Single Customs Authorisation
Customs proceduresArt. 22-28 – Regulation (EU) No 952/2013 (UCC)
PL: Pozwolenie celne pojedyncze | DE: Einzelbewilligung
Definition
A single customs authorisation is a decision by the customs authority entitling an entity to use a specific special customs procedure (e.g. customs warehousing, inward processing) or customs simplification (e.g. simplified procedure, entry in records). The authorisation is issued on application and subject to periodic review. Applications are filed through the CDS (Customs Decision System).