Importing goods in other EU Member States?

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  • June 23, 2024

The Customs Centralised Clearance Procedure (CCCP) is a pivotal mechanism in international trade, designed to streamline customs operations and enhance efficiency in the global supply chain.

At its core, CCCP allows Authorised Economic Operators (AEOs) to declare goods electronically at a single customs office, known as the Office of Lodgement. This office is typically located in the operator’s country of establishment, regardless of where the goods physically enter or exit the EU customs territory.

AEOs are trusted traders who have met stringent customs compliance, record-keeping, financial solvency, and security and safety standards. They enjoy benefits such as fewer physical and document-based controls, priority treatment if selected for control, and the right to request a specific place for customs controls.

Once the declaration is lodged and accepted, the goods can be presented at any designated customs office in the EU, referred to as the Office of Presentation. This office is responsible for physically inspecting the goods, if necessary, and releasing them for free circulation or placing them under a specific customs procedure.

The CCCP is underpinned by the Union Customs Code (UCC), which provides the legal framework for customs operations in the EU. The UCC promotes paperless customs transactions through the use of electronic data interchange systems.

One of the key benefits of the CCCP is that it simplifies the customs process for operators. By centralising customs declarations, operators can manage their customs affairs more efficiently, saving time and resources.

The CCCP has also been discussed by the EU VAT Committee and Member States are supportive of introducing VAT simplification procedures to further support AEOs and the adoption of CCCP.

How can we help?

If your business requires the importation of goods in EU Member States other than Malta, then CCCP can be a good solution for you. Our team can help you with applying for this customs simplification.

 

Contact us

David Ferry

David Ferry

Tax Partner, PwC Malta

Tel: +356 2564 6712

Chantell Conti

Chantell Conti

Tax Manager, PwC Malta

Tel: +356 2564 4038

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