G/TFA/N/EU/1/Add.1/Rev.3  
 
20 December 2022  
(22-9597) Page: 1/36 
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 25 November  2022, is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
 
The European Union ('EU') 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 Facilitation (WT/L/931) at EU member 
State  level. 
 
1. N.B. This notification updates the notification G/TFA/N/EU/1/Add.1/Rev.2 dated 5/05/2021 , 
which included information available at the level of the 27 member States of the European Union  
 
2. 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). The u pdates are highlighted in bold . 
 
Article 1, Paragraph 4  
 
(a) The official place(s) where the items in subparagr aphs 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;   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 2 -  
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 Implementing Law 
(Zollrechts - 
Durchführungsgesetz – ZollR-DG), 
Federal Law Gazette 
(Bundesgesetzblatt - BGBl) Nr. 659 of 
1994 (amended consolidated version)  https://www.ris.bka.gv.at/GeltendeFassung.
wxe?Abfrage=Bundesnormen&Gesetzesnum
mer=10004913  N.A. 
2 Belgium  Ministerial Decree of 8/04/2014  on 
fees for special operations conducted 
by officials of the General 
Administration of Customs and Excise 
Date of publication in the Belgian 
Official Journal: 24/06/2014  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://www.ejustice. just.fgov.be/eli/besluit/2014/0
4/08/2014003146/justel  
 
French version:  
http://www.ejustice.just.fgov.be/eli/arrete/2014/0
4/08/2014003146/justel  
3 Bulgaria  Article 12  of the Customs Act on Tariff 
for the fees collected by the Customs 
Agency  
Tariff for the fees collected by the 
Customs Agency under Article 12 of 
the Customs Act  Official Gazette - Customs Act:  
https://www.lex.bg/laws/ldoc/2134384640  
 
Basic act of the Tariff for the fees:  
https://dv.parliament.bg/DVWeb/show
MaterialDV.jsp?idMat=104533  
 
Amendment from 2007:  
https://dv.parlia ment.bg/DVWeb/show
MaterialDV.jsp?idMat=4362  
 
Amendment from 2008:  
https://dv.parliament.bg/DVWeb/show
MaterialDV.jsp?idMat=5906  
 
Amendment from 2009  
https://dv.parliament.bg/DVWeb/show
MaterialDV.jsp?idMat=27701  Consolidated version of the Tariff for the fees:  
https://customs.bg/wps/wcm/connect/cust
oms.bg28892/b27a18fe -701b -4cd8 -8919 -
b6a5714d43ad/12_%D0% A2%D0%B0%D1
%80%D0%B8%D1%84%D0%B0+%D0%B7
%D0%B0+%D1%82%D0%B0%D0%BA%D1
%81%D0%B8%D1%82%D0%B5+%D0%BF
%D0%BE+%D1%87%D0%BB.12+%D0%97
%D0%9C.pdf?MOD=AJPERES  
4 Croatia  Act Implementing the Customs 
Legislation of the EU, Articles 22, 51  
(NN 40/2016)  http://narodne -
novine.nn.hr/clanci/sluzbeni/2016_04_40_10
45.html  https://carina.gov.hr   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 3 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
5 Cyprus  The Customs Law of 2004, Law 94 (I) 
of 200 4, 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 
30/04/2004 : 
 
https://www.mof.gov.cy/mof/customs
/customs.nsf/005CFE0C689BA83CC225
856D003A6A94/$file/Enopoiimeno%20
keimeno%20ton%20peri%20Teloneiak
ou%20Kodika%20Nomon -
%2024.3.2022.pdf  Department of Customs & Excise Website, of 
the Republic of Cyprus:  
 
https://www.mof.gov.cy/mof/customs/custo
ms.nsf/005CFE0C689BA83CC225856D003A6A
94/$file/Enop oiimeno%20keimeno%20ton%
20peri%20Teloneiakou%20Kodika%20Nomo
n-%2024.3.2022.pdf  
6 Czech Republic  Article 8 of Decree no 245/2016 Col., 
implementing Customs Act  https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=245/2016&typ
eLaw=zakon&what=Cislo_zakona_smlouvy  N.A. 
7 Denmark  Section 133-136 of Bekendtgørelse 
om Toldbehandling (Order on Customs 
Procedures)  www.retsinformation.dk/eli/lta/2021/1080  
 http://www.skat.dk/skat.aspx?oid=2232213  
8 Estonia  Chapter 7 of Veterinary Activities 
Organisation Act;  
Chapter 8 of Food Act  https://www.riigiteataja.ee/en/eli/52106201
7016/consolide  
https://www.riigiteataja.ee/en/eli/52106201
7008/consolide  https://pta.agri.ee/jarelevalve -korraldus -ja-
tulemused/jar elevalve -korraldus/tasud -ja-
riigiloivud  
 
9 Finland  Decree of the Ministry of Finance 
(1364/2016)  
Decision of the Customs (1/2017)  Official Gazette 2018:  
https://www.finlex.fi/fi/laki/alkup/2018/2018
1280 
The annex to the decree has been amended 
by Decree 136/2020. Link to that decree:  
https://www.finlex.fi/fi/laki/alkup/2020/2020
0136 http://tulli.fi/yritysasiakkaat/tulli -
ilmoittaminen/maksullisten -suoritteiden -hinnat  
10 France  No fees charged and no charges 
imposed 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/Zollkost
en/zollkosten_node.html  http://ww w.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  
 
b) Decree of the Governor of 
Independent Authority for Public 
Revenue No Α.1208/01.09.2021 Official Gazette:  
www.et.gr  
 
 
https://www.aade.gr/egkyklioi -kai-
apofaseis  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 4 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
(ΦΕΚ 4026 /Β/01.09.2021, ΑΔΑ 
61ΓΑ46ΜΠ3Ζ -4Φ7)  
c) administrative circular of 
Independent Authority for Public 
Revenue No: Ε2172/01.09.2021, 
AΔΑ ΩΞ5346ΜΠ3Ζ -ΔΟ7 
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 
24/06/1992 . 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.gazzettaufficiale.it/eli/id/1992/10/14/0
92G0445/sg  
 https://www.agenziadogan emonopoli.gov.it/portale
/documents/20182/891808/gtr -d-20100219 -
23724.pdf/a072e020 -8d47-4a7e-906c-
b8ebf6769cab?version=1.1  
16 Latvia  Fees and charges  apply only to  
customs clearance  of goods outside the  
customs facilities or  outside office 
hours  Cabinet Regulation  No 345 of the  Republic of 
Latvia on  State Revenue  Service charges for  
fee-based services  
https://likumi.lv/ta/id/299809 -valsts -
ienemumu -dienesta -maksas -pakalpojumu -
cenradis  https://www.vid.gov.lv/lv/maksas -pakalpojumi -0 
 
17 Lithuania  Customs Act No 62 of 25/01/2001  
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/TA R.E7B8E4273FE7/E
uRoawKHFV  https://www.lrmuitine.lt/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.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 5 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
21 Poland  Articles 92 and 93 of the Polish Act 
Customs Law  
Journal of Laws 2021, item 1856, 
as amended  https://www.dziennikustaw.gov.pl/DU
/rok/2021/pozycja/1856  N.A. 
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.  https://dre.pt/web/guest/pesquisa/ -
/search/520470/details/normal?q=Decreto -
Lei+n.%C2%BA%2068%2F2007  https://info -
aduaneiro.portaldasfinancas.gov.pt/pt/informacao_
aduaneira/taxas/Pages/taxas.aspx  
23 Romania  There are no fees and charges 
imposed.  N.A. N.A. 
24 Slovakia  Article 23 and Article 26 (5), (6), 
(7), (12) and (13) of the Act No. 
199/2004 Coll. Customs Code, and 
amending and supplementing 
certain acts  Official Gazette:  
www.slov -lex.sk/pravne -
predpisy/SK/ZZ/2004/199/20170101  N.A. 
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  Tullag (2016:253) Swedish 
Customs Act, chapter 1, 14 §  
Tullverkets föreskrifter och 
allmänna råd TFS 2016:2 om en 
Tullordning  
 
Provisions on Customs matters, 
issued by the Head Office of 
Swedish Customs, chapter 1, 9 §  
 Swedish Customs Act:  
https://www.riksdagen.se/sv/dokume
ntlagar/dokument/svensk -
forfattningssamling/tullag -
2016253_sfs -2016 -253 
 
Provi sions on Customs matters, issued 
by the Head Office of Swedish Customs: 
https://www.tullverket.se/download/18.7922
24361590183a4d34375/1638367416365/ 20
16002s.pdf    
  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 6 - 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 
(Außenwirtschaftsgesetz - AußWG ), 
Federal Law Gazette 
(Bundesgesetzblatt - BGBl) Nr. 26 of 
2011 (amended consolidated version)  https://www.ris.bka.gv. at/GeltendeFassung.
wxe?Abfrage=Bundesnormen&Gesetzesnum
mer=20007221  N.A. 
2 Belgium  Chapter VIII Bis and Chapter XXIV of 
the General Law on Customs and 
Excise of 18/07/1977  French version:  
www.ejustice.just.fgov.be/cgi_loi/change_lg.p
l?language=fr&la=F&cn=1977071831&table_
name=loi  
Dutch version:  
http://www.ejustice.just.fgov.be/cgi_loi/chan
ge_lg.pl?language=nl&la=N&cn=1977071831
&table_name=wet  Dutch version:  
https://financien.belgium.be/nl/douane_accijnzen/
particulieren/beperkings -en-verbodsmaatregelen  
https://financien.belgium.be/nl/douane_accijnzen/
ondernemingen/beperking -en-
verbodsmaatregelen  
French version:  
https://finances.belgium.be/fr/douanes_accises/p
articuliers/mesures -de-prohibition -et-de-
restriction  
https://finances.belgium.be/fr/douanes_accises/
entreprises/mesures -de-prohibition -et-de-
restriction  
3 Bulgaria  Certain goods might be subject to  
prohibitions and restrictions justified 
on grounds of public morality, public 
policy or public security, the protection 
of the health and life of humans, 
animals or plants, the protection of the 
environment, the protection of national 
treasures possessing artistic, historic 
or archaeological value and the 
protection of industrial or commercial 
property, including  controls on drug 
precursors, goods infringing certain 
intellectual property rights etc.  Different prohibitions  and restrictions are  
published in  numerous legal acts  on EU 
(published in  the EU level TFA  notification) 
and national level.  https://customs.bg/wps/portal/agency/home/info -
business/customs -activities/prohibitions -
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.  Restrictions of export and import of drugs and 
psychotropic substances – NN 107/01  
https://narodne -
novine.nn.hr/clanci/sluzbeni/2001_12_107_1
756.html  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 7 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
Restrictions of export and import of military 
and dual -use goods – NN 80/13  
https://narodne -
novine.nn.hr/clanci/sluzbeni/2013_06_80_16
65.html  
Sanitary border control of the goods for 
general use  
https://narodne -
novine.nn.hr/clanci/sluzbeni/2013_04_39_71
9.html  
5 Cyprus  The Customs Law of 2004, Law 94 (I) 
of 2004, Lax 94(1) of 2004 Article 4(2)  https://www.mof.gov.cy/mof/customs/
customs.nsf/005CFE0C689BA83CC22585
6D00 3A6A94/$file/Enopoiimeno%20kei
meno%20ton%20peri%20Teloneiakou%
20Kodika%20Nomon -%2024.3.2022.pdf  
 Department of Customs & Excise Website, of 
the Republic of Cyprus:  
 
https://www.mof.gov.cy/mof/customs/cust
oms.nsf/005CFE0C689BA83CC225856D00 3A
6A94/$file/Enopoiimeno%20keimeno%20to
n%20peri%20Teloneiakou%20Kodika%20N
omon -%2024.3.2022.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  
 
 
 e.g. 
https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=61/1988&typeL
aw=zakon&what=Cislo_zakona_smlouvy  
 
https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=228/2005&type
Law=zakon&what=Cislo_zakona_smlouvy  
 
https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=38/1994&typeL
aw=zakon&what=Cislo_zakona_smlouvy  
 
https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=263/2016&type
Law=zakon&what=Cislo_zakona_smlouvy  
 
https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=378/2007&type
Law=zakon&what=Cislo_zakona_smlouvy  
 www.celnisprava.cz/cz/dalsi -kompetence/ochr ana-
spolecnosti -a-zivotniho -
prostredi/Stranky/default.aspx   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 8 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
Act No.326/2004 Col., Phytosanitary 
Act 
 
 
Act no166/1999 Col., Veterinary Act  
Etc. https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=326/2004&type
Law=zakon&what=Cislo_zakona_smlouvy  
 
https://aplikace.mvc r.cz/sbirka -
zakonu/SearchResult.aspx?q=166/1999&type
Law=zakon&what=Cislo_zakona_smlouvy  
7 Denmark  Section 10 a. of the Danish Customs 
Act. 
No. 29 of 04/01/2022  www.retsinformation.dk/eli/lta/2022/2
9 Skat.dk: F.A.31.1 Generelt om baggrund, 
formål og regler for varebestemmelser  
8 Estonia  Chapter 13 of Tolliseadus  
(Estonian  Customs Act)  https://www.riigiteataja.ee/en/eli/524072017
002/consolide  www.emta.ee/et/ariklient/toll -
kaubavahetus/keelud -ja-piirangud  
http://www.emta.ee/eng/private -client/travelling -
moving -consignments/restrictions -and-
prohibitions -goods -carried -traveller  
http://www.emta.ee/eng/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 /rajoituskasikirja  
10 France  Code de la santé (French public Health 
code for drugs, psychotropic 
substances and medicines)  www.legifrance.gouv.fr/affichCode.do?cidText
e=LEGITEXT00000607265  www.douane.gouv.fr/articles/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/affichCode.do?cidText
e=LEGITEX T000006074220  www.douane.gouv.fr/articles/a10802 -transport -d-
oeuvres -et-objets -d-art- 
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?cidText
e=LEGITEXT000006071367  www.culturecommunication.gouv.fr/Thematiques/
Circulation -des-biens-culturels/Informations -
pratiques/Procedures -d-exportation   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 9 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
  Code de la défense (défense  Code for 
arms, ammunitions, explosives and 
war material ) www.legifrance.gouv.fr/affichCode.do?cidText
e=LEGITEXT000006071307   
Code de la sécurité  intérieure  (Internal 
Security Code for 
acquisition/importation of firearms)  www.legifrance.gouv.fr/affichCode.do?cidText
e=LEGITEXT000025503132&dateTexte=2012
0618  
Code du Patrimoine  (for the import and 
export of cultural goods)  www.legifrance.gouv.fr/affichCode.do?cidText
e=LEGITEXT000006074236   
11 Germany  Various specialised regulations deal 
with prohibitions and restrictions. The 
websites references provide the list of 
them per topic.  www.zoll.de/DE/Fachthemen/Verbote -
Beschraenkungen/verbote -
beschraenkungen_node.html  
www.zoll.de/EN/Businesses/Movement -of-
goods/Import/Restrictions/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://www.aade.gr/epiheiriseis/teloneiak
es-ypiresies/plirofories -pros-oikonomikoys -
foreis/teloneia/apagoreyseis -periorismoi  
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/njt_doc.cgi?docid=1330
32.328555  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/njt_doc.cgi?docid=1753
35.342527  
 
  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/njt_doc.cgi?docid=1315
99.342582  
  Decree of Ministry of Rural 
Development 141/2011 (XII.23.) on 
the import and increased official 
control of certain non -animal food and 
fodder  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1395
37.343042  
  Decree of Ministry of Agriculture 
82/2004. (V.11) on fruit and vegetable 
control  http://njt.hu/cgi_bin/njt_doc.cgi?docid=8517
9.343101   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 10 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
  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/njt_doc.cgi?docid=9429
7.343106  
  Act 88 of 2012 on market surveillance 
of products  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1510
66.328173  
  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/njt_doc.cgi?docid=1472
63.343539  
  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/njt_doc.cgi?docid=1734
64.344323  
  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/njt_doc.cgi?docid=9572
9.330270  
  Decree of Government 13/2011 
(II.22.) on the licensing of foreign 
trade in dual -use items  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1374
35.330734  
  Act 64 of 2001 on the Protection of the 
Cultural Heritage  http://njt.hu/cgi_bin/njt_doc.cgi?docid=5708
9.340382  
  Decree of Ministry of National 
Resources14/2010 (XI. 25) on the 
Export Licensing of Cultural Goods  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1307
50.333301  
  Decree of Ministry of Agriculture 
7/2001 (I. 17.) on detailed rules for 
the implementation of phytosanitary 
tasks http://njt.hu/cgi_bin/njt_doc.cgi?docid=5575
4.342488  
  Act No 32 of 2003 on The Convention 
on the International Trade in 
Endangered Species of Wild Fauna and 
Flora, adopted on 3/03/1973, in 
Washington  http://njt.hu/cgi_bin/njt_doc.cgi?docid=7465
1.228550   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 11 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
  Decree of Government 292/2008 
(XII. 10.) on certain rules for the 
implementation of international and 
European Community acts regulating 
the international trade in endangered 
wild fauna and flora species  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1198
51.341214  
  Decree of 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/njt_doc.cgi?docid=8461
0.343028  
  Decree of Government 123/2009 
(VI. 12.) on the detailed rules for the 
notification of import and export of 
certain dangerous substances and 
dangerous preparations  http://njt.hu/cgi_bin/njt_doc.cgi?docid=1259
46.330316  
  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/njt_doc.cgi?docid=1028
34.343109  
  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/njt_doc .cgi?docid=8529
8.343102  
  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/njt_doc.cgi?docid=1991
18.331047  
  Act 95 of 2005 on the modification of 
Regulations of the Medicines for 
Human Use and Other Medicinal 
Products  http://njt.hu/cgi_bin/njt_doc.cgi?docid=9501
7.339197  
  Decree of Ministry of Health, Social 
and Family Affairs 53/2004 (VI.2) on 
Wholesale and Parallel Import 
Activities with Medicines  http://njt.hu/cgi_bin/njt_doc.cgi?docid=8460
7.320118   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 12 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
  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/njt_doc.cgi?docid=1740
98.322158  
  Act No 55 of 1996 on Wildlife 
Conservation, Wildlife Management 
and Hunting  http://njt.hu/cgi_bin/njt_doc.cgi?docid=2688
0.338581  
14 Ireland  Sections 42 and 50 of the Customs Act 
2015 http://www.irishstatutebook.ie/eli/2015/act/1
8/enacted/en/html?q=Customs+Act&years=2
015 http://www.revenue.ie/en/customs -traders -and-
agents/documents/prohibitions -restrictions.pdf  
http://www.revenue.ie/en/tax -
professiona ls/legislation/index.aspx  
15 Italy Drugs, psychotropic substances: 
National law – "Testo Unico " 
Decree of the President of the 
Republic  n. 309/90.  
 
Medicines: National law -  
Decree of Ministry of Health of 
11.02.1997 (import procedures of 
medicines registered abroad for 
personal use).  
 
Waste: National law – Environment 
Code - Legislative Decree n. 
152/2006.  
 
Cultural Goods: National law – 
Code of Cultural Goods, legislative 
decree no. 42/2004; Ministerial 
decree 6.12.2017 – general 
guidelin es for the assessment of 
the issue or refusal of the 
certificate of free movement by the 
export offices of objects of artistic, 
historical, archaeological and 
ethno -anthropological interest; 
Ministerial decree no. 246 of 
17.5.2018 - conditions, modalities 
and procedures for the 
international movement of cultural 
goods.  https://www.normattiva.it/atto/caricaD
ettaglioAtto?atto.dataPubblicazioneGazz
etta=2004 -02-
24&atto.codiceRedazionale=004G0066&a
tto.a rticolo.numero=0&atto.articolo.sotto
Articolo=1&atto.articolo.sottoArticolo1=
10&qId=13e071c8 -5d46 -4f99-9cde -
7cf4d6060741&tabID=0.7239348191195
525&title=lbl.dettaglioAtto  
 
https://www.normattiva.it/atto/caricaD
ettaglioAtto?atto.dataPubblicazioneGazz
etta=2004 -02-
24&atto.codiceRedazionale=004G0066&a
tto.articolo.numero=0&atto.articolo.sotto
Articolo=1&atto.articolo.sottoA rticolo1=
10&qId=13e071c8 -5d46 -4f99-9cde -
7cf4d6060741&tabID=0.7239348191195
525&title=lbl.dettaglioAtto  
 NA  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 13 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
16 Latvia  The list of legal acts on restrictions and 
prohibitions is available at:  
www.vid.gov.lv/lv/ierobezojumi -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:  
https://www.lrmuitine.lt/web/guest/ve
rslui/apribojimai/bendra  Official Gazette:  
www.e -tar.lt/portal/index.html  https://www.lrmuitine.lt/web/guest/verslui/apribo
jimai/bendra  
18 Luxembourg  Chapter XII of national Customs and 
Excise law (Art. 85 to 94)  http://data.legilux.public.lu/file/eli -etat-leg-
recueil -lois_speciales_2 -fr-pdf.pdf#page=617  
Copyright law: 
http://legilux.public.lu/eli/etat/leg/loi/2001/0
4/18/n2/jo  N.A. 
19 Malta  Chapter 37 "Customs Ordinance" of 
the Laws of Malta  
Subsidiary Legislation  http://www.justiceservices.gov.mt/LOM.aspx?
pageid=27&mode=chrono&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. 
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://wetten.overheid.nl/z oeken  www.belastingdienst.nl/wps/wcm/connect/nl/doua
ne/douane  
https://tarief.douane.nl/arctictariff -public -
web/#!/home  
21 Poland  Certain goods are subject to special 
control or restrictions on import, 
export or transit (sanitary or 
phytosanitary measures, environment 
protection requirements, IP protection, 
etc.).  
Such products are: animals and plants, 
foods, medicines, narcotic substances https://www.podatki.gov.pl/clo/ogranic
zenia -przywozu -i-wywozu -towarow/  
 
https://isap.sej m.gov.pl/isap.nsf/DocDe
tails.xsp?id=WDU20200000509  
 
https://www.dziennikustaw.gov.pl/DU/r
ok/2021/pozycja/408  English site:  
https://www.podatki.gov.pl/clo/  
Military goods:  
https ://www .gov.pl/web/rozwoj -
technologia /zezwolenia -na-obrot -
uzbrojenie m 
  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 14 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
and their precursors, endangered 
spices of wild flora and fauna, arms, 
dual-use items, cultural goods and 
chemicals, etc.  
 
Strategic goods  
Article s 2 and 33 of Act of 29/11/2000 
on foreign trade in goods, technologies 
and services of strategic importance to 
national security, as well as the 
maintenance  of national peace and 
security.  
(Journal of law 2020, item 509)  
 
General:  
Legal framework: Chapter 7 of the 
Penal Fiscal code (Journal of law 
2021 item 408 as amended)   Dual-use goods:  
https://www.gov.pl/web/rozwoj -
technologia/zezwolenia -na-obrot -
produktami -podwojnego -zastosowania  
22 Portugal  In customs website there is 
information about import, export and 
transit restrictions/prohibitions 
(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 such as Taric 
measures; so, b oth can be consulted in 
tariff database  once they are 
associated with the tariff codes.   https://pauta.portaldasfinancas.gov.pt/pt/partesp
auta/partes/Pages/partes -da-pauta -de-
servico.aspx  
List of prohibitions  and restrictions in 
complementary information: "Part 17 - 
Informações Complementares PDF";  
"Part 10 – licences PDF" - (licen ce, certificate, 
surveillance document and dual -use items)  
23 Romania  Article 269 (2) from the Law No. 
86/2006  https://www.customs.ro/assets/pdf/anne%20
marie/Legea_86_privind_Codul_vamal_al.pdf  N.A. 
24 Slovakia  Article 7, paragraph 2, letter v) of 
the Act No. 35/2019 Coll. on the 
Governmental bodies in Customs  www.slov -lex.sk/pravne -
predpisy/SK/ZZ/2004/652/20170101  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/pregledPredpisa?id=ZAK
O7362  www.fu.gov.si/carina/  
http://www.fu.gov.si/en/customs/   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 15 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication  
(e.g. Gazette)  URL link to explanatory website  
26 Spain  In customs website there is 
information about import, export and 
transit restrictions/prohibitions 
(manuals, several instructions, and 
Complementary Information of 
national tariff database with a list of 
national legislation related to 
restrictions or prohibitions. National 
measures are integrated in national 
tariff database such as Taric measures; 
so, both can be consulted in tariff 
database, once they are associated 
with the tariff codes  https://sede.agenciatributaria.gob.es/Se
de/aduanas_.html  N.A. 
27 Sweden  Various legal acts exist depending on 
competent authorities. The URL 
referenced provides a list to consult.  https://www.tullverket.se/sv/omoss/verksam
hetochorganisation/lagaroch foreskrifter/forfatt
ningaritullverket/importochexportforeskrifterf
orfattningsstod.4.792224361590183a4d3683.
html 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 – FinStrG ), 
Federal Law Gazette 
(Bundesgesetzblatt – BGBl) Nr. 129 of 
1958 (last amended 2017)  
Section 10 of the Austrian Foreign 
Trade Act; § 79 - § 89, 
(Außenwi rtschaftsgesetz - AußWG ), 
Federal Law Gazette 
(Bundesgesetzblatt - BGBl) Nr. 26 of 
2011 (amended consolidated version)  https://www.ris.bka.gv.at/Gelt endeFassung.wx
e?Abfrage=Bundesnormen&Gesetzesnummer=
10004913  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 16 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
2 Belgium  Chapter XXIV of the General Law on 
Customs and Excise of 18/07/1977  French Version:  
www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?
language=fr&la=F&cn=1977071831&table_nam
e=loi 
Dutch version:  
http://www.ejustice.just.fgov.be/cgi_loi/change
_lg.pl?language=nl&la=N&cn=1977071831&tab
le_name=wet  N.A. 
3 Bulgaria  Part eight of the Customs  Act 
Section III of the Penal Code  https://www.lex.bg/laws/ldoc/2134384640  
https://www.lex.bg/bg/laws/ldoc/1589654529  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/sluzbeni/2016_04_40_1045
.html https://carina.gov.hr  
5 Cyprus  The Customs Law of 2004, Law 94 
(I) of 2004, Article 88  Official Gazette No. 3849 on 30/04/2004 : 
 
https://www.mof.gov.cy/mof/customs/c
ustoms.nsf/005CFE0C689BA83CC225856D
003A6A94/$file/Enopoiimeno%20keimen
o%20ton%20peri%20Teloneiakou%20Ko
dika%20Nomon -%2024.3.2022.pdf  Department of Customs & Excise Website, 
of the Republic of Cyprus:  
 
https://www.mof.gov.cy/mof/customs/cu
stoms.nsf/005CFE0C689BA83CC225856D0
03A6A94/$file/Enopoiimeno%20keimeno
%20ton%20peri%20Teloneiakou%20Kodi
ka%20Nomon -%2024.3.202 2.pdf  
6 Czech Republic  Articles 47 -55 of Act No. 242/2016 
Col., the Customs Act  https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=242/2016&typeLa
w=zakon&what=Cislo_zakona_smlouvy  N.A. 
7 Denmark  Chapter 7 of Toldloven  
(Danish  Customs Act)  www.retsinformation.dk/eli/lta/2022/29  https://www.skat.dk/skat.aspx?oId=1919
724&chk=217943  
8 Estonia  Chapter 13 of Customs Ac t; 
Division 4 of Chapter 21 of Penal Code  www.riigiteataja.ee/en/eli/ee/Riigikogu/act/524
072017002/consolide#para69  
www.riigiteataja.ee/en/eli/ee/Riigikogu/act/524
072017009/consolide  N.A. 
9 Finland  Administrative penalties:  
Sections 96 -97 of the Customs Act 
(304/2016)  www.finlex.fi/fi/laki/alkup/2016/20160304  N.A. 
  Criminal penalties:  
Section 99 of the Customs Act  www.finlex.fi/fi/laki/alkup/2016/20160304   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 17 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
  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/ajantasa/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
=LEGITEXT000006071570  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   
12 Greece  Article 142 par. 1 and 2 of the Law 
2960/2001 "National Customs Code" - 
Official Government Gazette: Number 
265/A/20 01 
Article 150 par. 1 of Law 2960/2001  
"National Customs Code" - Official 
Government Gazette : Number 
265/A/2001  
Article 150 par. 3 of Law 2960/2001 
"National Customs Code" Official 
Government Gazette : 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/njt_doc.cgi?docid=194898
.340034  
http://njt.hu/cgi_bin/njt_doc.cgi?docid =195208
.333362  N.A. 
14 Ireland  Section 40 of Customs Act of 2015  http://www.irishstatutebook.ie/eli/2015/act/18/
enacted/en/html?q=Customs+Act&years=2015  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 m atters:  
D.Lgs 15/01/2016 No. 8. https://www.normattiva.it/eli/id/1973/0
3/28/073U0043/CONSOLIDATED    
 
http://www.gazzettaufficiale.it/eli/id/20
16/1/22/16G00 011/sg  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 18 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
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/ta/en/en/id/283024 -customs -
law 
 
https://likumi.lv/ta/en/en/id/20436 -veterinary -
medicine -law 
https://likumi.lv/ta/en/en/id/155879 -on-
declaration -of-cash-at-the-state-border  Guidelines on penalties:  
www. vid.gov.lv/lv/vid -vadlinijas  
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.2B866 DFF7D43  
https://www.e -
tar.lt/portal/lt/legalAct/TAR.2B866DFF7D43  https://www.lrmuitine.lt/web/guest/850  
18 Luxembourg  Chapter XXIV of the Customs and 
Excise law (art. 220 to 266)  http://data.legilux.public.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.gov.mt/DownloadDocume
nt.aspx?app=lom&itemid=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.belastingdienst.nl/bibliotheek/handboeken/
html/boeken/HDU/strafbepalingen_deel_1_.html  
21 Poland  General  
Chapter 7 of penal fiscal code Journal 
of laws  
Journal of Laws 2021, item 408, as 
amended  https://www.dziennikustaw.gov.pl/DU/ro
k/2021/pozycja/408  
  
Strategic goods:  
Article 33 of Act of 29/11/2000  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 law 2020, item 509  https://isap.sejm.gov.pl/isap.nsf/DocDet
ails.xsp?id=WDU20200000509  
22 Portugal  Articles 92 to 112 of the General 
Regime on Tax Infractions, approved 
by Law No. 15/2001, of 5/6.  https://info.portaldasfinancas.gov.pt/pt/informa
cao_fiscal/legislacao/diplomas_legislativos/Doc
uments/lei_15 -
2001_de_5_de_junho_i_serie_a.pdf  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 19 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
23 Romania  Articles 654 -657 from the Government 
Decision No. 707/2006  https://www.customs.ro/assets/pdf/agenti -
economici/HG%20707%20cu%20modificarilesi
%20completarile% 20%20ulterioare%20var%2
0august%202010%20%20.pdf  N.A. 
24 Slovakia  Article 7, paragraph 2, letter v) of the 
Act No. 35/2019 Coll. on Financial 
administrations  www.slov -lex.sk/prav ne-
predpisy/SK/ZZ/2019/35/20200521  
 https://www.financnasprava.sk/sk/podnikatelia/
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.pisrs.si/Pis.web/pregledPredpisa?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)  
Ley orgánica  12/1995, de 12 de 
diciembre, de Represión  del 
Contrabando  https://www.boe.es/eli/es/l/2003/12/17/58/con  
 
https://www.boe.es/eli/es/rd/2004/10/15/2063  
 N.A. 
27 Sweden  Tullag (2016:253)  
Swedish Customs Act Chapter 5, 1 -21 
§§ https://www.riksdagen.se/sv/dokument -
lagar/dokument/svensk -
forfattningssamling/tull ag-2016253_sfs -
2016 -253 www.tullverket.se/sv/foretag/importerava
ror/betalatullochandraavgifter.4.6ac2c843
157b7beb007422.html  
 
https://www.tullverket.se/sv/ foretag/importerav
aror/betalatullochandraavgifter.4.6ac2c843157b
7beb007422.html  
  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 20 - 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  
Legislatio n Implementing  Law 
(Zollrechts - Durchführungsgesetz – 
ZollR-DG), Feder al Law Gazette 
(Bundesgesetzblatt  - BGBl) Nr. 659 
of 1994  4 (amended consolidated 
version) Administration Court 
Procedural Act,  
Verwaltungsgerichtsbarkeits -
Ausführungsgesetz  2013 https://www.ris.bka.gv.at/eli/bgbl/I/2013/33  N.A. 
2 Belgium  Book II, Title I, Chapter II, § III, of the 
Code of Criminal procedure  French version:  
www.ejustice.just.fgov.be/cgi_loi/loi_a1.pl?lang
uage=fr&tri=dd%20AS%20RANK&val ue=&cn=1
808111930&caller=image_a1&fromtab=loi&la=
F N.A. 
 Dutch version:  
http://www.ejustice.just.fgov.be/cgi_loi/change
_lg.pl?language=nl&la=N&cn=1808111930&tab
le_name=wet  
Chapter XXIII of the General Law on 
Customs and Excise  of 18 July 1977  Dutch version:  
http://www.ejustice.just.fgov.be/cgi_loi/change
_lg.pl?language=nl&la=N&cn=1977071831&tab
le_name=wet  
French version:  
www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?
language=fr&la=F&cn=1977071831&table_nam
e=loi 
Book IV, Chapter XXIV of the Judicial 
Code Dutch version :  
http://www.ejustice.just.fgov.be/cgi_loi/change
_lg.pl?language=nl&la=N&cn=1967101004&tab
le_name=wet  
French version: 
www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?
language=fr&la=F&cn=1967101004&table_nam
e=loi  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 21 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
3 Bulgaria  Article 220 of the Customs Act  
Administrative Procedure Code  www.lex.bg/laws/ldoc/2135521015  https://customs .bg/wps/portal /agency /regulatio
ns/customs -legislation  
4 Croatia  Article 59 of the Act Implementing 
Customs Legislation of the EU  
(NN 40/2016)  http://narodne -
novine.nn.hr/clanci/sluzbeni/2016_04_40_1045
.html https://carina.gov.hr/  
5
5 Cyprus  a) Article 112  of The Customs 
Law of 2004, Law No. 94 (I) of 2004  https://www.mof.gov.cy/mof/customs/cu
stoms.nsf/All/E16DB918880D8B84C22583
68004506D3?OpenDocument   a) Website of the  Customs & Excise 
Department of t he Republic of Cyprus  
https://www.mof.gov.cy/mof/customs/cu
stoms.nsf/All/B38D5514BD9691D0422577
4B003AF74D?OpenDocument  
 
 
b) Article 146 of the Constitution 
of the Republic of Cyprus  No URL Link in the gazette  b) Website of the Presidency of the Republic of 
Cyprus  
http://www.law.gov.cy/law/law.nsf/admi
nistrativelaw -en/administrativelaw -
en?OpenDocument  
6 Czech 
Republic  Articles 108 -124 of Act no 280/2009 
Col., the Tax Procedure Code  https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=280/2009&typeLa
w=zakon&what=Cislo_zakona_smlouvy  N.A. 
Articles 81 -93 of Act No. 500/2004, 
Col., the Administrative Procedure 
Code https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=500/2004&typeLa
w=zakon&what=Cislo_zakona_smlouvy  
Articles 102-119 of Act no 150/2002 
Col., the Judicial Procedure Code  https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=150/2002&typ eLa
w=zakon&what=Cislo_zakona_smlouvy  
7 Denmark  Skatteforvaltningsloven  
(Tax Administration Act)  
No. 635 of 13 May 2020  
No. 1267 of 12 November 2015  www.retsinformation.dk/eli/lta/2020/635  
 www.skat.dk/data.aspx?oid=1898466&chk
=217943  
  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 22 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
8 Estonia  Paragraph 2 of Customs Act  www.riigiteataja.ee/en/eli/ee/Riigikogu/act/524
072017002/consolide#para69  N.A. 
Chapter 14 of Taxation Act  www.riigiteataja.ee/en/eli/ee/Riigikogu/act/504
072017002/consolide#0614d21f -1987-44fc-
a03b-009c85a624d4   
9 Finland  Chapter 13 of the Customs Act  
(304/2016)  www.finlex.fi/fi/laki/alkup/2016/20160304  https://tulli.fi/yritysasiakkaat/muutoksenhaku  
10 France  Right to be heard:  
Articles 67A to 67D of the French 
Customs Code  www.legifrance.gouv.fr/affichCode.do?cidTexte
=LEGITEXT000006071570  N.A. 
Administrative appeal : 
Article 410 -1 of the Code des relations 
entre le public et l 'administration 
(Public -Administration Relationships  
Code)  www.legifrance.gouv.fr/affichCode.do;jsessionid
=A2772A29ED81 27DE2B3401E7D16009DB.tpdi
la18v_1?idSectionTA=LEGISCTA000031367821
&cidTexte=LEGITEXT000031366350&dateTexte
=20160209  
Appeal to court:  
Articles 352, 357 and 358 of French 
Customs Code  www.legifrance.gouv.fr/affichCode.do?cidTexte
=LEGITEXT000006071570  
Article R.431 -9 of the Administrative 
justice code  https://www.legifrance.gouv.fr/codes/article_lc/
LEGIARTI000042247834/  
11 Germany  Section 355ff. 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 procedure).  http://www.zoll.de/DE/Fachthemen/Verbote -
Beschraenkungen/Gewerblicher -
Rechtsschutz/Marken -und-
Produktpiraterie/Taetigwerden -der-
Zollbehoerden/Rechtsbehelfe/rechtsbehelfe_nod
e.html  https://www.gesetze -im-
internet.de/fgo/FGO.pdf  
 
12 Greece  152 par. 6 of Law 2960/2001 National 
Customs Code, Official Government 
Gazette: Number 265/A/2001  
Article 24 of the Code of Administrative 
Procedure – Law 2690/1999, Official 
Government Gazette Number 
45/A/1999  
Code of Administrative Judicial 
Procedure – Law 2717/1999 /Official 
Government Gazette Number 
97/A/1999  Official Gazette:  
www.et.gr  N.A.  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 23 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
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?docid=85989.
328049  N.A. 
14 Ireland  Sections 44 -48 of the Customs Act 
2015 www.irishstatutebook.ie/eli/2015/act/18/enacte
d/en/html  www.revenue.ie/e n/tax -
professionals/legislation/notes -for-
guidance/customs -act.aspx  
15 Italy D.lgs. 31/12/1992 n.546 "Disposizioni 
sul processo tributario" (Provisions 
concerning tax proceedings)  
 
Legge 31 agosto 2022 n. 130 
"Disposizioni in materia di giustizia e di 
processo tributario " http://www.gazzettaufficiale.it/dettaglio/
codici/tributario;jsessionid=neWnC -
HRFpWpyqOXReAiCA__.ntc -as5-guri2b  
http://www.gazzettaufficiale.it/eli/id/20
16/1/22/16G00 011/sg  N.A. 
D.Lgs 2/07/2010 n. 104 "Codice del 
Processo amministrativo" (Code of the 
Administrative Procedure ) così come 
aggiornato:  
Legge 28/3/2022 n. 25;  
Legge 28 aprile 2022 n. 46  www.gazzettaufficiale.it/gunewsletter/de
ttaglio.jsp?service=1&datagu=2010 -07-
07&task=dettaglio& numgu=156&redaz=0
10G0127&tmstp=1279272527887  
 
16 Latvia  Law on the State Revenue Service  https://likumi.lv/doc.php?id=55567  https://www.vid.gov.lv/lv/vid -ierednu -lemumu -
un-rikojumu -apstridesanas -un-parsudzesanas -
kartiba  
 
https://www.vid.gov.lv/lv/klientu -tiesibas  
 Administrative Procedure Law  https://likumi.lv/doc.php?id=59902  
Law on Taxes and Duties  https://likumi.lv/doc.php?id=33946  
17 Lithuania  Article 14 of the Public Administration 
Law https://www.e -
tar.lt/portal/lt/legalAct/ TAR.0BDFFD850A66  www.lrmuitine.lt/web/guest/792  
 
Articles 31 -38 of the Customs Law  https://www.e -
tar.lt/portal/lt/legalAct/07fce710abd411e6b844f
0f29024f5ac  
Chapter IX of the Tax Administration 
Law https://www.e -
tar.lt/portal/lt/legalAct/TAR.3EB34933E485  
The Code of Administrative Offenses  https://www.e -
tar.lt/portal/lt/legalAct/4ebe66c0262311e5bf92
d6af3f6a2e8b  
Order No 1B -1074 of 27 December 
2016 of the Director General of the 
Customs Department  https://www.e -
tar.lt/portal/lt/legalAct/2196a250cc3211e6a2ca
c7383cbb90a3   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 24 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
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.legilux.public.lu/file/eli -etat-leg-
recueil -douanes_accises -2017102 3-fr-pdf.pdf  
(page 96)  N.A. 
19 Malta  Article 9 of the Import Duties Act CH 
337 http://justiceservices.gov.mt/DownloadDocume
nt.aspx?app=lom&itemid=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.overheid.nl/zoeken  
www.belastingdienst.nl/bibliotheek/handboeken
/html/boeken/HD/bezwaar_en_beroep.html  N.A. 
21 Poland  Article 73 of Polish Act Customs Law  
(Journal of La ws 2021, item 1856, 
as amended)  https://www.dziennikustaw.gov.pl/DU/ro
k/2021/pozycja/1856  N.A. 
22 Portugal  Articles 66. to 77. -B, 96. to 134. of the 
Code of Tax Process and Procedure, 
approved by Decree -Law 
No. 433/1999, of 26/10  
Articles 37.º to 96.º of the 
Administrative Court Process Code, 
approved by Law No.  15/2002, of 
22/2.  Código de Procedimento e de Processo 
Tributário - Índice  
(portaldasfinancas.gov.pt)  
 
http://www.ministeriopublico.pt/iframe/codigo -
de-processo -nos-tribunais -administrativos  https://info.portaldasfinancas.gov.pt/pt/informa
cao_fiscal/codigos_tributarios/cppt/pages/codigo
-de-procedimento -e-de-process o-tributario -in-
1895.aspx  
 
23 Romania  Law No. 554/2004 on Contentious 
Administrative  N.A. www.customs.ro/info -publice/modalitati -de-
contestare -a-decizi ilor-autoritatii -vamale -
conform -regulamentului -consiliului -cee-nr-
291392 -de-instituire -a-codului -vamal -comunitar  
24 Slovakia  Articles 53 – 68 of the Act No.71/1967 
on Administrative Proceedings 
(Administrative Code)  www.slov -lex.sk/pravne -
predpisy/SK/ZZ/1967/71/20170701  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/pregledPredpisa?id=ZAKO
4703 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/pregledPredpisa?id=ZAKO
1603  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 25 - Member State  PART A  PART B  
Legal reference  URL link to Official Publication 
(e.g.  Gazette)  URL link to explanatory website  
26 Spain  Ley 58/2003, General Tributaria 
(General tax law ) www.boe.es/buscar/act.php?id=BOE -A-2003-
23186  https://sede.agenciatributaria.gob.es/Sed
e/normativa -criterios -interpretativos.html   
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 
supplementing General Tax Law as 
regards rules concerning 
administrative review.)  www.boe.es/diario_boe/txt.php?id=BOE -A-
2005-8662 
27 Sweden  Swedish Customs Act, Chapter 6, 1 -
26§§ https://www.riksdagen.se/sv/dokument -
lagar/dokument/svensk -
forfattningssamling/tullag -2016253_sfs -2016-
253 A decision is always accompanied with how to 
appeal.  
 
(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://www.bmf.gv.at/en/topics/customs/contact -
information.html  
2 Belgium  Central Customs Information Office  info.douane@minfin.fed.be  Dutch version:  
https://financien.belgium.be/nl /douane_accijnzen/conta
cteer-de-aada 
French version:  
https://finances.belgium.be/fr/douanes_accises/prendre
-contact -avec-le-agda 
3 Bulgaria  Central Customs Directorate of 
National Customs Agency  delovodstvo@customs.bg  https://ep.customs.bg/eportal/  
4 Croatia  Customs Administration Service for 
Communication and Support  javnost@carina.hr  https://carina.gov.hr/kontakti/3069  
5 Cyprus  Department of Customs & Excise – 
Customs Headquarters, Nicosia  headquarters@customs.mof.gov.cy  https://www.mof.gov.cy/mof/customs/customs.
nsf/index_gr/index_gr?opendocument  
6 Czech Republic  DG Customs -Advisory and Information 
Center  informace@cs.mfcr.cz  Basic advice and information from customs and 
tax issues and  other competencies | Customs 
administration CZ (celnisprava.cz)   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 26 - Member State  Enquiry point - entity  E-mail address  URL link to website  
7 Denmark  Danish Customs and Tax 
Administration - SKAT Døgntjeneste  skatdogntjeneste@skat.dk  www.skat.dk/data.aspx?oid=2230330&vid=2179
43&search=døgntjeneste*  
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/yritysasiakkaat  
http://tulli.fi/yritysasiakkaat/tullin -
asiakkaana/asiakasyhteistyo  
10 France  Info Douane Service (IDS) National 
Customs Information Center  ids@douane.finances.gouv.fr  www.douane.gouv.fr/articles/a12999 -info-douane -
service 
11 Germany  Generalzolldirektion, Direktion II, 
Zentrale Auskunft  
Central Customs Authority, Directorate 
II, Central Information Unit  private individuals : 
Info.privat@zoll.de  
economic operators : 
Info.gewerblich@zoll.de  
Enquiries in English : 
Enquiries.english@zoll.de  https://www.zoll.de/DE/Kontakt/Auskuenfte/aus
kuenfte_node.html   
 
https://www.zoll.de/EN/Contact/Enquiries/Gene
ral-enquiries/general -enquiries_node.html  
12 Greece  Independent Authority for Public 
Revenue - Hellenic Custo ms 
Services  dtd@aade.gr  
ddtheka@aade.gr  
dstep@aade.gr  https://www.aade.gr/customs  
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  ddmartin@revenue.ie . 
 www.revenue.ie  
15 Italy Italian Customs and Monopolies 
Agency  via website  https://www.adm.gov.it/portale/contatti  
 
www.adm.gov.it/portale/ -/ufficio -telematico -per-
le-relazioni -con-il-pubblico  
 
16 Latvia  The State Revenue Service  Tax and Electronic Declaration System  
MP.konsultacija@vid.gov.lv  
Customs Board  
MP.lietvediba@vid.gov.lv  
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   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 27 - Member State  Enquiry point - entity  E-mail address  URL link to website  
18 Luxembourg  Customs & Excise Administration 
Directorate  douanes@do.etat.lu  N.A. 
19 Malta  Customs Department - Malta  malta.customs@gov.mt  https://customs.gov.mt/customs  
20 Netherlands  Custom Services  
Tax authorities  Via website  www.belastingdienst.nl/wps/wcm/connect/nl/z oeken/zo
eken?q=contact+ondernemers&start=0&num=10&hl=nl  
21 Poland  National Revenue Administration 
Information Centre  General information and contact:  
kancelaria.kis@mf.gov.pl  
 
kis@mf.gov.pl  
 
Tariff (browser, measures, 
classification), IT systems, EORI, Border 
information:  
https://www.podatki.gov.pl/clo/  www.ki s.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   
24 Slovakia  Call Centrum of the Financial 
Directorate of the Slovak Republic  Live Agent on www.financnasprava.sk  https://www.financnasprava.sk/en/contact   
25 Slovenia  Financial Administration 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 
appointme nts to attend the Tax 
Agency offices to receive information, 
assistance, solve requirements, 
request certificates or any other 
procedure.   https://sede.agenciatributaria.gob.es/Sede/proce
dimientoini/GC29.shtml   
27 Sweden  Enquiry Point - National Board of Trade  kommerskollegium@kommers.se,  
tullverket@tullverket.se  
 Contact information Kommerskollegium  
 
www.tullverket.se /sv/omoss/kontaktaoss.4.7df61c5915
510cfe9e710034.html  
 G/TFA/N/EU/1/Add.1/Rev.3  
 
- 28 - 
 
  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 li censes) to the customs declaration, as the IT solution shall be used, 
developed by DG TAXUD. The BNCA uses the system for automatic validation of two 
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?OpenDocument  
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/tul lin-maarayskokoelma  
In English: https://tull i.fi/en/about -us/our -activities/customs -collection -
of-regulations  
10 France  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&adresee
ID=10001980  
13 Hungary  N.A. 
14 Ireland  N.A. 
15 Italy 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.pub lic.lu 
19 Malta  N.A. G/TFA/N/EU/1/Add.1/Rev.3  
 
- 29 - 
 
  Member State  URL link to explanatory website providing information on national customs 
single window  
20 Netherlands  www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/douane_vo o
r_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/scheepvaartverk
eersbegeleiding/maritime -single -window/veelgestelde -vragen-msw.aspx  
 
www.rijkswaterstaat.nl/english/waterways/main -waterway -network/maritime -
single -window -nederland.aspx  
 
https://www.nhdouane.nl/course/view.php?id=4405&lang=en_utf8  
21 Poland  https://www.kis.gov.pl/informacje -podatkowe -i-celne/najczesciej -
zadawane -pytania/clo  
 
https://www.podatki.gov .pl/clo/  
22 Portugal  https://aduaneiroqua.portaldasfinancas.gov.pt/jsp/main.jsp?body=/iec/menuAduan
eiros.jsp  
23 Romania  N.A. 
24 Slovakia  www.cep.financnasprava.sk  
25 Slovenia  N.A. 
26 Spain  https://www.agencia tributaria.es/AEAT.internet/Inicio/La_Agencia_Tribu
taria/Aduanas_e_Impuestos_Especiales/_Presentacion/Procedimientos_y
_gestiones_en_la_Aduana/_Ventanilla_Unica_Aduanera_/_Ventanilla_Uni
ca_Aduanera_.shtml  
27 Sweden  www.tullverket.se/sv/foretag/transporteraochlagravaror/transporteravar
or/fartygsklarering/u ppgifterattlamnaviamsw.4.6ac2c843157b7beb0073b
6.html  
 
  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 30 - 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_lg.pl?language=nl&la=
N&cn=1977071831&ta ble_name=wet  
French version:  
www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=fr&la=F&cn=1
977071831&table_name=loi  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/sluzbeni/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 200 4:  
https://www.mof.gov.cy/mof/customs/customs.nsf/005CFE0C
689BA83CC225856D003A6A94/$file/Enopoiimeno%20keimeno
%20ton%20peri%20Teloneiakou%20Kodika%20Nomon -
%2024.3.2022.pdf  No 
6 Czech Republic  Articles 15, 31, 62 of Act no. 242/2016 
Col., the Customs Act  https://aplikace.mvcr.cz/sbirka -
zakonu/SearchResult.aspx?q=242/2016&typeLaw=zakon&what=Cislo_z
akona_smlouvy  No 
7 Denmark  N.A. N.A. N.A. 
8 Estonia  Chapter 5 of Customs Code  www.riigiteataja.ee/en/eli/ee/Riigikogu/act/524072017002/consolide#p
ara69  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/eli/arrete/2016/4/13/FCPD1610130A/jo  No 
11 Germany  N.A. N.A. N.A. 
12 Greece  Law 4955/2022, Part 2, articles 26 -
46, Gazette Number: 139/A/2022  Official Gazette:  
www.et.gr  No  
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 31 - 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)  
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=194898.340034  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=198568.329341  
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 provisions 
governing customs   https://www.normattiva.it/eli/id/1973/03/28/073U0043/CON
SOLIDATED  No 
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/TAR.2294490FE9DD/iiCYPIJPuw  
www.e -tar.lt/portal/lt/lega lAct/7f58ac901ab511e79800e8266c1e5d1b  
www.e -tar.lt/portal/lt/legalAct/7f58ac901ab511e79800e8266c1e5d1b  No 
18 Luxembourg  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 2021, item 1856, as 
amended  https://www.dziennikustaw.gov.pl/DU/rok/2021/pozycja/185
6 N.A. 
22 Portugal  N.A. N.A. N.A. 
23 Romania  Articles 563 -583 of Regulation for 
implementation of the Romanian Customs 
Code , approved by Government Decision 
no. 707/2006, as subsequently amended  https://www.customs.ro/assets/pdf/agenti -
economici/HG%20707%20cu%20modificarilesi%20completarile%20%2
0ulterioare%20var%20august%202010%20%20.pdf  
 No 
Order no. 2460/2016 regarding the 
technical requirements for application of 
the right to be represented   https://www.customs.ro/assets/pdf/anne%20marie/ordinul_presedintel
ui_ANAF_nr._2460 -22_.08_.2016_dreptul_de_reprezentare -
_varianta_consolidata_august_2019_.pdf   
  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 32 - 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)  
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/2004/199/20170101  No 
25 Slovenia  N.A. N.A. N.A. 
26 Spain  There are several rules applicable to 
customs representation  https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Trib
utaria/Normativa/Normativa_tributaria_y_aduanera/Legislacion_de_Adu
anas_e_Impuestos_Especiales/Normativa_aduanera/Representacion_ad
uanera/Representacion_aduanera.shtml  
 N.A. 
27 Sweden  Swedish Customs Act Chapter 1, 11§,  
TF 6§,  https://www.riksdagen.se/sv/dokument -lagar/dokument/svensk -
forfattningssamling/tullag -2016253_sfs -2016-253 
https://www.riksdagen.se/sv/dokument -
lagar/dokument/svensk -forfattningssamling/tullforordning -
2016287_sfs -2016 -287 No G/TFA/N/EU/1/Add.1/Rev.3  
 
- 33 - 
 
  Article 12, Paragraph 2.2  
 
Member State  Contact details  
Austria  Mr Herwig Heller, Director, Unit I/9  
Antifraud Unit 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)  
E-Mail: herwig.heller@bmf.gv.at ; Barbara.Deix@bmf.gv.at  
Belgium  Administration of Investigation - Central Component  
North Galaxy, Av. Roi Albert II, 33, box 374  
B-1030 Brus sels  
+32 (0) 257 655 60 (24/7)  
+32 (0) 257 966 12 (fax)  
E-Mail: 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)  
E-Mail: Director@customs.bg  
Croatia  Customs Directorate, Sector for Cus toms Controls  
Senior Inspector Ms Marijana Bukić  
E-Mail: marijana.bukic@carina.hr   
Customs Directorate, Sector for Customs Controls  
Assistant Director General, Mr Antonio Mučnjak  
E-Mail: antonio.mucnjak@carina.hr  
Cyprus  Mrs Aleca Palekythritou  
Department of Customs & Excise Customs Headquarters  
Tel.: +35722601857  
E-Mail:  headquarters@customs.mof.gov.cy  
Czech Republic  General Directorate of Customs  
International Cooperation Department  
Budějovická 7,  
140 96 Prague 4, Czech Republic  
E-Mail: 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 Uni t 
Intelligence Department, Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
Tel: +372 507 3341  
E-Mail: Raido.Lehenurm@emta.ee  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 34 - 
 
  Member State  Contact details  
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 infor mation; 24 -hour service  
National Contact Point (NCP)  
Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
+372 676 2888, +372 676 2833 (fax)  
E-Mail: 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 Extérieures  (BCRE)  
E-Mail: bcre-aami@douane.finances.gouv.fr  
Germany  Generalzolldirektion  
Zollkriminalamt  
Arbeitsbereich A 22  
Bergisch Gladbacher Straße 837  
D-51069 Köln  
E-Mail: A22.gz d@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, +302107259324  
E-Mail: dstepoffences@aade.gr ; dstep@aade.gr  
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)  
E-Mail: ki.vfo@nav.gov.hu  
Ireland  Patricia Smullen, Assistant Principal,  
International Policy - Customs Division,  
2nd Floor Treasury Building  
Dublin Castle, Dublin 2, Ireland  
Ph no: +353 1 6744 318  
E-Mail: 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  
E-Mail: 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) 67120000  
E-Mail: MP.lietvediba@vid.gov.lv  
Website: http://www.vid.gov.lv  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 35 - 
 
  Member State  Contact details  
Lithuania  Customs Department u nder 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)  
E-Mail: muitine@lrmuitine.lt  
Luxembourg  Administration des douanes et accises  
Division Coopération nationale et internationale  
B.P.1605  
L-1016 Luxembourg  
E-Mail: DCNI@do.etat.lu  
Malta  Mr Carmel Attard  
MTCD  
E-Mail: carmel.c.attard@gov.mt  
Netherlands  Info desk : 24/7 (MA outside office hours)  
Telephone: 0031 -88-1514300  
Telefax: 0031 -88-1514409  
E-Mail: Dic.infodesk@belastingdienst.nl  
DIC Front  office: only in the office hours  
Telephone: 0031 -88-1514495  
Telefax:  0031-88-1514409  
E-Mail: Frontoffic e.DIC@belastingdienst.nl   
Dutch Information Centre  
PO Box 70005  
3000 KG ROTTERDAM  
Poland  Revenue Administration Regional Office in Wrocław  
International Administrative Assistance Unit  
ul. Hercena 11  
50-950 Wrocław  
Poland  
(+48 71) 370 54 97; (+48 71) 370 54 13  
E-Mail: impw.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)  
E-Mail: dsafa@at.gov.pt  
Ms Judite  Couto, Head of Division  
Intelligence Division, Customs Antifraud Services  
+351 213 584 895, +351 213 584 855 (fax)  
E-Mail: 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  
E-Mail: adrian.videanu@customs.ro  
Ms Irina POPP  
Office head of unit  
General Customs Directorate - Directorate for Customs Regulations  
34- 40 Alexandru  IVASIUC s treet, Bucharest, 6th sector  
+40 21.315.58.58  
E-Mail: irina.popp@customs.ro  
Slovakia  Financial Directorate of the Slovak Republic  
Unit of the International Administrative Co -operation in Customs  
Mierová 23  
815 11 Bratislava  
Slovak Republic  
E-Mail: OMAS@financnasprava.sk  G/TFA/N/EU/1/Add.1/Rev.3  
 
- 36 - 
 
  Member State  Contact details  
Slovenia  General Financial Office  
Supervision Department  
Division for Legal and System Support  
Šmartinska cesta 55, p.p. 631  
SI-1001 Ljubljana, Republic of Slovenia  
E-Mail: gfu.fu@gov.si ; Tajnistvo.GFU -UN@gov.si  
Spain  Subdirección  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)  
E-Mail: insp.adu@aeat.es  
Sweden  Swedish Customs  
P.O. Box 27311  
SE-102 54 Stockholm, Sweden  
+46 771 520 520 (switch board)  
E-Mail: International@tullverket.se  
 
__________