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Customs Glossary/Customs Status

Customs Status

GeneralArt. 5 pkt 23-24, Art. 153 – Regulation (EU) No 952/2013 (UCC)

PL: Status celny | DE: Zollrechtlicher Status

Definition

The customs status of goods determines whether goods are Union goods or non-Union goods. This distinction is fundamental in EU customs law, as it determines whether goods are subject to customs supervision, duties, and commercial policy measures.

Union goods are goods that: were entirely obtained within the EU customs territory, were imported from third countries and released for free circulation, or were manufactured in the EU from wholly obtained or released materials. Union goods can circulate freely throughout the EU internal market.

Non-Union goods are goods that do not meet the above criteria — mainly goods imported from third countries not yet released for free circulation. They are subject to customs supervision and must be placed under a customs procedure. All goods in the EU customs territory are presumed to be Union goods unless proven otherwise (Art. 153 UCC).

Legal Basis

Related Terms

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