Presentation of Goods to Customs
Customs proceduresArt. 139 – Regulation (EU) No 952/2013 (UCC)
PL: Przedstawienie towarów organom celnym | DE: Gestellung von Waren beim Zoll
Definition
Presentation of goods to customs is the formal notification to customs that goods have arrived at the customs office, free zone, or other place designated or approved by customs. Presentation is a prerequisite for placing goods under a customs procedure or into temporary storage.
Under Article 139 UCC, goods brought into the EU customs territory must be presented to customs without delay. The time limit for lodging a customs declaration after presentation is generally 90 days. Failure to present goods constitutes a breach of customs rules and may give rise to a customs debt by operation of law.
Under Article 139 UCC, goods brought into the EU customs territory must be presented to customs without delay. The time limit for lodging a customs declaration after presentation is generally 90 days. Failure to present goods constitutes a breach of customs rules and may give rise to a customs debt by operation of law.