G/TFA/N/EU/1/Add.1  
 
5 March 2018  
(18-1402) Page: 1/38 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATIONS IN ACC ORDANCE WITH ARTICLE S 1.4, 10.4.3, 10.6. 2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM T HE EUROPEAN UNION  
Addendum  
The following communication, dated 21 February 2018 , is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
 
The European Union hereby makes the following notifications in accordance with Articles 1.4, 
10.4.3, 10.6.2 and 12.2.2 of the Agreement on Trade Facilitation (WT/L/931) at EU Member State 
level.  
 
N.B. This notification complements the notification G/TFA/N/EU/1 of 20 July 2017 which included 
information available at the level of the European Union. This current n otification includes 
information available at the level of the Member States of the European Union.  
 
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). 
 
1. Article 1, Paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published;  
 
In "PART A" of the sub -points below references are provided to legislation published in official 
places.  
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1 ; 
 
In "PART B" of the sub -points below Uniform Resource Locators (URL -s) of websites providing 
further  explanation of the procedures are indicated.  
 
1.1(c) Fees and charges imposed by or for governmental agencies on o r in connection with 
importation,  exportation or transit;  
 G/TFA/N/EU/1/Add.1  
 
- 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 
(last amended 2016)  https://www.ris.bka .g
v.at/GeltendeFassung
.wxe?Abfrage=Bundes
normen&Gesetzesnu
mmer=10004913  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.fgo
v.be/cgi/welcome.pl  
After language 
selection the database 
is searchable by date, 
type and keywords  Dutch version:  
http://ccff02.minfin.fgov.be/
KMWeb/document.do?meth
od=view&id=38497082 -
1c79-46c6-ba4f-
aec758605f5b#findHig hlight
ed 
French version:  
http://ccff02.minfin.fgov.be/
KMWeb/document.do?meth
od=view&id=74928967 -
e3c7-4806-9dab-
9df9f1c6a ac9#findHighlight
ed 
3 Bulgaria  Article 12 of the 
Customs Act on Tariff 
for the fees collected 
by the Customs 
Agency  Official Gazette:  
http://dv.parliament.
bg/DVWeb/searchDV.f
aces http://customs.bg/bg/page/
81 
http://dv.parliament.bg/DV
Web/showMaterialDV.jsp?id
Mat=104533  
http://dv.parliament.bg/DV
Web/showMaterialDV.jsp?id
Mat=5906  
4 Croatia  Act Implementing the 
Customs Legislation 
of the EU, Articles 22, 
51 
(NN 40/2016)  http://narodne -
novine.nn.hr/clanci/sl
uzbeni/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
.com/Gazette.dll/%7B
68F81256 -C16B -
4F9B-9437-
CBA7BA2AA4E4%7D/
AppPgView?IssueNo=
3849&PageNo=0&App
No=1&PartNo=1&Issu
eDate=4/30/2004  Department of  Customs & 
Excise Website, of the 
Republic of Cyprus:  
http://www.mof.gov.cy/mof
/customs/cu stoms.nsf/All/2
131BBA5822171E0C22572C
700349BB5/$file/94(I)%20 -
2004Customs%20Code%20
Law%20 -
%20Eng..pdf?OpenElement  G/TFA/N/EU/1/Add.1  
 
- 3 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
6 Czech 
Republic  Article 8 of Decree no 
245/2016 Col., 
implementing 
Customs Act  https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=86836&n
r=245~2F2016&rpp=
15#local -content  N.A. 
7 Denmark  Section 137 -142 of 
Bekendtgørelse om 
Toldbehandling (Order 
on Customs 
Procedures)  https://www.retsinfor
mation.dk/Forms/R07
10.aspx?id=141184  http://www.skat.dk/skat.as
px?oid=2232213  
8 Estonia  Chapter 7 of 
Veterinary Activities 
Organisation Act;  
Chapter 8 of Food Act  https://www.riigiteata
ja.ee/en/eli/52106201
7016/consolide  
https://www.riigiteata
ja.ee/en/eli/52106201
7008/consolide  http://www.vet.agri.ee/?op
=body&id=436  
http://www.vet.agri.ee/?op
=body&id=322  
http://www.vet.agri.ee/stati
c/body/files/1516.Tasud%2
0alates%2001.01.17.xls  
https://www.riigiteataja.ee/
akt/122122016024  
9 Finland  Decree of the Ministry 
of Finance 
(1364/2016)  
Decision of the 
Customs (1/2017)  Official Gazette 2016:  
https://www.finlex.fi/f
i/laki/alkup/2016/201
61364  
The annex of the 
decree has been 
amended by Decree 
639/2017. Link to 
that decree:  
https://www.finlex.fi/f
i/laki/alkup/2017/201
70639  http://tulli.fi/yritysasiakkaat
/tulli-
ilmoittaminen/maksullisten -
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/D
E/Fachthemen/Zollkos
ten/zollkosten_node.h
tml http://www.gesetze -im-
internet.de/englisch_ao/inde
x.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  
 
- 4 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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/1992/10/14/0
92G0445/sg  https://www.agenziadogane
monopoli.gov.it/portale/doc
uments/20182/891808/gtr -
d-20100219 -
23724.pdf/a072e020 -8d47-
4a7e-906c-
b8ebf6769cab?version=1.1  
16 Latvia  There are no fees and 
charges imposed on 
customs formalities.  N.A. N.A. 
17 Lithuania  Custo ms Act No 62 of 
25 January 2001  
Fees and charges 
imposed for Customs 
formality are applied 
only for special 
services provided 
during non -business 
time and/or outside 
customs areas, at the 
request of the 
economic operator . www.e -
tar.lt/portal/lt/legalAc
t/TAR.E7B8E4273FE7/
EuRoawKHFV  N.A. 
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 
2016, item 1880, as 
amended)  www.dziennikustaw.g
ov.pl/DU/2016/1880/
1 www.finanse.mf.gov.pl/clo/z
abezpieczenie -i-pobor -
naleznosci -celnych -oraz-
zwrot -i-umorzenie -
naleznos ci/zabezpieczenie -
kwot-dlugu -celnego  G/TFA/N/EU/1/Add.1  
 
- 5 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
22 Portugal  Decree -Law no. 
68/2007, of 26 March.  
Fees and charges are 
applied just for 
special services 
provided during non -
business time and/or 
outside customs 
areas, only if the 
operator requires 
such services.  www.dgaiec.min -
financas.pt/NR/rdonly
res/6CE44D74 -F2D0-
4CD7 -989F-
31F4FCBD3AED/0/dl_
68_2007.pdf   http://www.dgaiec.min -
financas.pt/pt/  
Legislação /legislação 
aduaneira/Legislação 
Aduaneira e 
Fiscal/Outros /Decreto -Lei 
no. 68/2007, de 26 de 
Março  
23 Romania  There are no fees and 
charges imposed . N.A. N.A. 
24 Slovakia  Article 23 and Article 
26 (6) of the Act No. 
199/2004 Coll. 
Customs Code, and 
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  Tullverkets 
föreskrifter och 
allmänna råd TFS 
2016:2 om en 
Tullordning  
(Swedish Customs Act 
Chapter 1 14§, TO 
Chapter 1 9§)  www.tullverket.se/do
wnload/18.5c62b5b71
540cfd182419bd/148
6990410352/31f02_0
3.pdf  
28 United 
Kingdom  Customs specific fees 
and charges are 
detailed on  Notices 
112 and 112A  All government 
information relating to 
export and import 
procedures is hosted 
on a single website:  
www.gov.uk  N.A. 
 
1.1(f) Import, export or transit restrictions or prohibitions;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria  Foreign Trade Act 
(Außenwirtschaftsges
etz - AußWG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 26 of 2011 
(last amended 2015)  www.ris.bka.gv.at/Gel
tendeFassung.wxe?Ab
frage=Bundesnormen
&Gesetzesnummer=2
0007221  N.A. G/TFA/N/EU/1/Add.1  
 
- 6 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
2 Belgium  Chapter VIII Bis and 
Chapter XXIV of the 
General Law on 
Customs and Excise 
of 18 July 1977  www.ejustice.just.fgo
v.be/cgi_loi/change_l
g.pl?language=fr&la=
F&cn=1977071831&t
able_name=loi  https://financien.belgium.be
/nl/douane_accijnzen/partic
ulieren/beperkings -en-
verbodsmaatregelen  
https://financien.belgium.be
/nl/douane_accijnzen/onder
nemingen/beperking -en-
verbodsmaatregelen  
3 Bulgaria  Certain goods are 
subject to special 
control or restrictions 
like sanitary or 
phytosanitary 
measures, 
environment 
protection 
requirements, IP 
protection, etc.  
Such products 
include: animals and 
plants, foods, 
medicines, narcotic 
substances and their 
precursors, 
endangered spices of 
wild flora and fauna, 
arms, dual -use items 
and technologies . Official Gazette:  
http://dv.parliament.
bg/DVWeb/searchDV.f
aces www.customs.bg/bg/page/4
42 
4 Croatia  No national 
provisions.  N.A. 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
.com/Gazette.dll/%7B
68F81256 -C16B -
4F9B-9437-
CBA7BA2AA4E4%7D/
AppPgView?IssueNo=
3849&PageNo=0&App
No=1&PartNo=1&Issu
eDate=4/30/2004  Department of Customs & 
Excise Website, of the 
Republic of Cyprus:  
www.mof.gov.cy/mof/custo
ms/customs.nsf/All/2131BB
A5822171E0C22572C70034
9BB5/$file/94(I)%20 -
2004Customs%20Code%20
Law%20 -
%20E ng..pdf?OpenElement  G/TFA/N/EU/1/Add.1  
 
- 7 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
6 Czech 
Republic  e.g.: 
Act no. 61/1988 Col., 
about mining and 
explosives  
Act n o. 228/2005 
Col., about civil 
weapons  
Act no 38/1994 Col., 
about military 
weapons  
Act no 263/2016 Col., 
Atomic Act  
Act. no 378/2007 
Col., about medicines  
 
Act no.326/2004 Col., 
Phytosanitary Act  
Act no166/1999 Col., 
Veterinary Act  
Etc. e.g. 
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio =37650&n
r=61~2F1988&rpp=1
5#local -content  
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=60168&n
r=228~2F2005&rpp=
15#local -content  
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=41740&n
r=38~2F1994&rpp=1
5#local -content  
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=86894&n
r=263~2F2016&rpp=
15#local -content  
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=65289&n
r=378~2F2007&rpp=
15#local -content  
https://portal.g ov.cz/
app/zakony/zakonPar.
jsp?idBiblio=58042&n
r=326~2F2004&rpp=
15#local -content  
https://portal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=4790 8&n
r=166~2F1999&rpp=
15#local -content  
Etc. www.celnisprava.cz/cz/dalsi
-kompetence/ochrana -
spolecnosti -a-zivotniho -
prostredi/Stranky/ default.as
px 
7 Denmark  Section 10 a. of the 
Danish Customs Act.  
no. 1223 of 20 
September 2016  https://www.retsinfor
mation.dk/Forms/R07
10.aspx?id=183644  www.skat.dk/skat.aspx?oId
=2230256&chk=214580  
8 Estonia  Chapter 13 of 
Tolliseadus (Estonian 
Customs Act)  https://www.riigiteata
ja.ee/en/eli/52407201
7002/consolide  www.emta.ee/et/ariklient/to
ll-kaubavahetus/keelud -ja-
piirangud  
http://www.emta.ee/eng/pri
vate-client/travelling -
moving -
consignments/restrictions -
and-prohibitions -goods -
carried -traveller  
http://www.emta.ee/eng/pri
vate-client/travelling -
moving -consignments/non -
eu-countries  G/TFA/N/EU/1/Add.1  
 
- 8 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
072665  www.douane.gouv.fr/article
s/a10913 -caracteristiques -
de-votre-marchandise -
restriction -de-circulation -
ou-interdiction  
www.dou ane.gouv.fr/article
s/a10802 -transport -d-
oeuvres -et-objets -d-art- 
www.culturecommunication.
gouv.fr/Thematique s/Circula
tion-des-biens -
culturels/Informations -
pratiques/Procedures -d-
exportation  Code de 
l’environnement 
(Environmental Code 
for Cites certificate, 
persistent organic 
pollutants, ozone 
depleting substances 
and waste)  www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
074220  
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?cidTe
xte=LEGITEXT000006
071367  
Code de la défense 
(defense Code for 
arms, ammunitions, 
explosives and war 
material)  
 www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
071367  
Code de la sécurité 
intérieure (Internal 
Security Code for 
acquisition/importatio
n of firearms)  
 www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
071307  
Code du Patrimoine 
(for the import and 
export of cultural 
goods)  www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000025
503132& dateTexte=2
0120618  
www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
074236  G/TFA/N/EU/1/Add.1  
 
- 9 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
11 Germany  Various specialised 
regulations deal with 
prohibitions and 
restrictions. The 
websites references 
provide the list of 
them per topic.  www.zoll.de/DE/Facht
hemen/Verbote -
Beschraenkungen/ver
bote-
beschraenkungen_n o
de.html  
www.zoll.de/EN/Busin
esses/Movement -of-
goods/Import/Restrict
ions/Goods/goods_no
de.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/
njt_doc.cgi?docid=13
3032.328555  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=17
5335.342527   
  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=13
1599.342582   
  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/
njt_doc.cgi?docid=13
9537.343042   
  Decree of Ministry of 
Agriculture 82/2004. 
(V.11) on fruit and 
vegetable control  http://njt.hu/cgi_bin/
njt_doc.cgi?docid=85
179.343101   
  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/
njt_doc.cgi?docid=94
297.343106   G/TFA/N/EU/1/Add.1  
 
- 10 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
  Act 88 of 2012 on 
market surveillance of 
products  http://njt.hu/cgi_bin/
njt_doc.cgi?docid=15
1066.328173   
  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=14
7263.343539   
  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=17
3464.344323   
  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=95
729.330270   
  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=13
7435.330734   
  Act 64 of 2001 on the 
Protection of the 
Cultural Heritage  http://njt.hu/cgi_bin/
njt_doc.cgi?docid=57
089.340382   
  Decree of Ministry of 
National 
Resources14/2010 
(XI. 25) on the Exp ort 
Licensing of Cultural 
Goods  http://njt.hu/cgi_bin/
njt_doc.cgi?docid=13
0750.333301   
  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=55
754.342488   
  Act No 32 of 2003 on 
The Convention on 
the International http://njt.hu/cgi_bin/
njt_doc.cgi?docid=74
651.228550   G/TFA/N/EU/1/Add.1  
 
- 11 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
Trade in Endangered 
Species of Wild Fauna 
and Flora, adopted on 
3 March 1973, in 
Washington  
  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/
njt_doc.cgi?docid=11
9851.341214   
  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=84
610.343028   
  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/
njt_doc .cgi?docid=12
5946.330316   
  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=10
2834.343109   
  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=85
298.343102   G/TFA/N/EU/1/Add.1  
 
- 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 
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=19
9118.331047   
  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=95
017.339197   
  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=84
607.320118   
  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/
njt_doc.cgi?docid=17
4098.322158   
  Act No 55 of 1996 on 
Wildlife Conservation, 
Wildlife Management 
and Hunting  http://njt.hu/cgi_bin/
njt_doc.cgi?docid=26
880.338581   
14 Ireland  Sections 42  and 50 of 
the Customs Act 2015  http://www.irishstatut
ebook.ie/eli/2015/act/
18/enacted/en/html?q
=Customs+Act&years
=2015  http://www.revenue.ie/en/c
ustoms -traders -and-
agents/documents/prohibiti
ons-restrictions.pdf  
http://www.revenue.ie/en/t
ax-
professionals/legislation/ind
ex.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  
 
- 13 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
17 Lithuania  The list of legal acts 
on restrictions and 
prohibitions is  
available at:  
www.cust.lt/mport/fai
lai/verslui/apribojimai
_ir_draudimai/netarif
_priem_ta_sarasas_2
017_galut.pdf  Official Gazette:  
www.e -
tar.lt/portal/index.ht
ml www.cust.lt/web/guest/vers
lui/apribojimai/bendra  
18 Luxembourg  Chapter XII of 
national Customs and 
Excise law (Art. 85 to 
94) http://data.legilux.pu
blic.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.justiceser
vices.gov.mt/LOM.asp
x?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.overhei
d.nl/zoeken  www.belastingdienst.nl/wps
/wcm/connect/nl/douane/do
uane 
http://tarief.douane.nl/tariff
/index.jsf  G/TFA/N/EU/1/Add.1  
 
- 14 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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 
and their p recursors, 
endangered spices of 
wild flora and fauna, 
arms, dual -use items, 
cultural goods and 
chemicals, etc.  
 
Strategic go ods 
Article 2 of Act of 29 
November 2000 on 
foreign trade in 
goods, technologies 
and services of 
strategic importance 
to national security, 
as well as the 
maintenance of 
national peace and 
security.  www.finanse.mf.gov.p
l/clo/ograniczenia -
obrotu  
http://www.finanse.m
f.gov.pl/clo/informacj
e-dla-osob-
fizycznych/towary -
objete -
ograniczeniami -i-
zakazami  
http://prawo.sejm.go
v.pl/isap.nsf/DocDetai
ls.xsp?id=WDU20130
000194  English site: 
www.finanse.mf.gov.pl/en/c
ustoms/basic -information  
Military goods:  
www.mr.gov.pl/strony/zada
nia/wspolpraca -
miedzynarodowa/jak -
uzyskac -zezwolenie -na-
obrot -uzbrojeniem/  
Dual-use goods:  
www.mr.gov.pl/strony/zada
nia/wspolpraca -
miedzynarodowa/jak -
uzyskac -zezwolenie -na-
obrot -produktami -
podwojnego -zastosowania/  
22 Portugal  In customs website 
there is information 
about import, e xport 
and transit 
restrictions/ prohibitio
ns (manuals, several 
instructions, and 
Complementary 
Information of 
national tariff 
database with a list of 
national legislation 
related  to restrictions 
or prohibitions. These 
national measures 
(Informações 
Complementares) are 
integrated in national 
tariff database such 
as Taric measures; 
so, both can be 
consulted in tariff 
database, once they 
are associated with 
the tariff codes.  http://pauta.dgaiec.m
in-
financas.pt/nomenclat
uras 
www.dgaiec.min -
financas.pt/pt/legislac
ao_aduaneira/oficios_
circulados_doclib/  http://pauta.dgaiec.min -
financas.pt/NR/rdonlyres/D
CF2F7E6 -B9DC -42F5-95C9-
A3B648840E8E/0/PARTE17.
PDF 
http://pauta.dgaiec.min -
financas.pt/direitosaduaneir
os/outrainfdesalfandegamen
to/default.htm  G/TFA/N/EU/1/Add.1  
 
- 15 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
23 Romania  Article 269 (2) from 
the Law no. 86/2006  www.customs.ro/asse
ts/pdf/agenti -
economici/Legea%20
86%20privind%20Co
dul%20vamal%20al%
20Romaniei%20augus
t%202013.doc  N.A. 
24 Slovakia  Article 9, paragraph 
3, letter x) of the Act 
No. 652/2004 Coll. on 
the Governmental 
bodies in Customs  www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/2004
/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=Z
AKO7362  www.fu.gov.si/carina/  
http://www.fu.gov.si/en/cus
toms/  
26 Spain  Dual use:  
COUNCIL 
REGULATION (EC) No 
428/2009  
of 5 May 2009  
setting up a 
Community regime 
for the control of 
exports, transfer, 
brokering and transit 
of dual -use items  
At internal level: Law 
53/2007 of 28 
December on the 
control of the external 
trade of defence and 
dual use  items, Law 
49/1999 of 
20 December on the 
control of chemical 
substances likely to 
be diverted for the 
fabrication of 
chemical weapons 
and Royal Decree 
679/2014 of 1 August 
laying down the 
regulation on the 
regulation on the 
external trade of 
defence items , other 
items and dual use 
products and 
technologies.  www.agenciatributaria
.es/AEAT.internet/Inic
io/La_Agencia_Tributa
ria/Normativa/Normat
iva_tributaria_y_adua
nera/Legislacion_de_
Aduanas_e_Impuesto
s_Especiales/Normati
va_aduanera/Produ ct
os_y_tecnologias_de_
doble_uso/Productos_
y_tecnologias_de_dob
le_uso.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/
omoss/forfattningaritu
llverket/importochexp
ortforeskrifterforfattni
ngsstod.4.792224361
590183a4d3683.html  N.A. G/TFA/N/EU/1/Add.1  
 
- 16 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
28 United 
Kingdom  Relevant legislation 
applies depending on 
the type of good, 
origin and destination. 
Specific page on 
import and export 
controls is available 
on government 
website.  All government 
information relating to 
export and import 
procedures is hosted 
on a single website:  
www.gov.uk  N.A. 
 
1.1(g) Penalty provisions for breaches of import, export, or transit formalities;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria   § 30 and § 41 of the 
Customs Legislation 
Implementing Law 
(Zollrechts -
Durchführungsgesetz 
– ZollR-DG), Federal 
Law Gazette 
(Bundesgesetzblatt -   
BGBl) Nr. 659 of 1994 
Zoll R -DG 
§ 35 and $ 36 of the 
Financial Criminal Law 
(Finanzstrafgesetz – 
FinStrG), Fe deral Law 
Gazette 
(Bundesgesetzblatt – 
BGBl) Nr. 129 of 1958 
(last amended 2017)  
Section 10 of the 
Austrian Foreign 
Trade Act; § 79 - § 
89, 
(Außenwirtschaftsges
etz - AußWG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 26 of 2011  www.ris.bka.gv.at/Gel
tendeFassung.wxe?Ab
frage=Bundesnormen
&Gesetzesnummer=2
0007221  N.A. 
2 Belgium  Chapter XXIV of the 
General Law on 
Customs and Excise 
of 18 July 1977  www.ejustice.just.fgo
v.be/cgi_loi/change_l
g.pl?language=fr&la=
F&cn=1977071831&t
able_name=loi  N.A. 
3 Bulgaria  Part eight of the 
Customs Act  
Section III of the 
Penal Code  http://customs.bg/bg/
page/81  
http://www.lex.bg/bg
/laws/ldoc/158965452
9 N.A. G/TFA/N/EU/1/Add.1  
 
- 17 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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/sl
uzbeni/2016_04_40_
1045.html  https://carina.gov.hr  
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 88  Official Gaz ette no. 
3849 on 30 April 
2004:  
http://www.cygazette
.com/Gazette.dll/%7B
68F81256 -C16B -
4F9B-9437-
CBA7BA2AA4E4%7D/
AppPgView?IssueNo=
3849&PageNo=0&App
No=1&PartNo=1&Issu
eDate=4/30/2004  Department of Customs & 
Excise Website, of the 
Republic of Cyprus:  
www.mof.gov.cy/mof/custo
ms/customs.nsf/All/2131BB
A5822171E0C22572C70034
9BB5/$file/94(I)%2 0-
2004Customs%20Code%20
Law%20 -
%20Eng..pdf?OpenElement  
6 Czech 
Republic  Articles 47 -55 of Act 
no. 242/2016 Col., 
the Customs Act  https://po rtal.gov.cz/
app/zakony/zakonPar.
jsp?idBiblio=86833&n
r=242~2F2016&rpp=
15#local -content  N.A. 
7 Denmark  Chapter 7 of 
Toldloven (Danish 
Customs Act)  www.retsinformation.
dk/Forms/R0710.aspx
?id=183644  www.skat.dk/skat.aspx?oId
=1919724&chk=214580  
8 Estonia  Chapter 13 of 
Customs Act;  
Division 4 of Chapter 
21 of Penal Code  www.riigiteataja.ee/e
n/eli/ee/Riigikogu/act
/524072017002/cons
olide#para69  
www.riigiteataja.ee/e
n/eli/ee/Riigikogu/act
/524072017009/cons
olide N.A. 
9 Finland  Administrative 
penalties:  
Sections 96 -97 of the 
Customs Act 
(304/2016)  www.finlex.fi/fi/laki/al
kup/2016/20160304  N.A. 
Criminal penalties:  
Section 99 of the 
Customs Act  www.finlex.fi/fi/laki/al
kup/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/aj
antasa/1889/1889003
9001#L29  
10 France   Chapter VI – Penal 
provisions (Articles 
408 to 440 a) of the 
French Customs Code  www.legifrance.gouv.f
r/affichCode.do?cidTe
xte=LEGITEXT000006
071570  N.A. G/TFA/N/EU/1/Add.1  
 
- 18 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
11 Germany  Section 377 ff. of the 
Fiscal Code 
(Provisions on 
administrative fines)  http://www.zoll.de/Sit
eGlobals/Forms/Vorsc
hriftenSuche/Vorschrif
tenSuche_BegriffSuch
e_solr_form.html?gtp
=111772_list%2 53D1
1 
http://www.zoll.de/Sit
eGlobals/Forms/Vorsc
hriftenSuche/EN/Vors
chriftenSuche_Begriff
Suche_solr_form.html
?nn=94742  http://www.gesetze -im-
internet.de/englisch_ao/inde
x.html  
12 Greece  Article 142 par . 1 and 
2 of the Law 
2960/2001 "National 
Customs Code" - 
Official Govern ment 
Gazette: Number 
265/A/2001  
Article 150 par . 1 of 
Law 2960/2001  
"National Customs 
Code" - Official 
Government 
Gazzette: Number 
265/A/2001  
Article 150 par. 3 of 
Law 2960/2001 
"National Customs 
Code"  Official 
Government 
Gazzette: Number 
265/A/2001  Official Gazette:  
www.et.gr  N.A. 
13 Hungary  25-35 paragraph of 
Act 13 of 2016 on the 
implementation of 
union customs law  
4-6 paragraph of the 
Decree of Ministry for 
National Economy 
11/2016 (IV. 29.) on 
the detailed rules on 
the implementation of 
union customs law http://njt.hu/cgi_bin/
njt_doc.cgi?docid=19
4898.340034  
http://njt.hu/cgi_bin/
njt_doc.cgi?docid=19
5208.333362  N.A. 
14 Ireland  Section 40 of Customs 
Act of 2015  http://www.irishstatut
ebook.ie/eli/2015/act/
18/enacted/en/html?q
=Customs+Act&years
=2015  http://www.revenue.ie/en/t
ax-
professionals/legislation/ind
ex.aspx  G/TFA/N/EU/1/Add.1  
 
- 19 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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/D
ocTribFrontend/getAtt
oNormativoDetail.do?
ACTION=getSomma ri
o&id={70F7E962 -
BF57-4C34-AD12 -
1298D1F6E440}  
http://www.gazzettau
fficiale.it/eli/id/2016/1
/22/16G00011/sg  N.A. 
16 Latvia  Latvian  Administrative 
Violations Code  
Articles 108.5; 
190.15; 201.10; 
201.12; 201.13; 
201.14; 201.15; 
201.16; 201.17; 
201.18  
The Criminal Law  
Articles 190.; 190.1; 
191.; 195.2  https://likumi.lv/doc.
php?id=89648  
https://likumi.lv/doc.
php?id=88966  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/legalAc
t/TAR.2B866DFF7D43  
https://www.e -
tar.lt/portal/lt/legalAc
t/TAR.2B866DFF 7D43  N.A. 
18 Luxembourg  Chapter XXIV of the 
Customs and Excise 
law (art. 220 to 266)  http://data.legilux.pu
blic.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/DownloadDoc
ument.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.overhei
d.nl/zoeken  www.belastingdienst.nl/wps
/wcm/connect/nl/douane/do
uane 
www.belastingdienst.nl/bibli
otheek/handboeken/html/bo
eken/HDU/strafbepalingen_
deel_1_.html  
21 Poland  General:  
Chapter 7 of Penal 
Fiscal Code  
(Journal of Laws 
2016, item 2137, as 
amended)  www.dziennikustaw.g
ov.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 http://prawo.sejm.go
v.pl/isap.nsf/DocDetai
ls.xsp?id=WDU20130
000194   G/TFA/N/EU/1/Add.1  
 
- 20 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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)  
22 Portugal  Articles 92 to 112 of 
the General Regime 
on Tax Infractions, 
approved by Law no. 
15/2001, of 5/6.  http://info.portaldasfi
nancas.gov.pt/pt/infor
macao_fiscal/codigos
_tributarios/rgit/index
_rgit.htm  N.A. 
23 Romania  Articles 654 -657 from 
the Government 
Decision no. 
707/2006  www.customs.ro/asse
ts/pdf/agenti -
economici/HG%20707
%20cu%20modi ficaril
esi%20completarile%
20%20ulterioare%20
var%20august%2020
10%20%20.pdf  N.A. 
24 Slovakia  Articles 70 - 84b of 
the Act No. 199/2004 
Coll. Customs Code, 
and amending and 
supplementing certain 
acts www.slov -
lex.sk/pravne -
predpisy/SK/ZZ/2004
/199/20170101  N.A. 
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=Z
AKO7362  N.A. 
26 Spain  Ley 58/2003, General 
Tributaria (General 
tax law)  
Real Decreto 
2063/2004, de 15 de 
octubre, por el que se 
aprue ba el 
Reglamento general 
del régimen 
sancionador tributario  
(Royal Decree 
2036/2004 of 15 
October laying down 
the general regulation 
on the tax sanctions 
regime)  www.boe.es/diario_bo
e/txt.php?id=BOE -A-
2005-8662 
www.boe.es/buscar /a
ct.php?id=BOE -A-
2004-18398  N.A. 
27 Sweden  Tullag (2016:253)  
Swedish Customs Act 
Chapter 5, 1 -21 §§  www.tullverket.se/do
wnload/18.5c62b5b71
540cfd182419bb/149
9063471375/31f02_0
1.pdf www.tullverket.se/sv/foreta
g/importeravaror/betalatullo
chandraavgifter.4.6ac2c843
157b7beb007422.html  G/TFA/N/EU/1/Add.1  
 
- 21 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
28 United 
Kingdom  Customs and Excise 
Management Act 1979 
(CEMA) and the 1994 
Finance  Act. 
CEMA includes 
criminal sanctions for:  
Making untrue 
customs declarations 
(Section 167)  
Counterfeit 
documents (Section 
168) 
Fraudulent evasion 
(Section 170)  
Sections 20 -23 of the 
1994 Finance Act 
includes criminal 
sanctions for  
Failure to keep 
records  
Failure to provide 
information to the 
customs authorities  
The legal basis for the 
UK’s civil evasion 
penalty regime is 
contained in the 2003 
Finance Act. This 
covers breaches of 
customs law where 
the UK customs 
authority is satisfied 
the relevant tax and 
duty has been evaded 
and the conduct was 
dishonest (whether or 
not it gives rise to any 
criminal liability).  All government 
information relating to 
export and import 
procedures is hosted 
on a single website:  
www.gov.uk  N.A. 
 
1.1(h) Procedures for appeal or review;  
 
Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
1 Austria  § 42ff - § 47 of the 
Customs Legislation 
Implementing Law 
(Zollrechts -
Durchführungsgesetz 
– ZollR-DG), Federal 
Law Gazette 
(Bundesgesetzblatt - 
BGBl) Nr. 659 of 
1994 4 (last 
amended 2016)  https://www.ris.bka .gv.
at/GeltendeFassung.wx
e?Abfrage=Bundesnorm
en&Gesetzesnummer=1
0004913  N.A. G/TFA/N/EU/1/Add.1  
 
- 22 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
2 Belgium  Book II, Title I, 
Chapter II, § III, of  
the Code of Criminal 
procedure  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. 
Chapter XXIII of the 
General Law on 
Customs and Excise  
of 18 July 1977  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 www.ejustice.just.fgov.
be/cgi_loi/change_lg.pl
?language=fr&la=F&cn
=1967101004&table_n
ame=loi  
3 Bulgaria  Article 220 of the 
Customs Act  
Administrative 
Procedure Code  http://customs.bg/bg/p
age/81  
www.lex.bg/laws/ldoc/2
135521015  N.A. 
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) o f 2004, Article 
112 a) Official Gazette 
no:3849 on 30 April 
2004 
http://www.cygazette.c
om/G azette.dll/%7B68F
81256 -C16B -4F9B-
9437-
CBA7BA2AA4E4%7D/Ap
pPgView?IssueNo=3849
&PageNo=0&AppNo=1&
PartNo=1&IssueDate=4
/30/2004  a) Customs & Excise 
Department Website, of 
the Republic  of Cyprus  
www.mof.gov.cy/mof/cust
oms/customs.nsf/All/2131
BBA5822171E0C22572C70
0349BB5/$file/94(I)%20 -
2004Customs%20Code%2
0Law%20 -
%20Eng..pdf?OpenElemen
t 
b) Article 146 of 
the constitution of 
the Republic of 
Cyprus  b) Νo URL link in the 
Gazette  b) Website of the 
Presidency of the Republic 
of Cyprus  
http://www.presidency.go
v.cy/presidency/presidency
.nsf/all/1003AEDD83EED9
C7C225756F0023C6AD/$fil
e/CY_Constitution.pdf?ope
nelement  
6 Czech 
Republic  Articles 108 -124 of 
Act no 280/20 09 
Col., the Tax 
Procedure Code  https://portal.gov.cz/ap
p/zakony/zakonPar.jsp?
idBiblio=69223&nr=280
~2F2009&rpp=15#local
-content  N.A. G/TFA/N/EU/1/Add.1  
 
- 23 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
  Articles 81 -93 of Act 
no 500/2004, Col., 
the Administrative 
Procedure Code  https://portal.gov.cz/ap
p/zakony/zakonPar.jsp?
idBiblio=58370&nr=500
~2F2004&rpp=15#local
-content   
  Articles 102 -119 of 
Act no 150/2002 
Col., the Judicial 
Procedure Code  https://portal.gov.cz/ap
p/zakony/zakonPar.jsp?
idBiblio=53360&nr=150
~2F2002&rpp=15#local
-content   
7 Denmark  Skatteforvaltningslov
en (Tax 
Administration Act)  
no. 1267 of 12 
November 2015)  www.retsinformation.dk
/forms/r0710.aspx?id=
168513  www.skat.dk/skat.aspx?oI
d=1898466&chk=214580  
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  http://tulli.fi/yritysasiakka
at/muutoksenhaku  
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;jsessionid
=A2772A29ED8127DE2
B3401E7D16009DB.tpdi
la18v_1?idSectionTA=L
EGISCTA000031367821
&cidTexte=LEGITEXT00
0031366350&dateTexte
=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?cidT exte
=LEGITEXT0000060709
33 G/TFA/N/EU/1/Add.1  
 
- 24 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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/no
tes-for-guidance/customs -
act.aspx  
15 Italy D.L. 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.gazzettaufficiale.it
/gunewsletter/dettaglio.
jsp?service=1&datagu=
2010-07-
07&task=dettaglio& nu
mgu=156&redaz=010G
0127&tmstp=12792725
27887  G/TFA/N/EU/1/Add.1  
 
- 25 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
16 Latvia  Law On the State 
Revenue Service  https://likumi.lv/doc.ph
p?id=55567  www.vid.gov.lv/lv/atbildiba  
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  of the 
Public Administration 
Law https://www.e -
tar.lt/portal/lt/legalAct/
TAR.0BDFFD850A66  www.lrmuitine.lt/web/gues
t/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  
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/bezw
aar_en_beroep.html  N.A. 
21 Poland  Article 73 of Polish 
Act Customs Law  
(Journal of Laws 
2016, item 1880, as 
amended)  www.dzienn ikustaw.gov
.pl/DU/2016/1880/1  N.A. G/TFA/N/EU/1/Add.1  
 
- 26 - 
 
  Member State  PART A  PART B  
Legal reference  URL link to Official 
Publication (e.g. 
Gazette)  URL link to explanatory 
website  
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 
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 
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/pr
egledPredpisa?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/pr
egledPredpisa?id=ZAKO
1603 G/TFA/N/EU/1/Add.1  
 
- 27 - 
 
  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  www.agenciatributaria.es/
AEAT.internet/Inicio/La_Ag
encia_Tributaria/Normativa
/Normativa_tributaria_y_a
duanera/Normativa_tributa
ria_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.  
28 United 
Kingdom  Customers can ask 
for an internal review 
of any decision from 
HMRC, and if they 
are not satisfied with 
the outcome of the 
review they can 
appeal fo rmally, a 
"judicial appeal" , to 
the independent Tax 
Tribunal.  
The independent Tax 
Tribunal  is 
administered by Her 
Majesty' s Courts & 
Tribunals Service, 
which is governed by 
the Ministry of 
Justice.  www.gov. uk/topic/deali
ng-with-
hmrc/complaints -
appeals  All government information 
relating to export and 
import procedures is 
hosted on a single 
website:  
www.gov.uk  
 G/TFA/N/EU/1/Add.1  
 
- 28 - 
 
  (c) The contact information of the enquiry points referred to in  paragraph 3.1  
 
Member State  Enquiry point - entity  E-mail address  URL link to website  
1 Austria  Central Customs 
Information Office  zollinfo@bmf.gv.at  https://english.bmf.gv.at/c
ustoms/Contact -
information.html  
2 Belgium  Central Customs 
Information Office  info.douane@minfin.fed
.be https://fi nancien.belgium.
be/nl/douane_accijnzen/co
ntacteer -de-aada 
3 Bulgaria  Central Customs 
Directorate of 
National Customs 
Agency  delovodstvo@customs.
bg http://cu stoms.bg/bg/pag
e/16  
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?Ope
nDocument  
6 Czech 
Republic  DG Customs -
Advisory and 
Information Center  informace@cs.mfcr.cz  www.celnisprava.cz/cz/o -
nas/kontakty/Stranky/cent
rum-pro-zakladni -
poradenstvi -a-informace -
z-oblasti -celni-a-danove -
problematiky -a-dalsich -
kompetenci -celni-spravy -
cr.aspx  
7 Denmark  Danish Customs and 
Tax Administration - 
SKAT Døgntjeneste  skatdogntjeneste@skat
.dk www.skat.dk/skat.aspx?oi
d=2160893  
8 Estonia  Tax and Customs 
Board  emta@emta.ee  www.emta.ee/eng  
9 Finland  Customs  http://tulli.fi/tietoa -
tullista/yhteystiedot  http://tulli.fi/yritysasiakka
at 
http://tulli.fi/yritysasiakka
at/tullin -
asiakkaana/asiakasyhteist
yo 
http://tulli.fi/tietoa -
tullista/yhteystiedot/kysy -
yritysasiakkaat  
10 France   Info Douane Service 
(IDS) National 
Customs Information 
Center  ids@douane. finances.g
ouv.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.
de www.zoll.de/DE/Service/A
uskuenfte/auskuenfte_nod
e.html  
 
http://www.zoll.de/EN/Ser
vice/Enquiries/enquiries_n
ode.html  G/TFA/N/EU/1/Add.1  
 
- 29 - 
 
  12 Greece  Electronic Customs 
Directorate  secr_icis@gsis.gr  https://portal.gsis.gr/porta
l/page/portal/ICISnet/serv
ices?adreseeID=10026938  
13 Hungary  Central Customer 
Service of the 
customs authority  vam.info@nav.gov.hu  http://en.nav.gov.hu/  
14 Ireland  Office of the Revenue 
Commissioners  dohora@revenue.ie  www.revenue.ie  
15 Italy Italian Customs and 
Monopolies Agency  www1.agenziadogane.it
/ed/servizi/urp_mail/sc
heda.htm  www.agenziadoganemono
poli.gov.it/portale/lagenzia
/contatta -lagenzia/area -
dogane/comunicare -
dogane  
www.agenziadoganemono
poli.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.mofn
et.gov.pl  
kis@si.mofnet.gov.pl  
Tariff (browser, 
measures, 
classifica tion), IT 
systems, EORI, Border 
information:  
www.finanse.mf.gov.pl/
clo/informacje -
podstawowe  
www. finanse.mf.gov.pl/
en/customs/basic -
information  www.kis.gov.pl  G/TFA/N/EU/1/Add.1  
 
- 30 - 
 
  22 Portugal  Autoridade Tributária 
e Aduaneira  sdg-ga@at.gov.pt  N.A. 
23 Romania  General Customs 
Directorate  vama@customs.ro  
relatiipublice@customs.
ro www.customs.ro  
24 Slovakia  Call Centrum of the 
Financial Directorate 
of the Slovak Republic  Live Agent on 
www.financnasprava.sk  www.financnasprava.sk/sk
/kontakt/ako -s-nami-
komunikovat  
25 Slovenia  Financial 
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.agenciatributa
ria.es/  
27 Sweden  Enquiry Point - 
National Board of 
Trade  kommerskollegium@ko
mmers.se  www.tullverket.se/sv/omo
ss/kontaktaoss.4.7df61c59
15510cfe9e710034.html  
28 United 
Kingdom  The UK provides a 
multi-channel 
approach for 
providing assistance 
to businesses  www.gov.uk/topic/busi
ness-tax/import -export  All government 
information relating to 
export and import 
procedures is hosted on a 
single website: 
https://www.gov.uk/  
 
2. 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://mswb elgium.be  
3 Bulgaria  N.A. 
4 Croatia  N.A. 
5 Cyprus  www.mof.gov.cy/mof/ce/theseas/theseas.nsf/index_gr/index_gr?OpenDocum
ent 
6 Czech 
Republic  www.celnisprava.cz/cz/clo/e -customs/singlewindow/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  
http://tulli.fi/yritysasiakkaat:määräyskokoelma  G/TFA/N/EU/1/Add.1  
 
- 31 - 
 
  Member State  URL link to explanatory website providing information on national customs 
single window  
10 France  www.douane.gouv.fr/articles/a13186 -gun-generalisation -de-la-liaison -delta-
sigis-irsn 
www.douane.gouv.fr/articles/a12873 -gun-generalisation -de-la-liaison -delt-
rce-franceagrimer  
www.douane.gou v.fr/articles/a12742 -gun-generalisation -de-la-liaison -delta-
gnis 
www.douane.gouv.fr/a rticles/a12648 -generalisation -de-la-liaison -entre-delta-
et-i-cites- 
 
www.douane.gouv.fr/Portals/0/fichiers/professionnel/ded ouanement/dedouan
ez-en-france/fiche -plan/mesure -2.pdf 
www.douane.gouv.fr/Portals/0/ fichiers/information/publication -douane/pour -
les-professionnels/le -guichet -unique -national -du-dedouanement -
%28gun%29.pdf  
11 Germany  N.A. 
12 Greece  https://portal.gsis.gr/portal/page/portal/ICISnet/services?serid=10560178&a
dreseeID=10001980  
13 Hungary  N.A. 
14 Ireland  N.A. 
15 Italy https://www.agenziadoganemonopoli.gov.it/portale/dogane/operatore/aree -
tematiche/sportellounicodoganale  
16 Latvia  https://www.vid.gov.lv/lv/ka -klut-par-emdas -lietotaju  
17 Lithuania  http://vls.lrm uitine.lt/en/web/lt -customs/vls -portal -public -services  
18 Luxembourg  www.guichet.public.lu/entreprises/fr/marche -international/index.html  
www.swl.lu  
www.swl.public.lu  
19 Malta  N.A. 
20 Netherlands  www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/douan
e_voor_bedrijven/naslagwerken_en_overige_informatie/maritime -single -
window -nederland  
www.oswo.nl/swodouane/mod/resource/view.php?id=3570  
www.rijkswaterstaat.nl/zakelijk/verkeersmanagement/scheepvaart/scheepvaa
rtverkeersbegeleiding/maritime -single -window/veelgestelde -vrage n-msw.aspx  
www.rijkswaterstaat.nl/english/waterways/main -waterway -network/maritime -
single -window -nederland.aspx  
www.logius.nl/ondersteuning/single -window -douanemeldingen -
binnenbrengen -uitgaan -proviandering/  
21 Poland  Information on coord inated clearance in seaports - "Porty 24"  
www.mf .gov.pl/de/sluzba -celna/dzialalnosc/ulatwienia -dla-przedsiebiorcow -i-
podroznych/aktualnosci/ -/asset_publisher/z9UC/content/%E2%80%9Eporty -
24h%E2%80%9D -sluzba -celna-wspiera -polskie -porty 
22 Portugal  https://aduaneiroqua.portaldasfinancas.gov.pt/jsp/main.jsp?body=/iec/menu
Aduaneiros.jsp  
www.portosdeportugal.pt/janela -unica -portuaria  
23 Romania  N.A. 
24 Slovakia  www.cep.financnasprava.sk  G/TFA/N/EU/1/Add.1  
 
- 32 - 
 
  Member State  URL link to explanatory website providing information on national customs 
single window  
25 Slovenia  N.A. 
26 Spain  www.agenciatri butaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/A
duanas_e_Impuestos_Especiales/_Presentacion/Procedimientos_y_gestiones_
en_la_Aduana/_Ventanilla_Unica_Aduanera_/_Ventanilla_Unica_Aduanera_.sh
tml  
27 Sweden  www.tullverket.se/sv/foretag/transporteraochlagravaror/transporteravaror/far
tygsklarering/u ppgifterattlamnaviamsw.4.6ac2c843157b7beb0073b6.html  
28 United 
Kingdom  N.A. 
 
3. 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  www.ejustice.just.fgov.b
e/cgi_loi/change_lg.pl?la
nguage=fr&la=F&cn=197
7071831&table_name=lo
i No 
3 Bulgaria  N.A. N.A. N.A. 
4 Croatia  Act on Conditions for 
Providing Customs 
Representation 
Services  http://narodne -
novine.nn.hr/clanci/sluzb
eni/2001_10_92_1564.ht
ml No 
5 Cyprus  The Customs Law of 
2004, Law 94 (I) of 
2004, Article 74  Official Gazette no. 3849 
on 30 April 2004:  
www.mof.gov.cy/mof/cu
stoms/cu stoms.nsf/All/2
131BBA5822171E0C225
72C700349BB5/$file/94(
I)%20 -
2004Customs%20Code%
20Law%20 -
%20Eng..pdf?OpenEleme
nt No 
6 Czech 
Republic  Articles 15, 31, 62 of 
Act no. 242/2016 Col., 
the Customs Act  https://portal.gov.cz/app
/zakony/zakonPar.jsp?id
Biblio=86833&nr=242~2
F2016&rpp=15#local -
content  No 
7 Denmark  N.A. N.A. N.A. 
8 Estonia  Chapter 5 of Customs 
Code www.riigiteataja.ee/en/el
i/ee/Riigikogu/act/52407
2017002/consolide#para
69  No 
9 Finland  N.A. N.A. N.A. G/TFA/N/EU/1/Add.1  
 
- 33 - 
 
  10 France   Arrêté (Ministerial 
order) of 13 April 2016 
on the Customs 
representation and the 
registration of Customs 
representatives  www.legifrance.gouv.fr/e
li/arrete/2016/4/13/FCP
D1610130A/j o No 
11 Germany  N.A. N.A. N.A. 
12 Greece  Law 718/1977, Gazette 
Number 304/A/1977  
Law 4093/2012 
subparagraph E5, 
Gazette Number: 
222/A/2012  Official Gazette:  
www.et.gr  No 
13 Hungary  114-116 paragraphs of 
Act 13 of 2016 on the 
implementation of 
union customs law  http://njt.hu/cgi_bin/njt_
doc.cgi?docid=194898.3
40034  No 
Decree of Ministry for 
National Economy 
41/2016 (XI. 17.) on 
the Customs Agents 
and Customs Brokers' 
Register and the 
mandatory training of 
customs agents and 
customs brokers.  http://njt.hu/cgi_bin/njt_
doc.cgi?docid=198568.3
29341  
14 Ireland  N.A. N.A. N.A. 
15 Italy D.P.R. 23/01/1973 n.43 
– T.U.L.D. -Consolidated 
text of provis ions 
governing customs 
matters – Articles 40-
47-48 et seq.  
 
Law 213/2000 of 25 
July 2000.  http://def.finanze.it/Doc
TribFrontend/getAttoNor
mativoDetail.do?ACTION
=getSommario&id={70F
7E962 -BF57-4C34-AD12 -
1298D1F6E440}  
www.gazzettaufficiale.it/
atto/vediMenuHTML?atto.
dataPubblicazioneGazze tt
a=2000 -08-
01&atto.codiceRedaziona
le=000G0262&tipoSerie
=serie_generale&tipoVig
enza=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/T
AR.2294490FE9DD/iiCYP
IJPuw  
www.e -
tar.lt/portal/lt/lega lAct/7f
58ac901ab511e79800e8
266c1e5d1b  
www.cust.lt/web/guest/v
erslui/muitinestarpininkai
/veikla  No G/TFA/N/EU/1/Add.1  
 
- 34 - 
 
  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 L aws 
of Malta  https://customs.gov.mt/
docs/default -source/ces -
frontpage -docs/ln14 -
2016.pdf  No 
20 Netherlands  N.A. N.A. N.A. 
21 Poland  Articles 79, 80 of Polish 
Act Customs Law  
(Journal of Laws 2016, 
item 1880, as 
amended)  www.dziennikustaw.gov.
pl/DU/2016/1880/1  No 
22 Portugal  N.A. N.A. N.A. 
23 Romania  Government Decision 
no. 707/2006 regarding 
the Regulation for 
implementation of the 
Romanian Customs 
Code as subsequently 
amended  www.customs.ro/assets/
pdf/agenti -
economici/HG%20707%
20cu%20modificarilesi%
20completarile%20%20u
lterioare%20var%20aug
ust%202010%20%20.pd
f No 
Order no. 2460/2016 
regarding the technical 
requirements for 
application of the right 
to be represented  www.customs.ro/assets/
pdf/annemarie/ordin_24
60_reprezentare_pt_site.
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/2004/19
9/20170101  No 
25 Slovenia  N.A. N.A. N.A. 
26 Spain  N.A. N.A. N.A. 
27 Sweden  Swedish Customs Act 
Chapter 1, 11§, TF 6§  https://www.riksdagen.s
e/sv/dokument -
lagar/dokument/svensk -
forfattningssamling/tulla
g-2016253_sfs -2016-253 No 
28 United 
Kingdom  N.A. N.A. N.A. 
 
4. Article 12, Paragraph 2.2  
 
Member State  Contact details  
Austria  Mr Herwig Heller, Director, Unit I/9  
Antifraud service of Tax and Customs Administration, mutual assistance, 
operational service  
Bundesministerium für Finanzen, Tax and Customs Administration  
Johannesgasse 5,  G/TFA/N/EU/1/Add.1  
 
- 35 - 
 
  Member State  Contact details  
1010 Vienna  
+43 1 -51433 (ext. 504080)  
+43 1 51433 -5907192 (fax)  
Email: herwig.heller@bmf.gv.at ; Barbara.Deix@bmf.gv.at  
Belgium  Inquiry & Investigation - 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.oo.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  
+359 2 9859 4241  
+359 2 9859 4066 (fax)  
Email: pr@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  
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 and Tax Administration  
SKAT Døgntjeneste  (Nationa l Coordination Center)  
Sluseholmen 8 B, 2450  
DK - København SV  
Email: skatdogntjeneste@skat.dk   
Estonia  General questions (policy, legislation, customs cooperation)  
Mr Janek LEIS  
Head of Intelligence Department  
Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn, Estonia  
+372 56 88 7714, +372 676 2709 (fax)  
Email: janek.leis@emta.ee  
 
Operational matters  
Ms Reelika PÄRN  
Senior Expert  
Estonian Tax and Custom s Board  
Lõõtsa 8a, 15176 Tallinn, Estonia  
+372 676 1077, +372 676 2709 (fax)  
Email:  reelika.parn@emta.ee  
 
Exchange of information; 24 hour service  
National Contact Point (NCP)  
Estonian Tax and Customs Board  
Lõõtsa 8a, 15176 Tallinn, Estonia  
+372 676 2888 or +372 53 322 898, +372 676 2833 (fax)  
Email: valve@emta.ee  G/TFA/N/EU/1/Add.1  
 
- 36 - 
 
  Member State  Contact details  
Finland  Mr Samy Gardemeister  
Head of Strategic Planning and International Affairs / Enforcement Department  
Finnish Customs  
+358 40 332 2250  
Email: samy.gardemeister@tulli.fi ; virko@tulli.fi   
France  Central coordination unit (CCU)  
Bureau de la Communication et des Relations Exterieures (BCRE)  
Email: bcre-dnred@douane.finances.gouv.fr   
Germany  Generalzolldirektion  
Zollkriminalamt  
Arbeitsbereich A 22  
Bergisch Gladbacher Straße 837  
D-51069 Köln  
Email: A22.gzd@zka.bund.de  
Greece  Hellenic Republic  
Independent Authority for public revenue (IARP)  
Customs General Directorate & Excise Duties  
Division of strategy of customs controls and offences  
10 Karageorgi Servias Str. 
10184 Athens ,Greece  
+302107259326, +302107259327 (fax)  
Email: d33-a@otenet.gr ; d33boss@2002.syzefxis.gov.gr  
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, PoBox. 561. 
+36 1 456 9523  
+36 1 210 0201 (fax)  
Email: ki.vfo@nav.gov.hu  
Ireland  Mr Dermot Brown, Assistant Principal  
Special Projects Unit - Corporate Affairs and Customs Division  
2nd Floor Treasury Building  
Dublin Castle, Dublin 2, Ireland  
 +35316744326  
Email: dbrown@revenue.ie  
Italy Agenzia delle Dogane e dei Monopoli  
Direzione Centrale Antifrode e Controlli  
Ufficio Investigazioni  
Via Mario Carucci 71  
00143 Roma  
Tel. +39(0)6.5024.6428  
Cell. +39 338.5714244  
Email: dogane.antifrodecontrolli.investigazioni@agenziadogane.it  
Latvia  State Revenue Service of the Republic of Latvia  
National Customs Board  
Address: Talejas street 1  
Riga LV -1978,  Latvia  
Telephone: (+371) 67120981  
Email: MP.lietvediba@vid.gov.lv  
(Website: http://www.vid.gov.lv ) 
Lithuania  Customs Department under the  
Ministry of Finance of the Re public 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  G/TFA/N/EU/1/Add.1  
 
- 37 - 
 
  Member State  Contact details  
Malta  Mr Carmel Attard  
MTCD  
Email: carmel.c.attard@gov.mt  
Netherlands  Infodesk: 24/7 (MA outside office hours)  
Telephone: 0031 -88-1514300  
Telefax:  0031-88-1514409  
Email: Dic.infodesk@belastingdienst.nl  
DIC Frontoffice: only in the office hours  
Telephone: 0031 -88-1514495  
Telefax: 0031-88-1514409  
Email: Frontoffice.DIC@belastingdienst.nl   
Dutch Information Centre  
PO Box 70005  
3000 KG ROTTERDAM  
Poland  Revenue Administration Regional Office  in Wrocław  
International Administrative Assistance Unit  
ul. Powstańców Śląskich 24, 26  
53-333 Wrocław, Poland  
+ 48 71 37 05 400  
+ 48 71 37 05 497  
+ 48 71 37 24 155 (Fax)  
Email: customs.assistance@wro.mofnet .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 ; Paula.Bento.Pinto@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 ; Judite.Moreno.Couto@at.gov.pt  
Romania  Mr Adrian VIDEANU  
Deputy Director  
General Customs Directorate -  Directorate for Surveillance and Customs Control  
34-40, Alenxandru Ivasiuc street, Sector 6, Bucharest  
+40 21 315.58.58  
Email: adrian.videanu@customs.ro  
 
Mr Cristian PÂRVU  
Acting Head of department  
Risk Management, Analysis  and Selection for Customs Control  
Department - Directorate for Surveillance and Customs Control  
34-40, Alenxandru Ivasiuc street, Sector 6, Bucharest  
+40 21 315.58.58  
Email: cristian.parvu@customs.ro  
 
Ms Marilena Elena FRIGURAS  
Senior Adviser  
Customs Investigation and Post clearance Audit  
Department - Directorate for Surveillance and Customs Control  
34-40, Alenxandru Ivasiuc street, Sector 6, Bucharest  
+40 21 315.58.58  
Email: marilena.friguras@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  G/TFA/N/EU/1/Add.1  
 
- 38 - 
 
  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  
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)  
United Kingdom  Mr Paul Biddis, Senior Policy Advisor, Customs  
EU and International Relations  
WCO TFA/MP Advisor  
1st Floor Customs House Annex  
32 St Mary at Hill, London  
EC3R 8DY, United Kingdom  
Tel.: 03000 544405  
Email: paul.biddis@hmrc.gsi.gov.uk  
 
__________