Customs Supervision
GeneralArt. 134 – Regulation (EU) No 952/2013 (UCC)
PL: Dozór celny | DE: Zollüberwachung
Definition
Customs supervision is the totality of actions taken by customs authorities to ensure compliance with customs legislation, and in particular to prevent non-Union goods from being removed from customs control. Under Art. 134 UCC, goods brought into the EU customs territory are subject to customs supervision from the moment of their entry and remain under supervision for as long as necessary to determine their customs status.
Non-Union goods remain under customs supervision until they: change their customs status (e.g., are released for free circulation), are taken out of the EU customs territory, or are destroyed or abandoned to the state. In practice, customs supervision means that goods must be stored in places approved by customs authorities (e.g., customs warehouses, free zones) and cannot be freely used, processed, or disposed of without customs authorisation.
Breach of customs supervision — e.g., removing goods from supervision without authorisation — gives rise to a customs debt (Art. 79 UCC) and may result in fiscal criminal sanctions. Customs supervision differs from customs control in that it is a continuous state rather than a one-time action.
Non-Union goods remain under customs supervision until they: change their customs status (e.g., are released for free circulation), are taken out of the EU customs territory, or are destroyed or abandoned to the state. In practice, customs supervision means that goods must be stored in places approved by customs authorities (e.g., customs warehouses, free zones) and cannot be freely used, processed, or disposed of without customs authorisation.
Breach of customs supervision — e.g., removing goods from supervision without authorisation — gives rise to a customs debt (Art. 79 UCC) and may result in fiscal criminal sanctions. Customs supervision differs from customs control in that it is a continuous state rather than a one-time action.