EU: Customs treatment intra-EU air, sea services; 1 May | KPMG | GLOBAL

Customs treatment intra-EU air, sea services effective 1 May 2016

EU: Customs treatment intra-EU air, sea services; 1 May

Pursuant to Article 136 of the Union Customs Code (UCC), the following activities will not apply to non-Union and Union goods temporarily leaving the customs territory of the European Union during their transit by sea or air between two points in that territory, provided they are shipped directly without a stop outside the customs territory of the EU:


Related content

  • Filing an entry summary declaration
  • Risk-analysis
  • Amendment and invalidation of an entry summary declaration
  • Declarations lodged instead of an entry summary declaration
  • Notification of arrival of a sea-going vessel or of an aircraft
  • Conveyance to appropriate place
  • Conveyance under special circumstances
  • Presentation of goods to customs
  • Unloading and examination of goods
  • Goods moved under transit
  • Goods in temporary storage
  • Temporary storage declaration
  • Amendment and invalidation of a temporary storage declaration
  • Conditions and responsibilities for the temporary storage of goods
  • Authorization for the operation of temporary storage facilities
  • End of temporary storage

This treatment is seen as “lacking” in the UCC legislation. However, at present it has been decided not to rectify this.

  • Re-export: Re-export will become mandatory as of 1 May 2016.
  • Union / Non-Union goods – excise: Although the formalities on exit of goods can be performed at the office of export in the case of excise products, the goods have to be presented to the customs office of exit (Articles 329 – 332 Implementing Regulation).


Read a March 2016 report prepared by the KPMG member firms in the Netherlands and Belgium

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal