Centralised clearance

What centralised clearance does not cover

Centralised clearance does not allow you to:

  • centralise the payment or administration of national taxes and charges in the Participating Member State such as:
    • Value-Added Tax (VAT)
    • Excise Duty.
  • avoid compliance with national rules on:
    • prohibitions and restrictions
    • statistical reporting requirements.

These obligations remain the responsibility of the trader in the Member State where the goods are physically presented. Your authorisation will specify how these requirements must be met.

Next: Legal and operational framework

Published: 25 February 2026 Print this page

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