Centralised clearance

Legal and operational framework

Before a centralised clearance authorisation can be granted, a mandatory consultation process must take place between:

  • the supervising Member State
  • and
  • each participating Member State involved.

This consultation ensures that:

  • Customs declarations and statistical obligations are properly covered.
  • Value-Added Tax (VAT), guarantees, prohibitions and restrictions are respected.
  • A joint control plan is agreed so that Customs authorities can effectively control the goods in all Member States involved.

This framework ensures that simplification for traders does not weaken Customs supervision or compliance with national law.

Next: Who can apply

Published: 25 February 2026 Print this page

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