Revenue eBrief No. 118/26
07 August 2026
Centralised Clearance at Export (CCE)
A new Tax and Duty Manual (TDM) on Centralised Clearance at Export (CCE) has been created. CCE 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 CCE. It explains the benefits of CCE as well as the legal framework, application procedures, operational processes, and supervisory mechanisms of CCE. It is intended for Customs administrations, economic operators and stakeholders involved in export processes.