Revenue eBrief No. 056/26
23 March 2026
Centralised Clearance at Import (CCI)
A new Tax and Duty Manual on Centralised Clearance at Import (CCI) has been created. CCI is a simplification under the European Union (EU) Customs legislation, the Union Customs Code (UCC). It allows an Authorised Economic Operator (AEO) to lodge customs declarations in one EU Member State (MS), where they are established, while the goods may be physically presented in another EU MS.
This guide provides practical and legal information on CCI. It explains the benefits of CCI as well as the legal framework, application procedures, operational processes, and supervisory mechanisms of CCI. It is intended for Customs administrations, economic operators, and stakeholders involved in import processes.