Special regimes: secure representation, authorization and tracking of entries

On 19 March, a webinar was held organized by the Customs to introduce the new Official Customs Bulletin (ODB 7635), which contains the rules common to the special customs procedures; This was an opportunity to look back on some important regulatory issues for businesses and their customs representatives (RDE).

This dynamic is confirmed in the recent directions of the customs administration, notably with the deployment, since 2023, of the CDS (Customs decision system) teleservice allowing the on-line filing of applications for customs authorisations. The legal framework remains structured by the Union Customs Code, in particular Article 22 applicable to applications involving several Member States.

However, this text does not specify the territorial organisation of powers, which leads the administration to adopt practical criteria, such as the place of holding the records or the place of carrying out the activity, in order to determine the competent office.

Representation arrangements are a central point. When placing goods under special arrangements through a declaration drawn up by a Registered Customs Representative (RDE), direct representation is in principle required, in accordance with the framework laid down by the CDU, indirect representation is in principle excluded at this stage, except for the public customs warehouse.

On the other hand, at the clearance stage, all types of representation are allowed. Reporting authorisations are strictly limited to one-off, simple and non-complex transactions, with a single use and identity between the employment office and the control office.

Particular emphasis is placed on monitoring and traceability obligations. Article 214 of the CDU requires the maintenance of regime-specific writings, validated by the administration and kept permanently available. This requirement applies, in particular, to inward processing (IP) and particular purpose (PD), under the responsibility of the authorization holder. In the absence of a standardized model, certain mandatory statements must be complied with, since customs may impose other requirements (Instruction – rules common to the different regimes).

This rigour aims to ensure effective monitoring of regimes and to prevent disputes, particularly in cases of non-compliance with the clearance deadlines, which begin immediately after the goods are placed.

As regards the time limits for investigation, they are set at 30 days for the common rules, 60 days for customs warehouses and can be up to 120 days for processing involving several Member States. In addition, paper-based authorizations must be transferred to CDS, with support from the Procedures Management Centre (PMP), with some operations still partially managed in this format. It is also recalled that the return scheme does not fall within the scope of the CDU.