G/TFA/N/EU/1/Add.1/Rev.2  
 
5 May 2021  
(21-3836) Page: 1/37 
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 4 May  2021, 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. This notification  updates  the notification G/TFA/N/EU/1/Add. 1/Rev .1 dated 14 October  2020, 
which included information available at the level of the  27 member States  of the European Union  
and the United Kingdom  (the 'UK'). This notification removes information regarding the UK given 
that the transition period for the UK to be covered by notifications of the EU ended on 31 December 
2020. On 1 January 2021, the UK deposited an instrument of continued acceptance of the Agreement 
on Trade Facilitation an d has notified its transparency measures to the Committee on Trade 
Facilitation . 
2. Updates are in bold or strikethrough . 
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.  
 G/TFA/N/EU/1/Add.1/Rev.2  
 
- 2 - 
 
  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 
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.wx
e? 
Abfrage=Bundesnorme
n&Gesetzesnummer=1
0004913  N.A. 
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://www.ejustice.jus
t.fgov.be/eli/besluit/20
14/04/08/2014003146/
justel  
French version:  
http://www.ejustice.jus
t.fgov.be/eli/arrete/201
4/04/08/2014003146/j
ustel 
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 Art. 12 of the 
Customs Act  Official Gazette:  
https://www.lex.bg/law
s/ldoc/2134384640  
https://dv.parliamen
t.bg/DVWeb/showM
aterialDV.jsp?idMat=
104533  
https://www.lex.bg/
bg/laws/ldoc/21371
78488  https://www.lex.bg/law
s/ldoc/2134384640  
https://dv.parliamen
t.bg/DVWeb/showM
aterialDV.jsp?idMat=
104533  
https://www.lex.bg/
bg/laws/ldoc/21371
78488  
4 Croatia  Act Implementing the 
Customs Legislation of 
the EU, Articles 22, 51  
(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 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?Iss ueNo=38
49&PageNo=0&AppNo=
1&PartNo=1&IssueDate
=4/30/2004  
https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/All/E16D
B918880D8B84C225
8368004506D3?Ope
nDocument  Department of Customs 
& Excise Website, of the 
Republic of Cyprus:  
https://www.mof.gov.c
y/mof/customs/custom
s.nsf/005CFE0C689BA8
3CC225856D003A6A94
/$file/94(I)%20 -
2004Customs%20Code
%20Law%20 -
%20Eng..pdf  
https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/005CFE0
C689BA83CC225856
D003A6A 94/$file/94G/TFA/N/EU/1/Add.1/Rev.2  
 
- 3 - 
 
  (I)%20 -
2004Customs%20Co
de%20Law%20 -
%20Eng..pdf  
6 Czech 
Republic  Article 8 of Decree no 
245/2016 Col., 
implementing 
Customs Act  https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=245/2016&typeL
aw=zakon&what=Cislo
_zakona_smlouvy  N.A. 
7 Denmark  Section 13 7-142 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/consolide  https://pta.agri.ee/j
arelevalve -
korraldus -ja-
tulemused/jar eleval
ve-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/2018/20181
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 http://tulli.fi/yritysasiak
kaat/tulli -
ilmoittaminen/maksullis
ten-suoritteiden -hinnat  
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. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 4 - 
 
  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.gazzettaufficiale.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 
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  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/2020/138
2 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/gue
st/pesqui sa/-
/search/520470/details
/normal?q=Decreto -
Lei+n.%C2%BA%2068
%2F2007  https://info -
aduaneiro.portaldasfina
ncas.gov.pt/pt/informa
cao_aduaneira/taxa s/P
ages/taxas.aspx  
23 Romania  There are no fees and 
charges imposed . N.A. N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 5 - 
 
  24 Slovakia  Article 23 and Article 
26 (6) 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/2004/1
99/20170101  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  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   
 
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 ) https://www.ris.bka.gv
.at/GeltendeFassung.w
xe?Abfrage=Bundesnor
men&Gesetzesnummer
=20007221  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
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 6 - 
 
  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/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.  Restrictions of export 
and import of drugs and 
psychotropic substances 
– NN 107/01  
https://narodne -
novine.nn.hr/clanci/sluz
beni/2001_12_107_175
6.html  
Restrictions of export 
and import of military 
and dual -use goods – 
NN 80/13  
https://narodne -
novine.nn.hr/clanci/sluz
beni/2013_06_80_1665
.html  
Sanitary border control 
of the goods for general 
use 
https: //narodne -
novine.nn.hr/clanci/sluz
beni/2013_04_39_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/Ap
pPgView?Iss ueNo=3849
&PageNo=0&AppNo=1&Department of Customs 
& Excise Website, of the 
Republic of Cyprus:  
https://www.mof.gov.c
y/mof/customs/custom
s.nsf/005CFE0C689BA8
3CC225856D003A6A94
/$file/94(I)%20 -
2004Customs%20CodeG/TFA/N/EU/1/Add.1/Rev.2  
 
- 7 - 
 
  PartNo=1&IssueDate=4
/30/2004  
https://www.mof.go
v.cy/mof/customs/c
ustoms.nsf/All/E16D
B918880D8B84C225
8368004506D3?Open
Document  %20Law%20 -
%20Eng..pdf  
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 n o. 228/2005 
Col., abo ut 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.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=61/1988&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=228/2005&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=38/1994&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=263/2016&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=378/2007&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=326/2004&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=166/1999&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  Etc. www.celnisprava.cz /cz/
dalsi-
kompetence/ochrana -
spolecnosti -a-zivotniho -
prostredi/Stranky/defau
lt.aspx  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 8 - 
 
  7 Denmark  Section 10 a. of the 
Danish Customs Act.  
no. 1223 of 20 
September 2016  
no. 28 of 11 
January 2018  https://www.retsinform
ation.dk/Forms/R0710.
aspx?id=183644  
https://www.retsinf
ormation.dk/eli/lta/
2018/28  www.skat.dk/skat.aspx
?oId=2230256&chk=21
4580 
https://skat.dk/skat
.aspx?oid=2230256  
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 -
movin g-
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- 
  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.fr/
affichCode.do?cidTexte
=LEGITEXT0000060713
67 www.culturecommunica
tion.gouv.fr/Thematiqu
es/Circulation -des-
biens -
culturels/Informations -
pratiques/Procedures -
d-exportation  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 9 - 
 
    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  
 
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 10 - 
 
  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  
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 11 - 
 
  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 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/nj
t_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 
substa nces and 
dangerous 
preparations  http://njt .hu/cgi_bin/nj
t_doc.cgi?docid=12594
6.330316  
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/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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 12 - 
 
  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
8.33104 7 
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 
Import 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  
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. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 13 - 
 
  17 Lithuania  The list of legal acts 
on restrictions and 
prohibitions is  
available at:  
https://www.lrmuitin
e.lt/web/guest/verslui
/apribojimai/bendra  Official Gazette:  
www.e -
tar.lt/portal/index.html  https://www.lrmuitine.l
t/web/guest/verslui/apr
ibojimai/bendra  
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.  
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 Gazet te: 
http://wetten.overheid.
nl/zoeken  www.belastingdienst.nl/
wps/wcm/connect/nl/do
uane/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 
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.  www.finanse.mf.gov.pl/
clo/ograniczenia -obrotu  
http://www.finanse.mf.
gov.pl/clo/informacje -
dla-osob-
fizycznych/towary -
objete -ograniczenia mi-
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 -
uzysk ac-zezwolenie -na-
obrot -produktami -
podwojnego -
zastosowania/  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 14 - 
 
  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.  
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 such 
as Taric measures; so, 
both can be consulted 
in tariff databas e, 
once they are 
associated with the 
tariff codes.   https://pauta.portaldas
financas.gov.pt/pt/part
espauta/partes/Pages/p
artes-da-pauta -de-
servico.aspx  
List of prohitions and 
restrictions in 
compl ementary 
information: "Part 17 - 
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 -
economici/Legea%2086
%20privind%20Codul%
20vamal%20al%20Rom
aniei%20august%2020
13.doc  
https://www.custom
s.ro/assets/pdf/ann
e%20marie//Legea_
86_privind_Codul_va
mal_al.pdf  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/  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 15 - 
 
  26 Spain  In customs website 
there is information 
about import, 
export and transit 
restrictions/prohibi
tions (manuals, 
several 
instructions, and 
Complementary 
Information of 
national tariff 
database with a list 
of national 
legislation related 
to restrictions or 
proh ibitions. 
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  www.agenciatributaria.
es/AEAT.internet/Inicio/
La_Agencia_Tributaria/
Normativa/Normativa_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  
https://www.agenci
atributaria.es/AEAT.i
nternet/Inicio/La_A
gencia_Tributaria/Ad
uanas_e_Impuestos_
Especiales/Aduanas_
e_Impuestos_Especi
ales.shtml  
https://www.agenci
atributaria.gob.es/AE
AT.sede/procedimien
toini/DD09.shtml  N.A. 
27 Sweden  Various legal acts 
exists depending on 
competent 
authorities. The url 
referenced provides a 
list to consult.  www.tullverket.se/sv/o
moss/forfattningarit ullv
erket/importochexportf
oreskrifterforfattningsst
od.4.792224361590183
a4d3683.html  
https://www.tullver
ket.se/sv/omoss/ver
ksamhetochorganisat
ion/lagarochforeskrif
ter/forfattningaritull
verket/importochexp
ortforeskrifterforfatt
ningsstod.4.7922243
61590183a4d3683.ht
ml 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)  https://www.ris.bka.gv.
at/GeltendeFassung.wx
e?Abfrage=Bundesnor
men&Gesetzesnummer
=10004913  N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 16 - 
 
  § 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 
Austr ian 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.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  N.A. 
3 Bulgaria  Part eight of the 
Customs Act  
Section III of the Penal 
Code 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 Gazette no. 
3849 on 30 April 2004:  
https://www.mof.gov.c
y/mof/customs/custom
s.nsf/All/E16DB918880
D8B84C225836800450
6D3?OpenDocument  Department of Customs 
& Excise Website, of the 
Republic of Cyprus:  
https://www.mof.gov.c
y/mof/customs/custom
s.nsf/005CFE0C689BA8
3CC225856D003A6A94
/$file/94(I)%2 0-
2004Customs%20Code
%20Law%20 -
%20Eng..pdf  
6 Czech 
Republic  Articles 47 -55 of Act 
no. 242/2016 Col., the 
Customs Act  https://apl ikace.mvc
r.cz/sbirka -
zakonu/SearchResult
.aspx?q=242/2016&
typeLaw=zakon&wh
at=Cislo_zakona_sml
ouvy  N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 17 - 
 
  7 Denmark  Chapter 7 of Toldloven 
(Danish Customs Act)  www.retsinformation.dk
/Forms/R0710.aspx?id
=183644  
https://www.retsinf
ormation.dk/eli/lta/
2018/28  www.skat.dk/skat.aspx
?oId=1919724&chk=21
4580 
https://www.skat.dk
/skat.aspx?oid=1919
724 
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   
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. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 18 - 
 
  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  
Section 29 of the 
Customs Law  
Section 64 of 
Veterinary Medicine  
Section 7 of the law 
On Declaration of 
Cash at the State 
Border  
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  
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.2B866DFF7D43  
https://www.e -
tar.lt/portal/lt/legalAct/
TAR.2B866DFF7D4 3 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. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 19 - 
 
  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.dziennikustaw.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.gov.pt/pt/info rm
acao_fiscal/codigos_trib
utarios/rgit/index_rgit.
htm 
https://info.portalda
sfinancas.gov.pt/pt/i
nformacao_fiscal/leg
islacao/diplomas_leg
islativos/Documents
/lei_15 -
2001_de_5_de_junh
o_i_serie_a.pdf  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  
https://www.custom
s.ro/assets/pdf/age
nti-
economici/HG%20 70
7%20cu%20modific
arilesi%20completarN.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 20 - 
 
  ile%20%20ulterioar
e%20var%20august
%202010%20%20.p
df 
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/2019/3
5/2020052 1 https://www.financnas
prava.sk/sk/po dnikateli
a/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/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)  
Ley Orgánica 
12/1995, de 12 de 
diciembre, de 
Represión del 
Contrabando  www.boe.es/diario_boe
/txt.php?id=BOE -A-
2005-8662 
www.boe.es/buscar/act
.php?id=BOE -A-2004-
18398  
https://www.boe.es
/eli/es/l/2003/12/1
7/58/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 §§  www.tullverket.se/dow
nload/18.5c62b5b7154
0cfd182419bb/1499063
471375/31f02_01.pdf  
 
https://www.tullver
ket.se/download/18.
5c62b5b71540cfd18
2419bb/1588949706
634/31f02_01.pdf  
https://www.tullver
ket.se/sv/omoss/ve
rksamh etochorganis
ation/lagarochforesk
rifter/forfattningarit
ullverket/tullkodexm
mforfattningsstod/tu
llagtullforordningtull
ordningmm.4.79222
4361590183a4d3a22
.html  www.tullverket.se/sv/fo
retag/importeravaror/b
etalatullochandraavgifte
r.4.6ac2c843157b7beb
007422.html  
https://www.tullver
ket.se/sv/foretag/i
mporteravaror/betal
atullochandraavgifte
r.4.6ac2c843157b7b
eb007422.html  
 G/TFA/N/EU/1/Add.1/Rev.2  
 
- 21 - 
 
  1.1(h) Procedures for appeal o r 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(Bundesgesetz
blatt - BGBl) Nr. 659 of 
1994 4 (amended 
consolidated 
version ) 
Administration Court 
Procedural Act, 
Verwaltungsgerichtsb
arkeits -
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?lan
guage=fr&tri=dd%20A
S%20RANK&value=&cn
=1808111930&caller=i
mage_a1&fromtab=loi&
la=F N.A. 
 Dutch version:  
http://www.ejustice.jus
t.fgov.be/cgi_loi/chang
e_lg.pl?language=nl&la
=N&cn=1808111930&t
able_name=wet  
Chapter XXIII of the 
General Law on 
Customs and Excise  of 
18 July 1977  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  
French version:  
www.ejustice.just.fgov.
be/cgi_loi/change_lg.pl
?language=fr&la=F&cn
=1977071831&table_n
ame=loi  
Book IV, Chapter XXIV 
of the Judicial Code  Dutch version:  
http://www.ejustice.jus
t.fgov.be/cgi_loi/chang
e_lg.pl?language=nl&la
=N&cn=1967101004&t
able_name=wet  
French version : 
www.ejustice.just.fgov.
be/cgi_loi/change_lg.pl
?language=fr&la=F&cnG/TFA/N/EU/1/Add.1/Rev.2  
 
- 22 - 
 
  =1967101004&table_n
ame=loi  
3 Bulgaria  Article 220 of the 
Customs Act  
Administrative 
Procedure Code  www.lex.bg/laws/ldoc/2
135521015  https://customs .bg/wps/p
ortal/agency /regulations /c
ustoms -legislation  
4 Croatia  Article 59 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  a) The Customs 
Law of 2004, Law 94 
(I) of 2004, Article 112  a) Official Gazette 
no:3849 on 30 April 
2004 
https://www.mof.go
v.cy/m of/customs/c
ustoms.nsf/All/E16D
B918880D8B84C225
8368004506D3?Open
Document  
Website of the 
Presidency of the 
Republic of Cyprus  a) Customs & Excise 
Department Web site, of 
the Republic of Cyprus  
https://www.mof.gov.c
y/mof/customs/custo
ms.nsf/005CFE0C689B
A83CC225856D003A6A
94/$file/94(I)%20 -
2004Customs%20Code
%20Law%20 -
%20Eng..pdf  
a) Customs & Excise 
Department Website, of 
the Republic of Cyprus  
https://www .mof.gov.c
y/mof/customs/custo
ms.nsf/005CFE0C689B
A83CC225856D003A6A
94/$file/94(I)%20 -
2004Customs%20Code
%20Law%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.law.gov.cy/La
w/lawoffice.nsf/All/A04C68
37DF68968CC22575CB00
42E60C/$file/%CE%A4%C
E%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%9
A%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%8
2.pdf 
6 Czech 
Republic  Articles 108 -124 of Act 
no 280/20 09 Col., the 
Tax Procedure Code   N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 23 - 
 
  Articles 81 -93 of Act 
no 500/2004, Col., the 
Administrative 
Procedure Code   
Articles 102 -119 of Act 
no 150/2002 Col., the 
Judicial Procedure 
Code https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=280/2009&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
   https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=500/2004&typeLa
w=zakon&what=Cislo_z
akona_smlouvy  
https://aplikace.mvcr.c
z/sbirka -
zakonu/SearchResult.as
px?q=150/2002&typeLa
w=zakon&what=Cislo_z
akona_smlouvy   
7 Denmark  Skatteforvaltningslove
n (Tax Administration 
Act) 635 of 13 May 
2020  
no. 1267 of 12 
November 2015)  www.retsinformation.dk
/forms/r0710.aspx?id=
168513  
https://www.retsinf
ormation.dk/eli/lta/
2020/635  www.skat.dk/skat.aspx?oI
d=1898466&chk=214580  
ttps://www.skat.dk/sk
at.aspx?oid=1898466  
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/alk
up/2016/20160304  https://tulli.fi/yritysasiakk
aat/muutoksenhak u 
10 France  Right to be heard:  
Articles 67A to  67D of 
the French Customs 
Code www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060715
70 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;jse
ssionid=A2772A29ED
8127DE2B3401E7D1
6009 DB.tpdila18v_1?
idSectionTA=LEGISC
TA000031367821&ci
dTexte=LEGITEXT00
0031366350&dateTe
xte=20160209  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 24 - 
 
   www.legifrance.gouv
.fr/affichCode.do;jse
ssionid=A2772A29ED
8127DE2B3401E7D1
6009DB.tpdila18v_1?
idSectionTA=LEGISC
TA000031367821&ci
dTexte=LEGITEXT00
0031366350&dateTe
xte=20160209  
Appeal to court:  
Articles 352, 357 and 
358 of French 
Custom s Code  www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060715
70 
Article R.431 -9 of the 
Administrative justice 
code www.legifrance.gouv.fr/
affichCode.do?cidTexte
=LEGITEXT0000060709
33 
https://www.legifra
nce.gouv.fr/codes/ar
ticle_lc/LEGIARTI00
0042247834  
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 procedure).  http://www.zoll.de/DE/
Fachthemen/Verbote -
Beschraenkungen/Gewe
rblicher -
Rechtsschutz/Marken -
und-
Produktpiraterie/Taetig
werden -der-
Zollbehoerden/Rechtsbe
helfe/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. 
13 Hungary  Chapter VII of Act 140 
of 2004 on the General 
Rules of 
Administrative 
Proceedings and 
Services  http://njt.hu/cgi_bin/nj
t_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/en/tax -
professionals/legislation/n
otes-for-G/TFA/N/EU/1/Add.1/Rev.2  
 
- 25 - 
 
  guidance/customs -
act.aspx  
15 Italy D.L.  
D.lgs.  31/12/1992 
n.546 "Disposizioni sul 
processo tributario " 
(Provisions concerning 
tax proceedings)  www.gazzettaufficiale.it
/dettaglio/codici/tributa
rio;jsessionid=neWnC -
HRFpWpyqOXReAiCA__.
ntc-as5-guri2b  N.A. 
D.Lgs 2/07/2010 n. 
104 "Codice del 
Processo 
amministrativo" (Code 
of the Administrative 
Procedure)  www.gazzettau fficiale.it
/gunewsletter/dettaglio.
jsp?service=1&datagu=
2010-07-
07&task=dettaglio&nu
mgu=156&redaz=010G
0127&tmstp=12792725
27887  
16 Latvia  Law on the State 
Revenue Service  https://likumi.lv/doc.ph
p?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.ph
p?id=59902  
Law on Taxes and 
Duties  https://likumi.lv/doc.ph
p?id=33946  
17 Lithuania  Article 14 o f the Public 
Administration Law  https://www.e -
tar.lt/portal/lt/legalAct/
TAR.0BDFFD850A66  www.lrmuitine.lt/web/gue
st/792  
Articles 31 -38 of the 
Customs Law  https://www.e -
tar.lt/portal/lt/legalAct/
07fce710abd411e6b844
f0f29024f5ac  
Chapter I X 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/
2196a250cc3211e6a2c
ac7383cbb90a3  
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.publi
c.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://justiceservices.g
ov.mt/DownloadDocum
ent.aspx?app=lom&ite
mid=8810&l=1  N.A. 
20 Netherlands  Administrative and 
Civil Code articles 339 
and 358 Official Gazette:  
http://wetten.overheid.
nl/zoeken  N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 26 - 
 
  Code for Criminal 
Procedure  
Custom Law article 44, 
22, 29 of 12.2.  www.belastingdienst.nl/
bibliotheek/handboeken
/html/boeken/HD/bezw
aar_en_beroep.html  
21 Poland  Article 73 of Polish Act 
Customs Law  
(Journal of Laws 2016, 
item 1880, as 
amended)  https://www.dziennikus
taw.gov.pl/DU/rok/202
0/pozycja/1382  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.portaldasfina
ncas.gov.pt/NR/rdonlyr
es/56446B45 -8EAF-
43E0-9648-
5D36C3B5645A/0/CPPT
.pdf 
Código de 
Procedimento e de 
Processo Tributário – 
Índice  
https://info.portalda
sfinancas.gov.pt/pt/i
nformacao_fiscal/co
digos_tributarios/cp
pt/Pages/codigo -de-
procedi mento -e-de-
processo -tributario -
in-1895.aspx  
www.ministeriopublico.
pt/iframe/codigo -de-
processo -nos-tribunais -
administrativos  N.A. 
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/1967/7
1/20170701  N.A. 
25 Slovenia  Article 86 and 87 of 
Tax Procedure Act 
(Official Gazette RS, 
Nr. 13/11 – Official www.pisrs.si/Pis.web/pr
egledPredpisa?id=ZAKO
4703 N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 27 - 
 
  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)  
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/pr
egledPredpisa?id=ZAKO
1603 
26 Spain  Ley 58/2003, General 
Tributaria (General tax 
law) www.boe.es/buscar/
act.php?id=BOE -A-
2003 -23186  www.agenciatributaria.
es/AEAT.internet/Inici
o/La_Agencia_Tributari
a/Normativa/Normativ
a_tributaria_y_aduaner
a/Normativa_tributaria
_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 
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/tull
ag-2016253_sfs -2016-
253 A decision is always 
accompa nied 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.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 
    French version : 
https://finances.belgium.b
e/fr/douanes_accises/pren
dre-contact -avec-le-agda G/TFA/N/EU/1/Add.1/Rev.2  
 
- 28 - 
 
  3 Bulgaria  Central Customs 
Directorate of 
National Customs 
Agency  delovodstvo@customs.b
g https://ep.customs.bg/epo
rtal/ 
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.nsf/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 Admini stration  - 
SKAT Døgntjenest  
- TOLD  
Døgntjeneste  skatdogntjeneste@skat.
dk 
Dogntjeneste@TOLDS
T.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 -
asiakkaan a/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 https://urldefense.com/v3/
__https://www.zoll.de/DE/
Kontakt/Au skuenfte/ausku
enfte_node.html__;!!DOxr
gLBm!RTm0AHTAQtdV16p
CW10uGT4KhzCZ_z7UTXJ4
qlwnAk9ZllH5e4jmHvOauE
O_OFdY1ZLKaibFUXi5$  
https://urldefense.com/v3/
__https://www.zoll.de/EN/
Home/home_node.html__;
!!DOxrgLBm!RTm0AHTAQt
dV16pCW10uGT4KhzCZ_z7
UTXJ4qlwnAk9ZllH5e4jmH
vOauEO_OFdY1ZLKas9aW
Q8V$  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 29 - 
 
  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.g ov.hu/  
14 Ireland  Office of the Revenue 
Commissioners  bernieb@revenue.ie  www.revenue.ie  
15 Italy Italian Customs and 
Monopolies Agency  adm.gov.it/portale/sche
da-urp www.adm.gov.it/portale/it/
contatti -assistenza  
www.adm.gov.it/portale/ -
/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. 
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/zoeken/
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.fina nse.mf.gov.pl/
en/customs/basic -
information  www.kis.gov.pl  
22 Portugal  Autoridade Tributária 
e Aduaneira  sdg-ga@at.gov.pt  N.A. G/TFA/N/EU/1/Add.1/Rev.2  
 
- 30 - 
 
  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.financnasprav
a.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 
appointments to 
attend the Tax 
Agency offices to 
receive information, 
assistance, solve 
requirements, 
request certificates or 
any other procedure.  https://www.agenciatri
butaria.gob.es/AEAT.se
de/en_gb/procedimient
oini/GC29.shtml  http://www.agenciatributar
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  
 
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 SEU 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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 31 - 
 
  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&a
dreseeID=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. 
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  
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/sluzba -celna/dzialalnosc/u latwienia -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  
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 
https://www.agencia tributaria.es/AEAT.internet/Inicio/La_Agencia_
Tributaria/Aduanas_e_Impuestos_Especiales/_Presentacion/Procedi
mientos_y_gestiones_en_la_Aduana/_Ventanilla_Unica_Aduanera_/
_Ventanilla_Unica_Aduanera_.shtml  
27 Sweden  www.tullverket.se/sv/foretag/transporteraochlagravaror/transporteravaror/far
tygsklarering/u ppgifterattlamnaviamsw.4.6ac2c843157b7beb0073b6.html  
 G/TFA/N/EU/1/Add.1/Rev.2  
 
- 32 - 
 
  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.fg
ov.be/cgi_loi/change_lg.pl
?language=nl&la=N&cn=1
977071831&table_name=
wet 
French version:  
www.ejustice.just.fgov.be/
cgi_loi/change_lg.pl?langu
age=fr&la=F&cn=1977071
831&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/sluzbe
ni/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:  
https://www.mof.gov.cy/m
of/customs/customs.nsf/All
/E16DB918880D8B84C225
8368004506D3?OpenDocu
ment No 
6 Czech 
Republic  Articles 15, 31, 62 of Act 
no. 242/2016 Col., the 
Customs Act  https://aplikace.mvcr.cz/s
birka-
zakonu/SearchResult.aspx
?q=242/2016&typeLaw=za
kon&what=Cislo_zakona_s
mlouvy  No 
7 Denmark  N.A. N.A. N.A. 
8 Estonia  Chapter 5 of Customs 
Code www.riigiteataja.ee/en/eli/
ee/Riigikogu/act/52407201
7002/consolide#para69  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/FCPD16
10130A/ 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 G/TFA/N/EU/1/Add.1/Rev.2  
 
- 33 - 
 
  13 Hungary  114-116 paragraphs of 
Act 13 of 2016 on the 
implementation of union 
customs law  http://njt.hu/cgi_bin/njt_d
oc.cgi?docid=194898.3400
34 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_d
oc.cgi?docid=198568.3293
41 
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/DocTri
bFrontend/getAttoNormati
voDetail.do?ACTION=getS
ommario&id={70F7E962 -
BF57-4C34-AD12 -
1298D1F6E440}  
www.gazzettaufficiale.it/at
to/vediMenuHTML?atto.dat
aPubb licazioneGazzetta=2
000-08-
01&atto.codiceRedazionale
=000G0262&tipoSerie=ser
ie_generale&tipoVigenza=
originario  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/TA
R.2294490FE9DD/iiCYPIJP
uw 
www.e -
tar.lt/portal/lt/lega lAct/7f5
8ac901ab511e79800e8266
c1e5d1b  
www.e -
tar.lt/portal/lt/legalAct/7f5
8ac901ab511e79800e8266
c1e5d1b  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.l
u/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/do
cs/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)  https://www.dzienn iku
staw.gov.pl/DU/rok/20
20/pozycja/1382  N.A G/TFA/N/EU/1/Add.1/Rev.2  
 
- 34 - 
 
  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  
Articles 563 -583 of 
Regulation for 
implementation of 
the Romanian 
Customs Code, 
approved by 
Government Decision 
no. 707/2006, as 
subsequently 
amended  www.customs.ro/assets/pd
f/agenti -
ecomici/HG%20707%20cu
%20modificarilesi%20com
pletarile%20%20ulterioare
%20var%20august%2020
10%20%20.pdf  
https://www.customs.r
o/assets/pdf/agenti -
economici/HG%20707
%20cu%20modificarile
si%20completarile%20
%20ulterioare%20var
%20august%202010%
20%20.pdf   
Order no. 2460/2016 
regarding the technical 
requirements for 
application of the right 
to be represented  https://www.customs.ro/a
ssets/pdf/anne%20marie/
ordinul_presedintelui_ANA
F_nr._2460 -
22_.08_.2016_dreptul_de_
reprezentare -
_varianta_consolidata_aug
ust_2019_.pdf  
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.agenciatribut
aria.es/AEAT.internet/Inici
o/La_Agencia_Tributaria/N
ormativa/Normativa_tribut
aria_y_aduanera/Legislacio
n_de_Aduanas_e_Impuest
os_Especiales/Normativa_
aduanera/Representacion_
aduanera/Representacion_
aduanera.shtm l 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  
 
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 35 - 
 
  Belgium  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  
General Directorate "Customs Intelligence and Investigation " 
Central Customs Directorate, National Customs Agency  
47 "G.S. Rakovski" Str.,  
1202 Sofia, Republic of Bulgaria  
Tel : +359 2 9859 42 2941 
+359 2 9859 40 8166 (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  
Department of Customs & Excise  
Customs Headquarters  
Tel.: +35722601857  
Email: headquarters@customs.mof.gov.cy  
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  Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn,  
Estonia  
+372 676 2888,  
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 36 - 
 
  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, +30210725932 4  
Email: dstepo ffences@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)  
Email: 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  
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)  6712  0000  
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  G/TFA/N/EU/1/Add.1/Rev.2  
 
- 37 - 
 
  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  
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: 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  
Email: OMAS@financnasprava.sk  
Slovenia  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  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  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)  
Swedish Customs  
P.O. Box 12854  
SE-112 98 Stockholm,  Sweden+46 771 520 520 (switch board)  
Email: International@tullverket.se  
__________