January 29, 2020
en de lt
Customs supervision

Photo by Marcin Jozwiak on Unsplash

Customs supervision 

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. 

Prohibitions and restrictions

Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia,

  • public morality, public policy or public security,
  • the protection of the health and life of humans, animals or plants,
  • the protection of the environment,
  • the protection of national treasures possessing artistic, historic or archaeological value, 
  • the protection of industrial or commercial property, including
  • controls on drug precursors,
  • goods infringing certain intellectual property rights and
  • cash, as well as
  • to the implementation of fishery conservation and management measures and
  • of commercial policy measures. 

Customs status

The goods shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

Without prejudice to the end-use procedure, Union goods shall not be subject to customs supervision once their customs status is established. 

Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or destroyed. 

Rights of the holder of goods

The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.


Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council) Article 134.

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