tax -
professionals/legislation/notes -
for-guidance/customs -act.aspx  
15 Italy D.L.  
 
D.lgs.  31/12/1992 
n.546 "Disposizioni sul 
processo tributario " 
(Provisions concerning 
tax proceedings)  www.gazzettauffi
ciale.it/dettaglio/
codici/tributario;j
sessionid=neWnC
-
HRFpWpyqOXReA
iCA__.ntc -as5-
guri2b  N.A. 
D.Lgs 2/07/2010 n. 
104 "Codice del 
Processo 
amministrativo" (Code 
of the Administrative 
Procedure)  www.gazzettau ffi
ciale.it/gunewslet
ter/dettaglio.jsp?
service=1&datag
u=2010 -07-
07&task=dettagli
o&numgu=156&r
edaz=010G0127
&tmstp=1279272
527887  
16 Latvia  Law On the State 
Revenue Service  https://likumi.lv/
doc.php?id=5556
7 www.vid.gov.lv/lv/atbildiba  
Administrative 
Procedure Law  https://likumi.lv/
doc.php?id=5990
2 
Law On Taxes and 
Duties  https://likumi.lv/
doc.php?id=3394
6 
17 Lithuania  Article 14 o f the Public 
Administration Law  https://www.e -
tar.lt/portal/lt/leg
alAct/TAR.0BDFF
D850A66  www.lrmuitine.lt/web/guest/792  
 
Articles 31 -38 of the 
Customs Law  https://www.e -
tar.lt/portal/lt/leg
alAct/07fce710ab
d411e6b844f0f29
024f5ac  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 29 - 
 
  Chapter I X of the Tax 
Administration Law  https://www.e -
tar.lt/portal/lt/leg
alAct/TAR.3EB34
933E485  
The Code of 
Administrative 
Offenses  https://www.e -
tar.lt/portal/lt/leg
alAct/4ebe66c02
62311e5bf92d6af
3f6a2e8b  
Order No 1B -1074 of 
27 December 2016 of 
the Director General of 
the Customs 
Department  https://www.e -
tar.lt/portal/lt/leg
alAct/2196a250cc
3211e6a2cac738
3cbb90a3  
18 Luxembourg  Articles 211 to 219 of 
Chapter XXIII of the 
customs and excise 
law 
Loi générale sur les 
douanes et accises du 
18 juillet 1977  (page 
62) http://data.legilu
x.public.lu/file/eli
-etat-leg-recueil -
douanes_accises -
20171023 -fr-
pdf.pdf  (page 96)  N.A. 
19 Malta  Article 9 of the Import 
Duties Act CH 337  http://justiceserv
ices.gov.mt/Dow
nloadDocument.a
spx?app=lom&ite
mid=8810&l=1  N.A. 
20 Netherlands  Administrative and 
Civil Code articles 339 
and 358 
Code for Criminal 
Procedure  
Custom Law article 44, 
22, 29 of 12.2.  Official Gazette:  
http://wetten.ove
rheid.nl/zoeken  
www.belastingdie
nst.nl/bibliotheek
/handboeken/htm
l/boeken/HD/bez
waar_en_beroep.
html N.A. 
21 Poland  Article 73 of Polish Act 
Customs Law  
(Journal of Laws 2016, 
item 1880, as 
amended)  www.dziennikust
aw.gov.pl/DU/20
16/1880/1  
https://www.d
ziennikustaw.g
ov.pl/DU/rok/2
020/pozycja/1
382 N.A. 
22 Portugal Articles 66. to 77. -B, 
96. to 134. of the Code 
of Tax Process and 
Procedure, approved 
by Decree -Law n.º 
433/1999, of 26/10  
Articles 37.º to 96.º of 
the Administrative 
Court Process Code, 
approved by Law n.º 
15/2002, of 22/2.  http://info.portal
dasfinancas.gov.p
t/NR/rdonlyres/5
6446B45 -8EAF-
43E0-9648-
5D36C3B5645A/0
/CPPT.pdf  
www.ministeriopu
blico.pt/iframe/co
digo-de-
processo -nos-
tribunais -
administrativos  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 30 - 
 
  23 Romania  Law no. 554/2004 on 
Contentious 
Administrative  N.A. www.customs.ro/info -
publice/modalitati -de-
contestare -a-deciziei -in-situatia -
in-care-persoana -se-considera -
vatamata -in-privinta -dreptului -
de-acces -la-informatiile -de-
interes -public -solicitate  
www.customs.ro/info -
publice/modalitati -de-
contestare -a-deciziilor -
autoritatii -vamale -conform -
regulamentului -consiliului -cee-
nr-291392 -de-instituire -a-
codului -vamal -comu nitar 
24 Slovakia  Articles 53 – 68 of the 
Act No.71/1967 on 
Administrative 
Proceedings 
(Administrative Code)  www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/1
967/71/2017070
1 N.A. 
25 Slovenia  Article 86 and 87 of 
Tax Procedure Act 
(Official Gazette RS, 
Nr. 13/11 – Official 
Consolidated Text, 
32/12, 94/12, 101/13 
– ZDavNepr, 111/13, 
25/14 – ZFU, 40/14 – 
ZIN-B, 90/14, 91/15 
and 63/16)  www.pisrs.si/Pis.
web/pregledPred
pisa?id=ZAKO470
3 N.A. 
Chapter 15 of 
Administrative 
procedure Act (Official 
Gazette RS, Nr. 24/06 
– Official Consolidated 
Text, 105/06 – ZUS-1, 
126/07, 65/08, 8/10 
and 82/13)  www.pisrs.si/Pis.
web/pregledPred
pisa?id=ZAKO160
3 
26 Spain  Ley 58/2003, General 
Tributaria (General tax 
law) www.boe.es/busc
ar/act.php?id=BO
E-A-2003-23186  www.agenciatributaria.es/AEAT.i
nternet/Inicio/La_Agencia_Tribut
aria/Normativa/Normativa _tribut
aria_y_aduanera/Normativa_trib
utaria_y_aduanera.shtml  Real Decreto 
520/2005, de 13 de 
mayo, por el que se 
aprueba el 
Reglamento general 
de desarrollo de la Ley 
58/2003, de 17 de 
diciembre, General 
Tributaria, en materia 
de revisión en vía 
administrativa.  
(Royal Decree 
520/2013 of 13 May  www.boe.es/diari
o_boe/txt.php?id
=BOE -A-2005-
8662 G/TFA/N/EU/1/Add.1/Rev.1  
 
- 31 - 
 
    supplementing 
General Tax Law as 
regards rules 
concerning 
administrative 
review.)    
27 Sweden  Swedish Customs Act, 
Chapter 6, 1 -26§§ https://www.riks
dagen.se/sv/doku
ment-
lagar/dokument/s
vensk -
forfattningssamli
ng/tullag -
2016253_sfs -
2016-253 A decision is always accompanied 
with how to appeal.  
 United 
Kingdom4 Customers can ask for 
an internal review of 
any decision from 
HMRC, and if they are 
not satisfied with the 
outcome of the review 
they can appeal 
formally, a "judicial 
appeal", to the 
independent Tax 
Tribunal.  
The independent Tax 
Tribunal is 
administered by Her 
Majesty's Courts & 
Tribunals Service, 
which is governed by 
the Ministry of Justice.  www.gov.uk/topi
c/dealing -with-
hmrc/complaints -
appeals  All government information 
relating to export and import 
procedures is hosted on a single 
website:  
www.gov.uk  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
Member State  Enquiry point - entity  E-mail address  URL link to website  
1 Austria  Central Customs 
Information Office  zollinfo@bmf.gv.at  https://english.bmf.gv.at/c
ustoms/Contact -
information.html  
https://www.bmf.gv.at
/en/topics/customs/co
ntact-information.htm l 
2 Belgium  Central Customs 
Information Office  info.douane@minfin.fed
.be Dutch version : 
https://financien.belgium.b
e/nl/douane_accijnzen/con
tacteer -de-aada 
 
4 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which is relevant to this document continues to cover the United Kingdom.  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 32 - 
 
      French version : 
https://finances.belgium.b
e/fr/douanes_accises/pren
dre-contact -avec-le-agda 
3 Bulgaria  Central Customs 
Directorate of 
National Customs 
Agency  delovodstvo@customs.b
g http://customs.bg/bg/
page/16  
https://ep.customs.bg/
eportal/  
4 Croatia  Customs 
Administration 
Service for 
Communication and 
Support  javnost@carina.hr  https://carina.gov.hr/kont
akti/3069  
5 Cyprus  Department of 
Customs & Excise – 
Customs 
Headquarters, Nicosia  headquarters@customs.
mof.gov.cy  www.mof.gov.cy/mof/Cust
oms/customs.n sf/dmlconta
ct_en/dmlcontact_en?Open
Document  
 
6 Czech 
Republic  DG Customs -
Advisory and 
Information Center  informace@cs.mfcr.cz  www.celnisprava.cz/cz/o -
nas/kontakty/Stranky/cent
rum-pro-zakladni -
poradenstvi -a-informace -z-
oblasti -celni-a-danove -
problematiky -a-dalsich -
kompetenci -celni-spravy -
cr.aspx  
7 Denmark  Danish Customs and 
Tax Administration - 
SKAT Døgntjeneste  skatdogntjeneste@skat.
dk www.skat .dk/skat.aspx?oid
=2160893  
8 Estonia  Tax and Customs 
Board  emta@emta.ee  www.emta.ee/eng  
9 Finland  Customs  http://tulli.fi/tietoa -
tullista/yhteystiedot  http://tulli.fi/yritysasiakka
at 
http://tulli.fi/yritysasiakka
at/tullin -
asiakkaana/asiakasyhteisty
o 
http://tulli.fi/tietoa -
tullista/yhteystiedot/kysy -
yritysasiakkaat  
10 France   Info Douane Service 
(IDS) National 
Customs Information 
Center  ids@douane.finances.go
uv.fr www.douane.gouv.fr/articl
es/a12999 -info-douane -
service  
11 Germany  Generalzolldirektion, 
Direktion II, Zentrale 
Auskunft  
Central Customs 
Authority, Directorate 
II, Central 
Information Unit  Individuals:  
Info.privat@zoll.de  
Legal and technical 
topics:  
Info.gewerblich@zoll.de  
English:  
Enquiries.english@zoll.d
e www.zoll.de/DE/Service/Au
skuenfte/auskuenfte_node.
html 
http://www.zoll.de/EN/Ser
vice/Enquiries/enquiries_n
ode.html  
https://urldefense.com
/v3/__https://www.zol
l.de/DE/Kontakt/Au sku
enfte/auskuenfte_node.
html__;!!DOxrgLBm!RT
m0AHTAQtdV16pCW10uG/TFA/N/EU/1/Add.1/Rev.1  
 
- 33 - 
 
  GT4KhzCZ_z7UTXJ4qlw
nAk9ZllH5e4jmHvOauE
O_OFdY1ZLKaibFUXi5$  
https://urldefense.com
/v3/__https://www.zol
l.de/EN/Home/home_n
ode.html__;!!DOxrgLBm
!RTm0AHTAQtdV16pCW
10uGT4KhzCZ_z7UTXJ4
qlwnAk9ZllH5e4jmHvOa
uEO_OFdY1ZLKas9aWQ
8V$ 
12 Greece  Electronic Customs 
Directorate  secr_icis@gsis.gr  https://portal.gsis.gr/porta
l/page/portal/ICISnet/servi
ces?adreseeID=10026938  
13 Hungary  Central Customer 
Service of the 
customs authority  vam.info@nav.gov.hu  http://en.nav.gov.hu/  
14 Ireland  Office of the Revenue 
Commissioners  dohora@revenue.ie  
 
bernieb@revenue.ie  www.revenue.ie  
15 Italy Italian Customs and 
Monopolies Agency  www1.agenziadogan
e.it/ed/servizi/urp_
mail/scheda.htm  
adm.gov.it/portale/s
cheda -urp www.agenziadoganemo
nopoli.gov.it/portale/la
genzia/contatta -
lagenzia/area -
dogane/comunicare -
dogane  
www.agenziadoganemo
nopoli.gov.it/portale/ -
/ufficio -telematico -per-
le-relazioni -con-il-
pubblico  
www.adm.gov.it/portal
e/it/contatti -assistenza  
www.adm.gov.it/portal
e/-/ufficio -telematico -
per-le-relazioni -con-il-
pubblico  
16 Latvia  The State Revenue 
Service  Tax and Electronic 
Declaration System  
VID.konsultanti@vid.go
v.lv 
MP.konsultacija@vid.go
v.lv 
Customs Board  
MP.lietvediba@vid.gov.l
v 
Other questions  
vid@vid.gov.lv  www.vid.gov.lv/lv  
17 Lithuania  Central Customs  
Information Office 
(Customs  
Department)  info@lrmuitine.lt  www.lrmuitine.lt  
18 Luxembourg  Customs & Excise 
Administration 
Directorate  douanes@do.etat.lu  N.A. G/TFA/N/EU/1/Add.1/Rev.1  
 
- 34 - 
 
  19 Malta  Customs Department 
- Malta  malta.customs@gov.mt  https://customs.gov.mt/cu
stoms  
20 Netherlands  Custom Services  
Tax authorities  Via website  www.belastingdienst.nl/wp
s/wcm/connect/nl/z oeken/
zoeken?q=contact+ondern
emers&start=0&num=10&
hl=nl 
21 Poland  National Revenue 
Administration 
Information Centre  General information and 
contact:  
kis.kancelaria@sl.mofne
t.gov.pl  
kis@si.mofnet.gov.pl  
Tariff (browser, 
measures, 
classification), IT 
systems, EORI, Border 
information:  
www.finanse.mf.gov.pl/
clo/informacje -
podstawowe  
www.finanse.mf.gov.pl/
en/customs/basic -
information  www.kis.gov.pl  
22 Portugal  Autoridade Tributária 
e Aduaneira  sdg-ga@at.gov.pt  N.A. 
23 Romania  General Customs 
Directorate  vama@customs.ro  
relatiipublice@customs.
ro www.customs.ro  
24 Slovakia  Call Centrum of the 
Financial Directorate 
of the Slovak Republic  Live Agent on 
www.financnasprava.sk  www.financnasprava.sk
/sk/kontakt/ako -s-
nami -komunikovat  
25 Slovenia  Financial 
Administ ration of the 
Republic of Slovenia  gfu.fu@gov.si  www.fu.gov.si/en/contacts
/general_financial_office/  
26 Spain  The Tax Agency offers 
an online service for 
requesting prior 
appointments to 
attend the Tax 
Agency offices to 
receive information, 
assistance, solve 
requirements, 
request certificates or 
any oth er procedure.  https://www.agenciatri
butaria.gob.es/AEAT.se
de/en_gb/procedimient
oini/GC29.shtml  http://www.agen ciatributar
ia.es/  
27 Sweden  Enquiry Point - 
National Board of 
Trade  kommerskollegium@ko
mmers.se  www.tullverket.se/sv/omos
s/kontaktaoss.4.7df61c591
5510cfe9e710034.html  
 United 
Kingdom5 The UK provides a 
multi-channel 
approach for 
providing assistance 
to busin esses  www.gov.uk/topic/busin
ess-tax/import -export  All government information 
relating to export and 
import procedures is hosted 
on a single website: 
https://www.gov.uk/  
 
5 The United Kingdom withdrew from the European Union as of 1 Fe bruary 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable G/TFA/N/EU/1/Add.1/Rev.1  
 
- 35 - 
 
   
Article 10, Paragraph 4.3  
 
Members shall notify the Committee of the details of operation of their single window  
 
Member State  URL link to explanatory website providing information on national customs 
single window  
1 Austria  N.A. 
2 Belgium  http://mswbelgium.be  
English version:  http://mswbelgium.be/?lang=en  
 
3 Bulgaria  System for electronic processing of documents on arrival and departure 
of vessels to and from river ports : 
https ://www .bulris .bg/en/river -information -services /system -for-
electronic -processing -of-documents -on-arrival -and-departure -of-
vessels -to-and-from -our-river -ports  
Directorate General 'Taxation and Customs Union ' (DG TAXUD) of the 
European Commission has adopted a phased approach for 
implementation of the initiative ‘Customs Single Window’ (Customs 
SW). The Bulgarian National Customs Agency (BNCA) takes part in the 
pilot project in the implementation of the first stage for providing of 
opportunity for automated validation of certifying documents (i.e. 
certificates and licenses) to the customs declaration, as the IT solution 
shall be used, developed by DG TAXUD. The BNCA uses the system for 
automatic validation of t wo certificates with the customs declaration 
for transit and import in TRACE_EU SW -CVED version 1.3.1 and for joint 
control via data exchange between the BNCA and the Bulgarian Food 
Safety Agency BFSA.  
4 Croatia  N.A. 
5 Cyprus  www.mof.gov.cy/mof/ce/theseas/theseas.nsf/index_gr/index_gr?OpenDocum
ent 
6 Czech 
Republic  https://www.celnisprava.cz/cz/clo/e -customs/single -
window/Stranky/default.aspx  
7 Denmark  N.A. 
8 Estonia  https://www.emta.ee/et/e -maksuamete -toll/e-maksuametie -tolli-juhendid  
9 Finland  http://tulli.fi/sahkoiset -palvelut/palvelut/alusliikenteen -ilmoituspalvelu  
https://tulli.fi/tietoa -tullista/tullin -toiminta/tullin -maarayskokoelma  
In English: https://tulli.fi/en/about -us/our -activities/cu stoms -
collection -of-regulations  
10 France   www.douane.gouv.fr/articles/a13186 -gun-generalisation -de-la-
liaison -delta -sigis -irsn 
www.douane.gouv.fr/articles/a12873 -gun-generalisation -de-la-
liaison -delt-rce-franceagrimer  
www.douane.gouv.fr/articles/a12742 -gun-generalisation -de-la-
liaison -delta -gnis 
www.douane.gouv.fr/articles/a12648 -generalisation -de-la-liaison -
entre -delta -et-i-cites - 
www.douane.gouv.fr/Portals/0/fichiers/professionnel/dedouanemen
t/dedouanez -en-france/fiche -plan/mesure -2.pdf  
 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which  is relevant to this document continues to cover the United Kingdom.  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 36 - 
 
  www.douane.gouv.fr/Portals/0/fichiers/information/publication -
douane/pour -les-professionnels/le -guichet -unique -national -du-
dedouanement -%28gun%29.pdf  
https://www.douane.gouv.fr/dossier/le -guichet -unique -national -du-
dedouanement -gun 
11 Germany  N.A. 
12 Greece  https://portal.gsis.gr/portal/page/portal/ICISnet/services?serid=10560178&a
dreseeID=10001980  
13 Hungary  N.A. 
14 Ireland  N.A. 
15 Italy https://www.agenziadoganemonopoli.gov.it/portale/dogane/operat
ore/aree -tematiche/sportellounicodoganale  
https://www.adm.gov.it/portale/dogane/operatore/aree -
tematiche/sportellounicodoganale  
16 Latvia  https://www.vid.gov.lv/lv/ka -klut-par-emdas -lietotaju  
17 Lithuania  http://vls.lrmuitine.lt/en/web/lt -customs/vls -portal -public -services  
18 Luxembourg  www.guichet.public.lu/entreprises/fr/marche -international/index.html  
www.swl.lu  
www.swl.public.lu  
19 Malta  N.A. 
20 Netherlands  www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/douan
e_voor_bedrijven/naslagwerken_en_overige_informatie/maritime -single -
window -nederland  
www.oswo.nl/swodouane/mod/resource/view.php?id=3570  
www.rijkswaterstaat.nl/zakelijk/verkeersmanagement/scheepvaart/scheepvaa
rtverkeersbegeleiding/maritime -single -window/veelgestelde -vrage n-msw.aspx  
www.rijkswaterstaat.nl/english/waterways/main -waterway -network/maritime -
single -window -nederland.aspx  
www.logius.nl/ondersteuning/single -window -douanemeldingen -
binnenbrengen -uitgaan -proviandering/  
https://www.nhdouane.nl/course/view.php?id=4405&lang=en_utf8  
21 Poland  Information on coord inated clearance in seaports - "Porty 24"  
www.mf.gov.pl/de/sl uzba-celna/dzialalnosc/ulatwienia -dla-przedsiebiorcow -i-
podroznych/aktualnosci/ -/asset_publisher/z9UC/content/%E2%80%9Eporty -
24h%E2%80%9D -sluzba -celna-wspiera -polskie -porty 
22 Portugal  https://aduaneiroqua.portaldasfinancas.gov.pt/jsp/main.jsp?body=/iec/menu
Aduaneiros.jsp  
www.portosdeportugal.pt/janela -unica -portuaria  
23 Romania  N.A. 
24 Slovakia  www.cep.financnasprava.sk  
25 Slovenia  N.A. 
26 Spain  www.agenciatri butaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/A
duanas_e_Impuestos_Especiales/_Presentacion/Procedimientos_y_gestiones_
en_la_Aduana/_Ventanilla_Unica_Aduanera_/_Ventanilla_Unica_Aduanera_.sh
tml  
27 Sweden  www.tullverket.se/sv/foretag/transporteraochlagravaror/transporteravaror/far
tygsklarering/u ppgifterattlamnaviamsw.4.6ac2c843157b7beb0073b6.html  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 37 - 
 
   United 
Kingdom6 N.A. 
 
Article 10, Paragraph 6.2  
 
Each member shall notify the committee and publish its measures on the use of customs 
brokers.  
 
Member State  Legal reference (if there 
are no measures, 
indicate NA)  URL link to Official 
Publication (e.g. Gazette)  Does the legislation 
require compulsory 
use of brokers? 
(Yes/No)  
1 Austria  N.A. N.A. N.A. 
2 Belgium  Chapter XIV of the 
General Law on 
Customs and Excise  Dutch version:  
http://www.ejustice.just.
fgov.be/cgi_loi/change_l
g.pl?language=nl&la=N&
cn=1977071831&table_n
ame=wet  
French version:  
www.ejustice.just.fgov.b
e/cgi_loi/change_lg.pl?la
nguage=fr&la=F&cn=197
7071831&table_name=lo
i No 
3 Bulgaria  N.A. N.A. N.A. 
4 Croatia  Act on Conditions for 
Providing Customs 
Representation Services  https://narodne -
novine.nn.hr/clanci/sl
uzbeni/2018_06_57_
1154.html  No 
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 74  Official Gazette no. 3849 
on 30 April 2004:  
www.mof.gov.cy/mof/cu
stoms/customs .nsf/All/2
131BBA5822171E0C225
72C700349BB5/$file/94(
I)%20 -
2004Customs%20Code%
20Law%20 -
%20Eng..pdf?OpenEleme
nt 
https://www.mof.gov
.cy/mof/customs/cust
oms.nsf/All/E16DB91
8880D8B84C2258368
004506D3?OpenDocu
ment  No 
 
6 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, contin ues to be applicable 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which is relevant to this document continues to cover the United Kingdom.  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 38 - 
 
  6 Czech 
Republic  Articles 15, 31, 62 of Act 
no. 242/2016 Col., the 
Customs Act  https://portal.gov.cz/
app/zakony/zakonPar
.jsp?idBiblio=86833&n
r=242~2F2016&rpp=1
5#local -content  
https://aplikace.mvcr.
cz/sbirka -
zakonu/SearchResult.
aspx?q=242/2016&ty
peLaw=zakon&what=
Cislo_zakona_smlouvy  No 
7 Denmark  N.A. N.A. N.A. 
8 Estonia  Chapter 5 of Customs 
Code www.riigiteataja.ee/en/el
i/ee/Riigikogu/act/52407
2017002/consolide#para
69 No 
9 Finland  N.A. N.A. N.A. 
10 France   Arrêté  (Ministerial 
order) of 13 April 2016 
on the Customs 
representation and the 
registration of Customs 
representatives  www.legifrance.gouv.fr/e
li/arrete/2016/4/13/FCP
D1610130A/ jo No 
11 Germany  N.A. N.A. N.A. 
12 Greece  Law 718/1977, Gazette 
Number 304/A/1977  
Law 4093/2012 
subparagraph E5, 
Gazette Number: 
222/A/2012  Official Gazette:  
www.et.gr  No 
13 Hungary  114-116 paragraphs of 
Act 13 of 2016 on the 
implementation of union 
customs law  http://njt.hu/cgi_bin/njt_
doc.cgi?docid=194898.3
40034  No 
Decree of Ministry for 
National Economy 
41/2016 (XI. 17.) on 
the Customs Agents and 
Customs Brokers' 
Register and the 
mandatory training of 
customs agents and 
customs brokers.  http://njt.hu/cgi_bin/njt_
doc.cgi?docid=198568.3
29341  
14 Ireland  N.A. N.A. N.A. 
15 Italy D.P.R. 23/01/1973 n.43 
– T.U.L.D. -Consolidated 
text of provis ions 
governing customs 
matters – Articles 40-
47-48 et seq.  
Law 213/2000 of 25 July 
2000.  http://def.finanze.it/Doc
TribFrontend/getAttoNor
mativoDetail.do?ACTION
=getSommario&id={70F
7E962 -BF57-4C34-AD12 -
1298D1F6E440}  
www.gazzettaufficiale.it/
atto/vediMenuHTML?atto.
dataPubb licazioneGazzett
a=2000 -08-
01&atto.codiceRedaziona
le=000G0262&tipoSerie
=serie_generale&tipoVig
enza=originario  No G/TFA/N/EU/1/Add.1/Rev.1  
 
- 39 - 
 
  16 Latvia  N.A. N.A. N.A. 
17 Lithuania  Article 24 of the 
Customs Law; No 1B -
288 of 5 April 2017  www.e -
tar.lt/portal/lt/legalAct/T
AR.2294490FE9DD/iiCYP
IJPuw  
www.e -
tar.lt/portal/lt/lega lAct/7f
58ac901ab511e79800e8
266c1e5d1b  
www.cust.lt/web/guest/v
erslui/muitinestarpininkai
/veikla  
www.e -
tar.lt/portal/lt/legalAct/7f
58ac901ab511e79800e8
266c1e5d1b  No 
18 Luxembour
g Articles 127 to 137 of 
Chapter XIV of Customs 
and Excise Law  
Loi générale sur les 
douanes et accises du 
18 juillet 1977  (page 
62) http://data.legilux.public
.lu/file/eli -etat-leg-
recueil -douanes_accises -
20171023 -fr-pdf.pdf  
(page 85)  No 
19 Malta  LN 14 of 2006 – Chapter 
37 of the Laws of Malta  https://customs.gov.mt/
docs/default -source/ces -
frontpage -docs/ln14 -
2016.pdf  No 
20 Netherlands  N.A. N.A. N.A. 
21 Poland  Articles 79, 80 of Polish 
Act Customs Law  
(Journal of Laws 2016, 
item 1880, as 
amended)  www.dziennikustaw.gov.
pl/DU/2016/1880/1  
https://www.dziennik
ustaw.gov.pl/DU/rok/
2020/pozycja/1382  N.A 
22 Portugal  N.A. N.A. N.A. 
23 Romania  Government Decision 
no. 707/2006 regarding 
the Regulation for 
implementation of the 
Romanian Customs 
Code as subsequently 
amended  www.customs.ro/assets/
pdf/ag enti-
economici/HG%20707%
20cu%20modificarilesi%
20completarile%20%20u
lterioare%20var%20aug
ust%202010%20%20.pd
f No 
Order no. 2460/2016 
regarding the technical 
requirements for 
application of the right 
to be represented  www.customs.ro/asse
ts/pdf/annemarie/ord
in_2460_reprezentare
_pt_site.pdf  
https://www.customs
.ro/assets/pdf/anne
%20marie/ordinul_pr
esedintelui_ANAF_nr.
_2460 -
22_.08_.2016_dreptul
_de_reprezentare -
_varianta_consolidata
_august_2019_.pdf  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 40 - 
 
  24 Slovakia  Article 85 (3) of the Act 
No. 199/2004 Coll. 
Customs Code, and 
amending and 
supplementing certain 
acts https://www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/2004/19
9/20170101  No 
25 Slovenia  N.A. N.A. N.A. 
26 Spain  N.A. N.A. N.A. 
27 Sweden  Swedish Customs Act 
Chapter 1, 11§, TF 6§  https://www.riksdagen.s
e/sv/dokument -
lagar/dokument/svensk -
forfattningssamling/tulla
g-2016253_sfs -2016-253  
 United 
Kingdom7 N.A. N.A. N.A. 
 
Article 12, Paragraph 2.2  
 
Member 
State  Contact details  
Austria  Mr Herwig Heller, Director, Unit I/9  
Antifraud Unit servic e of Tax and Customs Administration, mutual assistance, 
operational service  
Bundesministerium für Finanzen, Tax and Customs Administration  
Johannesgasse 5,  
1010 Vienna  
+43 1 -51433 (ext. 504080)  
+43 1 51433 -5907192 (fax)  
Email: herwig.heller@bmf.gv.at ; Barbara.Deix@bmf.gv.at  
Belgium  Inquiry & Investigation  –  
Administration of Investigation  - Central Component  
North Galaxy, Av. Roi Albert II, 33, box 374  
B-1030 Brussels  
+32 (0) 257 655 60 (24/7)  
+32 (0) 257 966 12 (fax)  
Email: da.investigation.perma@minfin.fed.be  
Bulgaria  Customs Intelligence and Investigation Directorate  
Central Customs Directorate, National Customs Agency  
47 "G.S. Rakovski" Str., 
1202 Sofia, Republic of Bulgaria  
Tel : +359 2 9859 4241  
+359 2 9859 4066 (fax)  
Email: Director@customs.bg  
Croatia  Customs Directorate, Sector for Customs Controls  
Senior Inspector Ms Marijana Bukić  
Email: marijana.bukic@carina.hr   
Customs Directorate, Sector for Customs Controls  
Assistant Director General, Mr Antonio Mučnjak  
Email: antonio.mucnjak@carina.hr  
Cyprus  Ms. Maria Christodoulou  
Senior Collector of Customs & Excise  
Customs Headquarters  
+35722601650  
Email: mchristodoulou@customs.mof.gov.cy  
 
7 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable 
to and in the United Kingdom.  During the transition period, the information provided by the European U nion 
which is relevant to this document continues to cover the United Kingdom.  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 41 - 
 
  Czech 
Republic  General Directorate of Customs  
International Cooperation Department  
Budějovická 7,  
140 96 Prague 4, Czech Republic  
Email: administrativni.pomoc@cs.mfcr.cz  
Denmark  Danish Customs Agency  
National Coordination Center  
Petersdalvej 1 A  
2770 Kastrup  
Denmark  
Office Group Mail: tdtj@toldst.dk  
Office Group Phone: +45 72 38 07 77  
Office Group Fax: +45 72 37 74 10  
Estonia  General questions (policy, legislation, customs cooperation)  
Mr Raido LEHENURM  
Head of International Information Exchange Unit  
Intelligence Department, Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
Tel: +372 507 3341  
E-Mail: Raido.Lehenurm@emta.ee  
Operational matters  
Ms Aive NEEMLA  
Chief Expert of International Information Exchange Unit  
Intelligence Department, Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
Tel: +372 676 1077  
E-Mail: Aive.Neemla@emta.ee  Exchange of information; 24 hour service  
National Contact Po int (NCP)  
Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
+372 676 2888, +372 676 2833 (fax)  
Email: valve@emta.ee  
Finland  Finnish Customs  
International and Legal Affairs / Enforcement Department  
E-mail: virko@tulli.fi  
France  Central coordination unit (CCU)  
Bureau de la Communication et des Relations Exterieures (BCRE)  
Email: bcre-aami@douane.finances.gouv.fr  
Germany  Generalzolldirektion  
Zollkriminalamt  
Arbeitsbereich A 22  
Bergisch Gladbacher Straße 837  
D-51069 Köln  
Email: A22.gzd@zka.bund.de  
Greece  Hellenic Republic  
Independent Authority for public revenue (IARP)  
Customs General Directorate & Excise Duties  
Division of strategy of customs controls and offences  
10 Karageorgi Servias Str.  
10184 Athens ,Greece  
+302107259326, +302107259327 (fax)  
Email: d33-a@otenet.gr ; d33boss@2002.syzefxis.gov.gr  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 42 - 
 
  Hungary  Mr Csaba Torda, Head of Department  
National Tax and Customs Administration of Hungary  
Central Management, Customs Department  
Address: H -1095 Budapest, Mester u. 7.  
Mailing address: H -1373 Budapest, Po  Box. 561. 
+36 1 456 9523  
+36 1 210 0201 (fax)  
Email: ki.vfo@nav.gov.hu  
Ireland  Ms. Sarah Joyce  
Patricia Smullen , Assistant Principal,  
International Policy - Customs Division,  
2nd Floor Treasury Building  
Dublin Castle, Dublin 2, Ireland  
Ph no: +353 1 6744 318  
Email: sarah.joyce@revenue.ie  Psmull01@revenue.ie  
Italy Agenzia delle Dogane e dei Monopoli  
Direzione Antifrode e Controlli  
Ufficio investigazioni  
Sezione mutua assistenza e cooperazione amministrativa  
Via Mario Carucci 71  
00143 Roma  
Tel. +39(0)6.5024.5079  
Email: dir.antifrodecontrolli.maacao@adm.gov.it  
Latvia  State Revenue Service of the Republic of Latvia  
National Customs Board  
Address: Talejas  street 1  
Riga LV -1978, Latvia  
Telephone: (+371) 67120981  
Email: MP.lietvediba@vid.gov.lv  
(Website: http://www.vid.gov.lv ) 
Lithuania  Customs Department under the  
Ministry of Finance of the Republic of Lithuania  
A. Jakšto str.1  
LT-01105 Vilnius, Lithuania  
+370 5 266 6111, +370 5 266 6005 (fax)  
Email: muitine@lrmuitine.lt  
Luxembourg  Administration des douanes et accises  
Division Coopération nationale et internationale  
B.P.1605  
L-1016 Luxembourg  
Email: DCNI@do.etat.lu  
Malta  Mr Carmel Attard  
MTCD  
Email: carmel.c.attard@gov.mt  
Netherlands  Infodesk: 24/7 (MA outside office hours)  
Telephone: 0031 -88-1514300  
Telefax:  0031-88-1514409  
Email: Dic.infodesk@belastingdienst.nl  
DIC Frontoffice: only in the office hours  
Telephone: 0031 -88-1514495  
Telefax:  0031 -88-1514409  
Email: Frontoffice .DIC@belastingdienst.nl   
Dutch Information Centre  
PO Box 70005  
3000 KG ROTTERDAM  
Poland  Revenue Administration Regional Office in Wrocław  
International Administrative Assistance Unit  
ul. Powstańców Śląskich 24, 26  
53-333 Wrocław,  
Poland  
+48 71 37 05 400; +48 71 37 05 497  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 43 - 
 
  Email: customs.ias.wroclaw@mf.gov.pl  
Portugal  AT - Tax and Customs Authority  
Avenida Duque de Avila, n°71 1º andar  
1000 -139 Lisboa, Portugal  
Ms. Paula Pinto, Head of Services  
Customs Antifraud Services  
+ 351 213 584 896, +351 213 584 823 (fax)  
Email: dsafa@at.gov.pt ;  
Ms Judite Couto, Head of Division  
Intelligence Division, Customs Antifraud Services  
+351 213 584 895, +351 213 584 855 (fax)  
Email: dsafa -di@at.gov.pt ; 
Romania  Mr Adrian VIDEANU  
Deputy Director  
General Customs Directorate -  Directorate for Surveillance and Customs 
Control  
34-40, Alenxandru Ivasiuc  street, Bucharest, 6th sector  
+40 21 315.58.58  
Email: adrian.videanu@customs.ro  
Ms Irina POPP  
Office head of unit  
General Customs Directorate - Directorate for Customs Regulations  
34- 40 Alexandru IVASIUC  street, Bucharest, 6th sector  
+40 21.315.58.58  
e-mail: origine@customs.ro  
Ms Margareta OHANESIAN  
Senior adviser  
General Customs Directorate - Directorate for Customs Regulations  
34- 40 Alexandru IVASIUC  street, Bucharest, 6th sector  
+40 21.315.58.58  
e-mail: orogine@customs.ro  
Slovakia  
(email 
added)  Financial Directorate of the Slovak Republic  
Unit of the International Administrative Co -operation in Customs  
Mierová 23  
815 11 Bratislava  
Slovak Republic  
Email: OMAS@financnasprava.sk  
Slovenia  
(unchanged)  General Financial Office  
Supervision Department  
Division for Legal and System Support  
Šmartinska cesta 55, p.p. 631  
SI-1001 Ljubljana, Republic of Slovenia  
Email: gfu.fu@gov.si ; Tajnistvo.GFU -UN@gov.si  
Spain  
(unchanged)  Subdireccion General de Inspección e Investigación  
Departamento de Aduanas e Impuestos Especiales  
Avda. Llano Castellano, 17  
28071 MADRID  
+34-91 - 728.95.04  
+34-91 - 358.27.02 (fax)  
Email: insp.adu@aeat.es  
Sweden  
(unchanged)  Mr Mathias Grönlund, Director  
Swedish Customs  
Department for EU Affairs and International Coordination, Mutual Assistance  
P.O. Box 12854  
SE-112 98 Stockholm, Sweden  
+46 771 520 520 (switch board), +46 8 405 05 70 (24/7  
Customs Intelligence and Communication Centre, NCP)  
+46 8 654 06 11  (NCP) (Fax)  
Email: mutualassistance@tullverket.se ; ncp@customs.se  (24/7)  G/TFA/N/EU/1/Add.1/Rev.1  
 
- 44 - 
 
  United 
Kingdom8 Mr Paul Biddis  
Customs International Directorate – HM Revenue and Customs  
Email: ukcustoms.maa@hmrc.gov.uk  
 
__________  
 
8 The United Kingdom withdrew from the European Union as of 1 February 2020. During the transition 
period, which ends on 31 December 2020, Union law, with a few limited exceptio ns, continues to be applicable 
to and in the United Kingdom. During the transition period, the information provided by the European Union 
which is relevant to this document continues to cover the United Kingdom.