G/TFA/N/EU/1/Add.1/Rev.2

5 May 2021

(21-3836) Page: 1/37

Committee on Trade Facilitation Original: English

NOTIFICATION UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2 OF THE AGREEMENT ON TRADE FACILITATION

COMMUNICATION FROM THE EUROPEAN UNION

Revision

The following communication, dated 4 May 2021, is being circulated at the request of the delegation of the European Union.

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The European Union ('EU') hereby makes the following notifications in accordance with Articles 1.4, 10.4.3, 10.6.2 and 12.2.2 of the Agreement on Trade Facilitation (WT/L/931) at EU Member State level.

1. This notification updates the notification G/TFA/N/EU/1/Add.1/Rev.1 dated 14 October 2020, which included information available at the level of the 27 member States of the European Union and the United Kingdom (the 'UK'). This notification removes information regarding the UK given that the transition period for the UK to be covered by notifications of the EU ended on 31 December 2020. On 1 January 2021, the UK deposited an instrument of continued acceptance of the Agreement on Trade Facilitation and has notified its transparency measures to the Committee on Trade Facilitation.

2. Updates are in bold or strikethrough.

3. Please note that when "N.A." is mentioned, it means no national legislation or measure in addition to EU-level notification (G/TFA/N/EU/1).

Article 1, Paragraph 4

(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been published;

In "PART A" of the sub-points below references are provided to legislation published in official places.

(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1;

In "PART B" of the sub-points below Uniform Resource Locators (URL-s) of websites providing further explanation of the procedures are indicated.

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1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with importation, exportation or transit;

Member State PART A PART B Legal reference URL link to Official URL link to explanatory Publication (e.g. website Gazette) 1 Austria § 98ff - § 108 of the https://www.ris.bka.gv. N.A. Legislation at/GeltendeFassung.wx Implementing Law e? (Zollrechts- Abfrage=Bundesnorme Durchführungsgesetz n&Gesetzesnummer=1 – ZollR-DG), Federal 0004913 Law Gazette (Bundesgesetzblatt - BGBl) Nr. 659 of 1994 (amended consolidated version) 2 Belgium Ministerial Decree of 8 Website of the Belgian Dutch version: April 2014 on fees for Gazette: http://www.ejustice.jus special operations www.ejustice.just.fgov. t.fgov.be/eli/besluit/20 conducted by officials be/cgi/welcome.pl 14/04/08/2014003146/ of the General After language selection justel Administration of the database is French version: Customs and Excise searchable by date, Date of publication in type and keywords http://www.ejustice.jus the Belgian Official t.fgov.be/eli/arrete/201 Journal: 24 June 2014 4/04/08/2014003146/j ustel 3 Bulgaria Article 12 of the Official Gazette: https://www.lex.bg/law Customs Act on Tariff https://www.lex.bg/law s/ldoc/2134384640 for the fees collected s/ldoc/2134384640 https://dv.parliamen by the Customs https://dv.parliamen t.bg/DVWeb/showM Agency t.bg/DVWeb/showM aterialDV.jsp?idMat= Tariff for the fees aterialDV.jsp?idMat= 104533 collected by the 104533 https://www.lex.bg/ Customs Agency https://www.lex.bg/ bg/laws/ldoc/21371 under Art. 12 of the bg/laws/ldoc/21371 78488 Customs Act 78488 4 Croatia Act Implementing the http://narodne- https://carina.gov.hr Customs Legislation of novine.nn.hr/clanci/sluz the EU, Articles 22, 51 beni/2016_04_40_1045 (NN 40/2016) .html 5 Cyprus The Customs Law of Official Gazette no. Department of Customs 2004, Law 94 (I) of 3849 on 30 April 2004: & Excise Website, of the 2004, Article 32 3 (c) http://www.cygazette.c Republic of Cyprus: Fees and charges are om/Gazette.dll/%7B68 https://www.mof.gov.c applied only for special F81256-C16B-4F9B- y/mof/customs/custom services provided 9437- s.nsf/005CFE0C689BA8 during non-business CBA7BA2AA4E4%7D/A 3CC225856D003A6A94 time at the request of ppPgView?IssueNo=38 /$file/94(I)%20- operators. 49&PageNo=0&AppNo= 2004Customs%20Code 1&PartNo=1&IssueDate %20Law%20- =4/30/2004 %20Eng..pdf https://www.mof.go v.cy/mof/customs/c https://www.mof.go ustoms.nsf/All/E16D v.cy/mof/customs/c B918880D8B84C225 ustoms.nsf/005CFE0 8368004506D3?Ope C689BA83CC225856 nDocument D003A6A94/$file/94

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(I)%20- 2004Customs%20Co de%20Law%20- %20Eng..pdf

6 Czech Article 8 of Decree no https://aplikace.mvcr.c N.A. Republic 245/2016 Col., z/sbirka- implementing zakonu/SearchResult.as Customs Act px?q=245/2016&typeL aw=zakon&what=Cislo _zakona_smlouvy 7 Denmark Section 137-142 of https://www.retsinform http://www.skat.dk/ska Bekendtgørelse om ation.dk/Forms/R0710. t.aspx?oid=2232213 Toldbehandling (Order aspx?id=141184 on Customs Procedures) 8 Estonia Chapter 7 of https://www.riigiteataj https://pta.agri.ee/j Veterinary Activities a.ee/en/eli/521062017 arelevalve- Organisation Act; 016/consolide korraldus-ja- Chapter 8 of Food Act tulemused/jareleval https://www.riigiteataj ve-korraldus/tasud- a.ee/en/eli/521062017 ja-riigiloivud 008/consolide 9 Decree of the Ministry Official Gazette 2018: http://tulli.fi/yritysasiak of Finance kaat/tulli- https://www.finlex.fi/fi/ (1364/2016) ilmoittaminen/maksullis laki/alkup/2018/20181 Decision of the ten-suoritteiden-hinnat 280 Customs (1/2017) The annex to the decree has been amended by Decree 136/2020. Link to that decree: https://www.finlex.fi/fi/ laki/alkup/2020/20200 136 10 France No fees charged and N.A. N.A. no charges imposed for any Customs formality. 11 Germany Section 178 of the http://www.zoll.de/DE/ http://www.gesetze- Fiscal Code in Fachthemen/Zollkosten im- conjunction with the /zollkosten_node.html internet.de/englisch_ao ordinance on customs /index.html costs. 12 Greece Article 5 Law Official Gazette: N.A. 2960/2001 "National www.et.gr Customs Code"- Official Government Gazette: Number 265/A/2001 Order concerning the regulatory framework for imposing fees: No D19A5014286/2014 13 Hungary There are no fees and N.A. N.A. no charges imposed. 14 Ireland There are no fees and N.A. N.A. no charges imposed.

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15 Italy Ministerial Decree www.gazzettaufficiale.it https://www.agenziado 403/92 of 24 June /eli/id/1992/10/14/092 ganemonopoli.gov.it/po 1992 Fees and G0445/sg rtale/documents/20182 charges are applied /891808/gtr-d- only for special 20100219- services provided 23724.pdf/a072e020- during non-business 8d47-4a7e-906c- time and/or outside b8ebf6769cab?version= customs areas, at the 1.1 request of the operator. 16 Latvia Fees and charges Cabinet Regulation https://www.vid.gov apply only to No 345 of the .lv/lv/maksas- customs clearance Republic of Latvia on pakalpojumi-0 of goods outside the State Revenue customs facilities or Service charges for outside office hours fee-based services https://likumi.lv/ta/ id/299809-valsts- ienemumu-dienesta- maksas- pakalpojumu- cenradis 17 Lithuania Customs Act No 62 of www.e- https://www.lrmuitine.l 25 January 2001 tar.lt/portal/lt/legalAct/ t/web/guest/851 Fees and charges TAR.E7B8E4273FE7/Eu imposed for Customs RoawKHFV formality are applied only for special services provided during non-business time and/or outside customs areas, at the request of the economic operator. 18 Luxembourg There are no fees and N.A. N.A. charges imposed 19 Malta Subsidiary Legislation https://customs.gov.mt 37.05 – Customs https://customs.gov.mt Regulations /bus/fees-and-charges 20 Netherlands No fees charged and N.A. N.A. no charges imposed 21 Poland Articles 92 and 93 of www.dziennikustaw. N.A. the Polish Act Customs gov.pl/DU/2020/138 Law 2 (Journal of Laws 2020, item 1382) 22 Portugal Decree-Law no. https://dre.pt/web/gue https://info- 68/2007, of 26 March. st/pesquisa/- aduaneiro.portaldasfina Fees and charges are /search/520470/details ncas.gov.pt/pt/informa applied just for special /normal?q=Decreto- cao_aduaneira/taxas/P services provided Lei+n.%C2%BA%2068 ages/taxas.aspx during non-business %2F2007 time and/or outside customs areas, only if the operator requires such services. 23 Romania There are no fees and N.A. N.A. charges imposed.

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24 Slovakia Article 23 and Article Official Gazette: N.A. 26 (6) of the Act No. www.slov- 199/2004 Coll. lex.sk/pravne- Customs Code, and predpisy/SK/ZZ/2004/1 amending and 99/20170101 supplementing certain acts 25 Slovenia There are no fees and N.A. N.A. charges imposed. 26 Spain There are no fees and N.A. N.A. charges imposed. 27 Sweden Tullverkets föreskrifter www.tullverket.se/dow och allmänna råd TFS nload/18.5c62b5b7154 2016:2 om en 0cfd182419bd/1486990 Tullordning 410352/31f02_03.pdf (Swedish Customs Act Chapter 1 14§, TO Chapter 1 9§)

1.1(f) Import, export or transit restrictions or prohibitions;

Member State PART A PART B Legal reference URL link to Official URL link to explanatory Publication (e.g. website Gazette) 1 Austria Foreign Trade Act https://www.ris.bka.gv N.A. (Außenwirtschaftsges .at/GeltendeFassung.w etz - AußWG), Federal xe?Abfrage=Bundesnor Law Gazette men&Gesetzesnummer (Bundesgesetzblatt - =20007221 BGBl) Nr. 26 of 2011 (amended consolidated version) 2 Belgium Chapter VIII Bis and French version: Dutch version: Chapter XXIV of the www.ejustice.just.fgov. https://financien.belgiu General Law on be/cgi_loi/change_lg.pl m.be/nl/douane_accijnz Customs and Excise of ?language=fr&la=F&cn en/particulieren/beperk 18 July 1977 =1977071831&table_n ings-en- ame=loi verbodsmaatregelen Dutch version: https://financien.belgiu http://www.ejustice.jus m.be/nl/douane_accijnz t.fgov.be/cgi_loi/chang en/ondernemingen/bep e_lg.pl?language=nl&la erking-en- =N&cn=1977071831&t verbodsmaatregelen able_name=wet French version: https://finances.belgiu m.be/fr/douanes_accise s/particuliers/mesures- de-prohibition-et-de- restriction https://finances.belgi um.be/fr/douanes_ac cises/entreprises/mes ures-de-prohibition- et-de-restriction

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3 Bulgaria Certain goods might Different prohibitions https://customs.bg/ be subject to and restrictions are wps/portal/agency/ prohibitions and published in home/info- restrictions numerous legal acts business/customs- justified on grounds on EU (published in activities/prohibition of public morality, the EU level TFA s-restrictions public policy or notification) and public security, the national level. 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 and the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights etc. 4 Croatia Certain goods are Restrictions of export N.A. subject to special and import of drugs and national control psychotropic substances because of nationally – NN 107/01 prescribed https://narodne- prohibitions and novine.nn.hr/clanci/sluz restrictions, and this beni/2001_12_107_175 in addition to the 6.html prohibitions and Restrictions of export restrictions prescribed and import of military on an EU level. and dual-use goods – NN 80/13 https://narodne- novine.nn.hr/clanci/sluz beni/2013_06_80_1665 .html Sanitary of the goods for general use https://narodne- novine.nn.hr/clanci/sluz beni/2013_04_39_719. html

5 Cyprus The Customs Law of Official Gazette no. Department of Customs 2004, Law 94 (I) of 3849 on 30 April 2004: & Excise Website, of the 2004, Article 4(2) http://www.cygazette.c Republic of Cyprus: om/Gazette.dll/%7B68F https://www.mof.gov.c 81256-C16B-4F9B- y/mof/customs/custom 9437- s.nsf/005CFE0C689BA8 CBA7BA2AA4E4%7D/Ap 3CC225856D003A6A94 pPgView?IssueNo=3849 /$file/94(I)%20- &PageNo=0&AppNo=1& 2004Customs%20Code

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PartNo=1&IssueDate=4 %20Law%20- /30/2004 %20Eng..pdf https://www.mof.go https://www.mof.go v.cy/mof/customs/c v.cy/mof/customs/c ustoms.nsf/All/E16D ustoms.nsf/005CFE0 B918880D8B84C225 C689BA83CC225856 8368004506D3?Open D003A6A94/$file/94 Document (I)%20- 2004Customs%20Co de%20Law%20- %20Eng..pdf 6 Czech e.g.: e.g. www.celnisprava.cz/cz/ Republic Act no. 61/1988 Col., dalsi- https://aplikace.mvcr.c about mining and kompetence/ochrana- z/sbirka- explosives spolecnosti-a-zivotniho- zakonu/SearchResult.as prostredi/Stranky/defau Act no. 228/2005 px?q=61/1988&typeLa lt.aspx Col., about civil w=zakon&what=Cislo_z weapons akona_smlouvy Act no 38/1994 Col., https://aplikace.mvcr.c about military z/sbirka- weapons zakonu/SearchResult.as px?q=228/2005&typeLa Act no 263/2016 Col., w=zakon&what=Cislo_z Atomic Act akona_smlouvy Act. no 378/2007 https://aplikace.mvcr.c Col., about medicines z/sbirka- Act no.326/2004 Col., zakonu/SearchResult.as Phytosanitary Act px?q=38/1994&typeLa w=zakon&what=Cislo_z Act no166/1999 Col., akona_smlouvy Veterinary Act https://aplikace.mvcr.c Etc. z/sbirka- zakonu/SearchResult.as px?q=263/2016&typeLa w=zakon&what=Cislo_z akona_smlouvy https://aplikace.mvcr.c z/sbirka- zakonu/SearchResult.as px?q=378/2007&typeLa w=zakon&what=Cislo_z akona_smlouvy https://aplikace.mvcr.c z/sbirka- zakonu/SearchResult.as px?q=326/2004&typeLa w=zakon&what=Cislo_z akona_smlouvy https://aplikace.mvcr.c z/sbirka- zakonu/SearchResult.as px?q=166/1999&typeLa w=zakon&what=Cislo_z akona_smlouvy Etc.

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7 Denmark Section 10 a. of the https://www.retsinform www.skat.dk/skat.aspx Danish Customs Act. ation.dk/Forms/R0710. ?oId=2230256&chk=21 no. 1223 of 20 aspx?id=183644 4580 September 2016 https://www.retsinf https://skat.dk/skat no. 28 of 11 ormation.dk/eli/lta/ .aspx?oid=2230256 January 2018 2018/28 8 Estonia Chapter 13 of https://www.riigiteataja www.emta.ee/et/ariklie Tolliseadus (Estonian .ee/en/eli/5240720170 nt/toll- Customs Act) 02/consolide kaubavahetus/keelud- ja-piirangud http://www.emta.ee/en g/private- client/travelling- moving- consignments/restrictio ns-and-prohibitions- goods-carried-traveller http://www.emta.ee/en g/private- client/travelling- moving- consignments/non-eu- countries 9 Finland The list of all legal acts Official Gazette: http://tulli.fi/tietoa- on restrictions and www.finlex.fi tullista/tullin- prohibitions is toiminta/rajoituskasikirj published by Customs a at the explanatory website provided. Each relevant act is available on the website of the Official Gazette website. 10 France Code de la santé www.legifrance.gouv.fr/ www.douane.gouv.fr/ar (French public Health affichCode.do?cidTexte ticles/a10913- code for drugs, =LEGITEXT0000060726 caracteristiques-de- psychotropic 5 votre-marchandise- substances and restriction-de- medicines) circulation-ou- interdiction Code de www.legifrance.gouv.fr/ www.douane.gouv.fr/ar l’environnement affichCode.do?cidTexte ticles/a10802- (Environmental Code =LEGITEXT0000060742 transport-d-oeuvres-et- for Cites certificate, 20 objets-d-art- persistent organic pollutants, ozone depleting substances and waste) Code rural et de la www.legifrance.gouv.fr/ www.culturecommunica pêche maritime (Rural affichCode.do?cidTexte tion.gouv.fr/Thematiqu and Maritime Fishing =LEGITEXT0000060713 es/Circulation-des- Code for animals and 67 biens- animal products, culturels/Informations- plants and plant pratiques/Procedures- products, food for d-exportation animals and certain food stuffs)

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Code de la défense www.legifrance.gouv.fr/ (defense Code for affichCode.do?cidTexte arms, ammunitions, =LEGITEXT0000060713 explosives and war 07 material) Code de la sécurité www.legifrance.gouv.fr/ intérieure (Internal affichCode.do?cidTexte Security Code for =LEGITEXT0000255031 acquisition/importatio 32&dateTexte=201206 n of firearms) 18 Code du Patrimoine www.legifrance.gouv.fr/ (for the import and affichCode.do?cidTexte export of cultural =LEGITEXT0000060742 goods) 36 11 Germany Various specialised www.zoll.de/DE/Fachth N.A. regulations deal with emen/Verbote- prohibitions and Beschraenkungen/verbo restrictions. The te- websites references beschraenkungen_node provide the list of .html them per topic. www.zoll.de/EN/Busine sses/Movement-of- goods/Import/Restrictio ns/Goods/goods_node. html 12 Greece Article 3 of Law Official Gazette: https://portal.gsis.gr 2960/2001 "National www.et.gr Customs Code" - Official Government Gazette: Number 265/A/2001 13 Hungary Decree of http://njt.hu/cgi_bin/nj N.A. Government t_doc.cgi?docid=13303 158/2010 (V.6) on 2.328555 measures relating to the export of agricultural and food products Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 21/2015 t_doc.cgi?docid=17533 (IV.30) on the animal 5.342527 health conditions for the transport of pet animals for non- commercial purposes Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 44/2010 t_doc.cgi?docid=13159 (IV.23.) on the import 9.342582 of products of animal origin for personal consumption Decree of Ministry of http://njt.hu/cgi_bin/nj Rural Development t_doc.cgi?docid=13953 141/2011 (XII.23.) on 7.343042 the import and increased official control of certain non- animal food and fodder

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Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 82/2004. t_doc.cgi?docid=85179. (V.11) on fruit and 343101 vegetable control Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture and t_doc.cgi?docid=94297. Ministry of Finance 343106 52/2005 (VI.4) on the import of fodder from third countries Act 88 of 2012 on http://njt.hu/cgi_bin/nj market surveillance of t_doc.cgi?docid=15106 products 6.328173

Decree of http://njt.hu/cgi_bin/nj Government 66/2012 t_doc.cgi?docid=14726 (IV.2.) on the 3.343539 activities to be carried out with drugs and psychotropic substances and new psychoactive substances and on the listing and amendment of the listing of these substances Decree of Ministry of http://njt.hu/cgi_bin/nj Human Resources t_doc.cgi?docid=17346 55/2014 (XII.30.) on 4.344323 substances or groups of substances classified as new psychoactive substances Decree of http://njt.hu/cgi_bin/nj Government t_doc.cgi?docid=95729. 159/2005 (VIII. 16.) 330270 on certain official procedural rules related to drug precursors laying down official tasks and powers Decree of http://njt.hu/cgi_bin/nj Government 13/2011 t_doc.cgi?docid=13743 (II.22.) on the 5.330734 licensing of foreign trade in dual-use items Act 64 of 2001 on the http://njt.hu/cgi_bin/nj Protection of the t_doc.cgi?docid=57089. Cultural Heritage 340382 Decree of Ministry of http://njt.hu/cgi_bin/nj National t_doc.cgi?docid=13075 Resources14/2010 0.333301 (XI. 25) on the Export Licensing of Cultural Goods

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Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 7/2001 (I. t_doc.cgi?docid=55754. 17.) on detailed rules 342488 for the implementation of phytosanitary tasks Act No 32 of 2003 on http://njt.hu/cgi_bin/nj The Convention on the t_doc.cgi?docid=74651. International Trade in 228550 Endangered Species of Wild Fauna and Flora, adopted on 3 March 1973, in Washington Decree of http://njt.hu/cgi_bin/nj Government t_doc.cgi?docid=11985 292/2008 (XII. 10.) 1.341214 on certain rules for the implementation of international and European Community acts regulating the international trade in endangered wild fauna and flora species Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 53/2004 t_doc.cgi?docid=84610. (IV.24) on veterinary 343028 checks on products to be imported into the European Union from third countries Decree of http://njt.hu/cgi_bin/nj Government t_doc.cgi?docid=12594 123/2009 (VI. 12.) on 6.330316 the detailed rules for the notification of import and export of certain dangerous substances and dangerous preparations Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 37/2006 t_doc.cgi?docid=10283 (V. 18.) concerning 4.343109 the placing on the market and control of fertilizers designated as "EC fertilizers" Decree of Ministry of http://njt.hu/cgi_bin/nj Agriculture 89/2004 t_doc.cgi?docid=85298. (V.15) on the 343102 authorization of placing on the market and use of plant protection products and on the packaging, marking, storage and transport of plant protection products

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Decree of http://njt.hu/cgi_bin/nj Government t_doc.cgi?docid=19911 408/2016 (XII. 13.) 8.331047 on the prevention and management of the introduction or introduction and treatment of invasive species Act 95 of 2005 on the http://njt.hu/cgi_bin/nj modification of t_doc.cgi?docid=95017. Regulations of the 339197 Medicines for Human Use and Other Medicinal Products Decree of Ministry of http://njt.hu/cgi_bin/nj Health, Social and t_doc.cgi?docid=84607. Family Affairs 320118 53/2004 (VI.2) on Wholesale and Parallel Import Activities with Medicines Decree of http://njt.hu/cgi_bin/nj Government 14/2015 t_doc.cgi?docid=17409 on the conditions for 8.322158 carrying out activities related to fluorinated greenhouse gases and ozone depleting substances Act No 55 of 1996 on http://njt.hu/cgi_bin/nj Wildlife Conservation, t_doc.cgi?docid=26880. Wildlife Management 338581 and Hunting 14 Ireland Sections 42 and 50 of http://www.irishstatute http://www.revenue.ie/ the Customs Act 2015 book.ie/eli/2015/act/18 en/customs-traders- /enacted/en/html?q=Cu and- stoms+Act&years=201 agents/documents/proh 5 ibitions-restrictions.pdf http://www.revenue.ie/ en/tax- professionals/legislation /index.aspx

15 Italy No national provisions N.A. N.A.

16 Latvia The list of legal acts Official Gazette: N.A. on restrictions and https://likumi.lv/ prohibitions is available at: www.vid.gov.lv/lv/ier obezojumi-un- aizliegumi-precu- parvietosanai Measures by Commodity Codes can be found in Integrated Tariff Management System: https://itvs.vid.gov.lv

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17 Lithuania The list of legal acts Official Gazette: https://www.lrmuitine.l on restrictions and www.e- t/web/guest/verslui/apr prohibitions is tar.lt/portal/index.html ibojimai/bendra available at: https://www.lrmuitin e.lt/web/guest/verslui /apribojimai/bendra 18 Luxembourg Chapter XII of http://data.legilux.publi N.A. national Customs and c.lu/file/eli-etat-leg- Excise law (Art. 85 to recueil- 94) lois_speciales_2-fr- pdf.pdf#page=617 Copyright law: http://legilux.public.lu/ eli/etat/leg/loi/2001/04 /18/n2/jo 19 Malta Chapter 37 "Customs http://www.justiceservi https://customs.gov.mt Ordinance" of the ces.gov.mt/LOM.aspx?p /bus/clearances-from- Laws of Malta ageid=27&mode=chron other-departments Subsidiary Legislation o&gotoID=37 20 Netherlands Certain goods are Official Gazette: www.belastingdienst.nl/ subject to special http://wetten.overheid. wps/wcm/connect/nl/do control or restrictions nl/zoeken uane/douane like sanitary or https://tarief.douane.nl phytosanitary /arctictariff-public- measures, web/#!/home environment protection requirements, IP protection, etc. Such products include: animals and plants, foods, medicines, narcotic substances and their precursors, endangered spices of wild flora and fauna, arms, dual-use items and technologies. 21 Poland Certain goods are www.finanse.mf.gov.pl/ English site: subject to special clo/ograniczenia-obrotu www.finanse.mf.gov.pl/ control or restrictions en/customs/basic- http://www.finanse.mf. on import, export or information gov.pl/clo/informacje- transit (sanitary or dla-osob- Military goods: phytosanitary fizycznych/towary- www.mr.gov.pl/strony/ measures, objete-ograniczeniami- zadania/wspolpraca- environment i-zakazami miedzynarodowa/jak- protection uzyskac-zezwolenie-na- requirements, IP http://prawo.sejm.gov. obrot-uzbrojeniem/ protection, etc.). pl/isap.nsf/DocDetails.x Such products are: sp?id=WDU201300001 Dual-use goods: animals and plants, 94 www.mr.gov.pl/strony/ foods, medicines, zadania/wspolpraca- narcotic substances miedzynarodowa/jak- and their precursors, uzyskac-zezwolenie-na- endangered spices of obrot-produktami- wild flora and fauna, podwojnego- arms, dual-use items, zastosowania/ cultural goods and chemicals, etc.

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Strategic goods Article 2 of Act of 29 November 2000 on foreign trade in goods, technologies and services of strategic importance to national security, as well as the maintenance of national peace and security. 22 Portugal In customs website https://pauta.portaldas there is information financas.gov.pt/pt/part about import, export espauta/partes/Pages/p and transit artes-da-pauta-de- restrictions/prohibitio servico.aspx ns (manuals, several List of prohitions and instructions, and restrictions in Complementary complementary Information of information: "Part 17 - national tariff Informações database with a list of Complementares PDF"; national legislation "Part 10 – licences PDF" related to restrictions - (license, certificate, or prohibitions. These surveillance document national measures and dual-use items) (Informações Complementares) are integrated in national tariff database such as Taric measures; so, both can be consulted in tariff database, once they are associated with the tariff codes. 23 Romania Article 269 (2) from www.customs.ro/assets N.A. the Law no. 86/2006 /pdf/agenti- economici/Legea%2086 %20privind%20Codul% 20vamal%20al%20Rom aniei%20august%2020 13.doc https://www.custom s.ro/assets/pdf/ann e%20marie//Legea_ 86_privind_Codul_va mal_al.pdf 24 Slovakia Article 9, paragraph 3, www.slov- www.financnasprava.sk letter x) of the Act No. lex.sk/pravne- /sk/podnikatelia/clo- 652/2004 Coll. on the predpisy/SK/ZZ/2004/6 obchodny- Governmental bodies 52/20170101 tovar/zakazy-a- in Customs obmedzenia 25 Slovenia Article 29 of National www.pisrs.si/Pis.web/pr www.fu.gov.si/carina/ Act Implementing the egledPredpisa?id=ZAKO http://www.fu.gov.si/e Customs Legislation 7362 n/customs/ of the EU (Official Gazette RS, Nr. 32/2016)

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26 Spain In customs website www.agenciatributaria. N.A. there is information es/AEAT.internet/Inicio/ about import, La_Agencia_Tributaria/ export and transit Normativa/Normativa_t restrictions/prohibi ributaria_y_aduanera/L tions (manuals, egislacion_de_Aduanas several _e_Impuestos_Especial instructions, and es/Normativa_aduanera Complementary /Productos_y_tecnologi Information of as_de_doble_uso/Produ national tariff ctos_y_tecnologias_de_ database with a list doble_uso.shtml of national https://www.agenci legislation related atributaria.es/AEAT.i to restrictions or nternet/Inicio/La_A prohibitions. gencia_Tributaria/Ad National measures uanas_e_Impuestos_ are integrated in Especiales/Aduanas_ national tariff e_Impuestos_Especi database such as ales.shtml Taric measures; so, both can be https://www.agenci consulted in tariff atributaria.gob.es/AE database, once they AT.sede/procedimien are associated with toini/DD09.shtml the tariff codes 27 Sweden Various legal acts www.tullverket.se/sv/o N.A. exists depending on moss/forfattningaritullv competent erket/importochexportf authorities. The url oreskrifterforfattningsst referenced provides a od.4.792224361590183 list to consult. a4d3683.html https://www.tullver ket.se/sv/omoss/ver ksamhetochorganisat ion/lagarochforeskrif ter/forfattningaritull verket/importochexp ortforeskrifterforfatt ningsstod.4.7922243 61590183a4d3683.ht ml

1.1(g) Penalty provisions for breaches of import, export, or transit formalities;

Member State PART A PART B Legal reference URL link to Official URL link to explanatory Publication (e.g. website Gazette) 1 Austria § 30 and § 41 of the https://www.ris.bka.gv. N.A. Customs Legislation at/GeltendeFassung.wx Implementing Law e?Abfrage=Bundesnor (Zollrechts- men&Gesetzesnummer Durchführungsgesetz =10004913 – ZollR-DG), Federal Law Gazette (Bundesgesetzblatt - BGBl) Nr. 659 of 1994 (amended consolidated version)

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§ 35 and § 36 of the Financial Criminal Law (Finanzstrafgesetz – FinStrG), Federal Law Gazette (Bundesgesetzblatt – BGBl) Nr. 129 of 1958 (last amended 2017) Section 10 of the Austrian Foreign Trade Act; § 79 - § 89, (Außenwirtschaftsges etz - AußWG), Federal Law Gazette (Bundesgesetzblatt - BGBl) Nr. 26 of 2011 (amended consolidated version) 2 Belgium Chapter XXIV of the French Version: N.A. General Law on www.ejustice.just.fgov. Customs and Excise of be/cgi_loi/change_lg.pl 18 July 1977 ?language=fr&la=F&cn =1977071831&table_n ame=loi Dutch version: http://www.ejustice.jus t.fgov.be/cgi_loi/chang e_lg.pl?language=nl&la =N&cn=1977071831&t able_name=wet 3 Bulgaria Part eight of the https://www.lex.bg/ N.A. Customs Act laws/ldoc/21343846 Section III of the Penal 40 Code https://www.lex.bg/ bg/laws/ldoc/15896 54529 4 Croatia Part 11 Article 60-72 http://narodne- https://carina.gov.hr of the Act novine.nn.hr/clanci/sluz Implementing beni/2016_04_40_1045 Customs Legislation of .html the EU (NN 40/2016) 5 Cyprus The Customs Law of Official Gazette no. Department of Customs 2004, Law 94 (I) of 3849 on 30 April 2004: & Excise Website, of the 2004, Article 88 https://www.mof.gov.c Republic of Cyprus: y/mof/customs/custom https://www.mof.gov.c s.nsf/All/E16DB918880 y/mof/customs/custom D8B84C225836800450 s.nsf/005CFE0C689BA8 6D3?OpenDocument 3CC225856D003A6A94 /$file/94(I)%20- 2004Customs%20Code %20Law%20- %20Eng..pdf 6 Czech Articles 47-55 of Act https://aplikace.mvc N.A. Republic no. 242/2016 Col., the r.cz/sbirka- Customs Act zakonu/SearchResult .aspx?q=242/2016& typeLaw=zakon&wh at=Cislo_zakona_sml ouvy

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7 Denmark Chapter 7 of Toldloven www.retsinformation.dk www.skat.dk/skat.aspx (Danish Customs Act) /Forms/R0710.aspx?id ?oId=1919724&chk=21 =183644 4580 https://www.retsinf https://www.skat.dk ormation.dk/eli/lta/ /skat.aspx?oid=1919 2018/28 724 8 Estonia Chapter 13 of Customs www.riigiteataja.ee/en/ N.A. Act; eli/ee/Riigikogu/act/52 Division 4 of Chapter 4072017002/consolide 21 of Penal Code #para69 www.riigiteataja.ee/en/ eli/ee/Riigikogu/act/52 4072017009/consolide 9 Finland Administrative www.finlex.fi/fi/laki/alk N.A. penalties: up/2016/20160304 Sections 96-97 of the Customs Act (304/2016) Criminal penalties: www.finlex.fi/fi/laki/alk Section 99 of the up/2016/20160304 Customs Act Sections 1-3 and 9-11 www.finlex.fi/fi/laki/aja of the Chapter 29 of ntasa/1889/188900390 the Criminal Code 01#L29 (39/1889) Chapters 46, 50 and 50a of the Criminal Code 10 France Chapter VI – Penal www.legifrance.gouv.fr/ N.A. provisions (Articles affichCode.do?cidTexte 408 to 440 a) of the =LEGITEXT0000060715 French Customs Code 70 11 Germany Section 377 ff. of the http://www.gesetze- Fiscal Code (Provisions im- on administrative internet.de/englisch_ao fines) /index.html 12 Greece Article 142 par. 1 and Official Gazette: N.A. 2 of the Law www.et.gr 2960/2001 "National Customs Code" - Official Government Gazette: Number 265/A/2001 Article 150 par. 1 of Law 2960/2001 "National Customs Code"- Official Government Gazzette: Number 265/A/2001 Article 150 par. 3 of Law 2960/2001 "National Customs Code" Official Government Gazzette: Number 265/A/2001

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13 Hungary 25-35 paragraph of http://njt.hu/cgi_bin/nj N.A. Act 13 of 2016 on the t_doc.cgi?docid=19489 implementation of 8.340034 union customs law http://njt.hu/cgi_bin/nj 4-6 paragraph of the t_doc.cgi?docid=19520 Decree of Ministry for 8.333362 National Economy 11/2016 (IV. 29.) on the detailed rules on the implementation of union customs law 14 Ireland Section 40 of Customs http://www.irishstatute http://www.revenue.ie/ Act of 2015 book.ie/eli/2015/act/18 en/tax- /enacted/en/html?q=C professionals/legislation ustoms+Act&years=20 /index.aspx 15 15 Italy National Law: http://def.finanze.it/Do N.A. D.P.R. 23/01/1973 cTribFrontend/getAttoN n.43 (T.U.L.D.) ormativoDetail.do?ACTI Consolidated text of ON=getSommario&id= provisions governing {70F7E962-BF57- customs matters: 4C34-AD12- D.Lgs 15/01/2016 n. 1298D1F6E440} 8. http://www.gazzettauffi ciale.it/eli/id/2016/1/22 /16G00011/sg 16 Latvia Latvian Administrative https://likumi.lv/doc.ph Guidelines on penalties: Violations Code p?id=89648 www.vid.gov.lv/lv/vid- vadlinijas Articles 108.5; https://likumi.lv/doc.ph 190.15; 201.10; p?id=88966 201.12; 201.13; https://likumi.lv/ta/ 201.14; 201.15; en/en/id/283024- 201.16; 201.17; customs-law 201.18 https://likumi.lv/ta/ Section 29 of the en/en/id/20436- Customs Law veterinary-medicine- Section 64 of law Veterinary Medicine https://likumi.lv/ta/ Section 7 of the law en/en/id/155879- On Declaration of on-declaration-of- Cash at the State cash-at-the-state- Border border The Criminal Law Articles 190.; 190.1; 191.; 195.2

17 Lithuania Art. 208, 210-217 of https://www.e- N.A. the Code of tar.lt/portal/lt/legalAct/ https://www.lrmuitine.l Administrative TAR.2B866DFF7D43 t/web/guest/850 Offenses https://www.e- Art. 199-200 of the tar.lt/portal/lt/legalAct/ Criminal Code TAR.2B866DFF7D43

18 Luxembourg Chapter XXIV of the http://data.legilux.publi N.A. Customs and Excise c.lu/file/eli-etat-leg- law (art. 220 to 266) recueil- lois_speciales_2-fr- pdf.pdf#page=617

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19 Malta Articles 60 to 62 - http://justiceservices.g N.A. Chapter 37 "Customs ov.mt/DownloadDocum Ordinance" of the ent.aspx?app=lom&ite Laws of Malta mid=8596&l=1 20 Netherlands Provisions in Dutch Official Gazette: www.belastingdienst.nl/ penal law, in particular http://wetten.overheid. wps/wcm/connect/nl/do article 72-88 related nl/zoeken uane/douane to taxes and articles www.belastingdienst.nl/ 11.1-11:14 of General bibliotheek/handboeken Customs laws /html/boeken/HDU/stra fbepalingen_deel_1_.ht ml 21 Poland General: www.dziennikustaw.gov N.A. Chapter 7 of Penal .pl/DU/2016/2137/1 Fiscal Code (Journal of Laws 2016, item 2137, as amended) Strategic goods: http://prawo.sejm.gov. Article 33 of Act of 29 pl/isap.nsf/DocDetails.x November 2000 on sp?id=WDU201300001 foreign trade in goods, 94 technologies and services of strategic importance to national security, as well as the maintenance of national peace and security.as well as the maintenance of national peace and security. (Journal of Laws 2013, item 194) 22 Portugal Articles 92 to 112 of http://info.portaldasfin N.A. the General Regime on ancas.gov.pt/pt/inform Tax Infractions, acao_fiscal/codigos_trib approved by Law no. utarios/rgit/index_rgit. 15/2001, of 5/6. htm https://info.portalda sfinancas.gov.pt/pt/i nformacao_fiscal/leg islacao/diplomas_leg islativos/Documents /lei_15- 2001_de_5_de_junh o_i_serie_a.pdf 23 Romania Articles 654-657 from www.customs.ro/assets N.A. the Government /pdf/agenti- Decision no. 707/2006 economici/HG%20707 %20cu%20modificarile si%20completarile%20 %20ulterioare%20var %20august%202010% 20%20.pdf https://www.custom s.ro/assets/pdf/age nti- economici/HG%2070 7%20cu%20modific arilesi%20completar

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ile%20%20ulterioar e%20var%20august %202010%20%20.p df 24 Slovakia Article 7, paragraph https://www.slov- https://www.financnas 2, letter v) of the lex.sk/pravne- prava.sk/sk/podnikateli Act No. 35/2019 predpisy/SK/ZZ/2019/3 a/clo-obchodny- Coll. on Financial 5/20200521 tovar/zakazy-a- administrations obmedzenia 25 Slovenia Articles 46 and 47 www.pisrs.si/Pis.web/pr N.A. National Act egledPredpisa?id=ZAKO Implementing the 7362 Customs Legislation of the EU (Official Gazette RS, Nr. 32/2016) 26 Spain Ley 58/2003, General www.boe.es/diario_boe N.A. Tributaria (General tax /txt.php?id=BOE-A- law) 2005-8662 Real Decreto www.boe.es/buscar/act 2063/2004, de 15 de .php?id=BOE-A-2004- octubre, por el que se 18398 aprueba el https://www.boe.es Reglamento general /eli/es/l/2003/12/1 del régimen 7/58/con sancionador tributario (Royal Decree https://www.boe.es 2036/2004 of 15 /eli/es/rd/2004/10 October laying down /15/2063 the general regulation on the tax sanctions regime) Ley Orgánica 12/1995, de 12 de diciembre, de Represión del Contrabando 27 Sweden Tullag (2016:253) www.tullverket.se/dow www.tullverket.se/sv/fo Swedish Customs Act nload/18.5c62b5b7154 retag/importeravaror/b Chapter 5, 1-21 §§ 0cfd182419bb/1499063 etalatullochandraavgifte 471375/31f02_01.pdf r.4.6ac2c843157b7beb 007422.html https://www.tullver https://www.tullver ket.se/download/18. ket.se/sv/foretag/i 5c62b5b71540cfd18 mporteravaror/betal 2419bb/1588949706 atullochandraavgifte 634/31f02_01.pdf r.4.6ac2c843157b7b eb007422.html https://www.tullver ket.se/sv/omoss/ve rksamhetochorganis ation/lagarochforesk rifter/forfattningarit ullverket/tullkodexm mforfattningsstod/tu llagtullforordningtull ordningmm.4.79222 4361590183a4d3a22 .html

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1.1(h) Procedures for appeal or review;

Member State PART A PART B Legal reference URL link to Official URL link to explanatory Publication (e.g. website Gazette) 1 Austria § 42ff - § 47 of the https://www.ris.bka.gv. N.A. Customs Legislation at/eli/bgbl/I/2013/33 Implementing Law (Zollrechts- Durchführungsgesetz – ZollR-DG), Federal Law Gazette(Bundesgesetz blatt - BGBl) Nr. 659 of 1994 4 (amended consolidated version) Administration Court Procedural Act, Verwaltungsgerichtsb arkeits- Ausführungsgesetz 2013 2 Belgium Book II, Title I, French version: N.A. Chapter II, § III, of the www.ejustice.just.fgov. Code of Criminal be/cgi_loi/loi_a1.pl?lan procedure guage=fr&tri=dd%20A S%20RANK&value=&cn =1808111930&caller=i mage_a1&fromtab=loi& la=F Dutch version: http://www.ejustice.jus t.fgov.be/cgi_loi/chang e_lg.pl?language=nl&la =N&cn=1808111930&t able_name=wet Chapter XXIII of the Dutch version: General Law on http://www.ejustice.jus Customs and Excise of t.fgov.be/cgi_loi/chang 18 July 1977 e_lg.pl?language=nl&la =N&cn=1977071831&t able_name=wet French version: www.ejustice.just.fgov. be/cgi_loi/change_lg.pl ?language=fr&la=F&cn =1977071831&table_n ame=loi Book IV, Chapter XXIV Dutch version: of the Judicial Code http://www.ejustice.jus t.fgov.be/cgi_loi/chang e_lg.pl?language=nl&la =N&cn=1967101004&t able_name=wet French version: www.ejustice.just.fgov. be/cgi_loi/change_lg.pl ?language=fr&la=F&cn

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=1967101004&table_n ame=loi

3 Bulgaria Article 220 of the www.lex.bg/laws/ldoc/2 https://customs.bg/wps/p Customs Act 135521015 ortal/agency/regulations/c Administrative ustoms-legislation Procedure Code 4 Croatia Article 59 of the Act http://narodne- https://carina.gov.hr/ Implementing novine.nn.hr/clanci/sluz Customs Legislation of beni/2016_04_40_1045 the EU .html (NN 40/2016) 5 Cyprus a) The Customs a) Official Gazette a) Customs & Excise Law of 2004, Law 94 no:3849 on 30 April Department Website, of (I) of 2004, Article 112 2004 the Republic of Cyprus https://www.mof.go https://www.mof.gov.c v.cy/mof/customs/c y/mof/customs/custo ustoms.nsf/All/E16D ms.nsf/005CFE0C689B B918880D8B84C225 A83CC225856D003A6A 8368004506D3?Open 94/$file/94(I)%20- Document 2004Customs%20Code Website of the %20Law%20- Presidency of the %20Eng..pdf Republic of Cyprus a) Customs & Excise Department Website, of the Republic of Cyprus https://www.mof.gov.c y/mof/customs/custo ms.nsf/005CFE0C689B A83CC225856D003A6A 94/$file/94(I)%20- 2004Customs%20Code %20Law%20- %20Eng..pdf b) Article 146 of b) Νo URL link in the b) Website of the the constitution of the Gazette Presidency of the Republic Republic of Cyprus of Cyprus http://www.law.gov.cy/La w/lawoffice.nsf/All/A04C68 37DF68968CC22575CB00 42E60C/$file/%CE%A4%C E%BF%20%CE%A3%CF% 8D%CE%BD%CF%84%CE %B1%CE%B3%CE%BC% CE%B1%20%CF%84%CE %B7%CF%82%20%CE%9 A%CF%85%CF%80%CF% 81%CE%B9%CE%B1%CE %BA%CE%AE%CF%82% 20%CE%94%CE%B7%CE %BC%CE%BF%CE%BA% CF%81%CE%B1%CF%84 %CE%AF%CE%B1%CF%8 2.pdf 6 Czech Articles 108-124 of Act N.A. Republic no 280/2009 Col., the Tax Procedure Code

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Articles 81-93 of Act no 500/2004, Col., the Administrative Procedure Code

Articles 102-119 of Act https://aplikace.mvcr.c no 150/2002 Col., the z/sbirka- Judicial Procedure zakonu/SearchResult.as Code px?q=280/2009&typeLa w=zakon&what=Cislo_z akona_smlouvy

https://aplikace.mvcr.c z/sbirka- zakonu/SearchResult.as px?q=500/2004&typeLa w=zakon&what=Cislo_z akona_smlouvy https://aplikace.mvcr.c z/sbirka- zakonu/SearchResult.as px?q=150/2002&typeLa w=zakon&what=Cislo_z akona_smlouvy 7 Denmark Skatteforvaltningslove www.retsinformation.dk www.skat.dk/skat.aspx?oI n (Tax Administration /forms/r0710.aspx?id= d=1898466&chk=214580 Act) 635 of 13 May 168513 ttps://www.skat.dk/sk 2020 https://www.retsinf at.aspx?oid=1898466 no. 1267 of 12 ormation.dk/eli/lta/ November 2015) 2020/635 8 Estonia Paragraph 2 of www.riigiteataja.ee/en/ N.A. Customs Act eli/ee/Riigikogu/act/524 072017002/consolide# para69

Chapter 14 of Taxation www.riigiteataja.ee/en/ Act eli/ee/Riigikogu/act/504 072017002/consolide# 0614d21f-1987-44fc- a03b-009c85a624d4 9 Finland Chapter 13 of the www.finlex.fi/fi/laki/alk https://tulli.fi/yritysasiakk Customs Act up/2016/20160304 aat/muutoksenhaku (304/2016) 10 France Right to be heard: www.legifrance.gouv.fr/ N.A. Articles 67A to 67D of affichCode.do?cidTexte the French Customs =LEGITEXT0000060715 Code 70

Administrative www.legifrance.gouv appeal: .fr/affichCode.do;jse Article 410-1 of the ssionid=A2772A29ED Code des relations 8127DE2B3401E7D1 entre le public et 6009DB.tpdila18v_1? l’administration idSectionTA=LEGISC (Public- TA000031367821&ci Administration dTexte=LEGITEXT00 Relationships Code) 0031366350&dateTe xte=20160209

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www.legifrance.gouv .fr/affichCode.do;jse ssionid=A2772A29ED 8127DE2B3401E7D1 6009DB.tpdila18v_1? idSectionTA=LEGISC TA000031367821&ci dTexte=LEGITEXT00 0031366350&dateTe xte=20160209

Appeal to court: www.legifrance.gouv.fr/ Articles 352, 357 and affichCode.do?cidTexte 358 of French =LEGITEXT0000060715 Customs Code 70

Article R.431-9 of the www.legifrance.gouv.fr/ Administrative justice affichCode.do?cidTexte code =LEGITEXT0000060709 33 https://www.legifra nce.gouv.fr/codes/ar ticle_lc/LEGIARTI00 0042247834 11 Germany Section 355 ff. of the http://www.zoll.de/DE/ https://www.gesetze-im- Fiscal Code; Section Fachthemen/Verbote- internet.de/fgo/FGO.pdf 40 ff. of the Code of Beschraenkungen/Gewe Procedure for Fiscal rblicher- Courts Rechtsschutz/Marken- (Act which regulates und- the organization and Produktpiraterie/Taetig the government of the werden-der- Fiscal Courts and the Zollbehoerden/Rechtsbe legal procedure). helfe/rechtsbehelfe_nod e.html 12 Greece 152 par. 6 of Law Official Gazette: N.A. 2960/2001 National www.et.gr Customs Code, Official Government Gazette: Number 265/A/2001 Article 24 of the Code of Administrative Procedure – Law 2690/1999, Official Government Gazette Number 45/A/1999 Code of Administrative Judicial Procedure – Law 2717/1999 /Official Government Gazette Number 97/A/1999 13 Hungary Chapter VII of Act 140 http://njt.hu/cgi_bin/nj N.A. of 2004 on the General t_doc.cgi?docid=85989. Rules of 328049 Administrative Proceedings and Services 14 Ireland Sections 44 -48 of the www.irishstatutebook.ie www.revenue.ie/en/tax- Customs Act 2015 /eli/2015/act/18/enacte professionals/legislation/n d/en/html otes-for-

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guidance/customs- act.aspx 15 Italy D.L. www.gazzettaufficiale.it N.A. D.lgs. 31/12/1992 /dettaglio/codici/tributa n.546 "Disposizioni sul rio;jsessionid=neWnC- processo tributario" HRFpWpyqOXReAiCA__. (Provisions concerning ntc-as5-guri2b tax proceedings) D.Lgs 2/07/2010 n. www.gazzettaufficiale.it 104 "Codice del /gunewsletter/dettaglio. Processo jsp?service=1&datagu= amministrativo" (Code 2010-07- of the Administrative 07&task=dettaglio&nu Procedure) mgu=156&redaz=010G 0127&tmstp=12792725 27887

16 Latvia Law on the State https://likumi.lv/doc.ph https://www.vid.gov.lv/lv/ Revenue Service p?id=55567 vid-ierednu-lemumu-un- Administrative https://likumi.lv/doc.ph rikojumu-apstridesanas- Procedure Law p?id=59902 un-parsudzesanas-kartiba Law on Taxes and https://likumi.lv/doc.ph https://www.vid.gov.lv/lv/ Duties p?id=33946 klientu-tiesibas

17 Lithuania Article 14 of the Public https://www.e- www.lrmuitine.lt/web/gue Administration Law tar.lt/portal/lt/legalAct/ st/792 TAR.0BDFFD850A66

Articles 31-38 of the https://www.e- Customs Law tar.lt/portal/lt/legalAct/ 07fce710abd411e6b844 f0f29024f5ac

Chapter IX of the Tax https://www.e- Administration Law tar.lt/portal/lt/legalAct/ TAR.3EB34933E485

The Code of https://www.e- Administrative tar.lt/portal/lt/legalAct/ Offenses 4ebe66c0262311e5bf92 d6af3f6a2e8b Order No 1B-1074 of https://www.e- 27 December 2016 of tar.lt/portal/lt/legalAct/ the Director General of 2196a250cc3211e6a2c the Customs ac7383cbb90a3 Department 18 Luxembourg Articles 211 to 219 of http://data.legilux.publi N.A. Chapter XXIII of the c.lu/file/eli-etat-leg- customs and excise recueil- law douanes_accises- Loi générale sur les 20171023-fr-pdf.pdf douanes et accises du (page 96) 18 juillet 1977 (page 62) 19 Malta Article 9 of the Import http://justiceservices.g N.A. Duties Act CH 337 ov.mt/DownloadDocum ent.aspx?app=lom&ite mid=8810&l=1 20 Netherlands Administrative and Official Gazette: N.A. Civil Code articles 339 http://wetten.overheid. and 358 nl/zoeken

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Code for Criminal www.belastingdienst.nl/ Procedure bibliotheek/handboeken /html/boeken/HD/bezw Custom Law article 44, aar_en_beroep.html 22, 29 of 12.2. 21 Poland Article 73 of Polish Act https://www.dziennikus N.A. Customs Law taw.gov.pl/DU/rok/202 (Journal of Laws 2016, 0/pozycja/1382 item 1880, as amended) 22 Portugal Articles 66. to 77.-B, http://info.portaldasfina N.A. 96. to 134. of the Code ncas.gov.pt/NR/rdonlyr of Tax Process and es/56446B45-8EAF- Procedure, approved 43E0-9648- by Decree-Law n.º 5D36C3B5645A/0/CPPT 433/1999, of 26/10 .pdf Articles 37.º to 96.º of Código de the Administrative Procedimento e de Court Process Code, Processo Tributário – approved by Law n.º Índice 15/2002, of 22/2. https://info.portalda sfinancas.gov.pt/pt/i nformacao_fiscal/co digos_tributarios/cp pt/Pages/codigo-de- procedimento-e-de- processo-tributario- in-1895.aspx www.ministeriopublico. pt/iframe/codigo-de- processo-nos-tribunais- administrativos

23 Romania Law no. 554/2004 on N.A. www.customs.ro/info- Contentious publice/modalitati-de- Administrative contestare-a-deciziei-in- situatia-in-care-persoana- se-considera-vatamata-in- privinta-dreptului-de- acces-la-informatiile-de- interes-public-solicitate www.customs.ro/info- publice/modalitati-de- contestare-a-deciziilor- autoritatii-vamale- conform- regulamentului- consiliului-cee-nr- 291392-de-instituire-a- codului-vamal- comunitar 24 Slovakia Articles 53 – 68 of the www.slov- N.A. Act No.71/1967 on lex.sk/pravne- Administrative predpisy/SK/ZZ/1967/7 Proceedings 1/20170701 (Administrative Code) 25 Slovenia Article 86 and 87 of www.pisrs.si/Pis.web/pr N.A. Tax Procedure Act egledPredpisa?id=ZAKO (Official Gazette RS, 4703 Nr. 13/11 – Official

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Consolidated Text, 32/12, 94/12, 101/13 – ZDavNepr, 111/13, 25/14 – ZFU, 40/14 – ZIN-B, 90/14, 91/15 and 63/16) Chapter 15 of www.pisrs.si/Pis.web/pr Administrative egledPredpisa?id=ZAKO procedure Act (Official 1603 Gazette RS, Nr. 24/06 – Official Consolidated Text, 105/06 – ZUS-1, 126/07, 65/08, 8/10 and 82/13) 26 Spain Ley 58/2003, General www.boe.es/buscar/ www.agenciatributaria. Tributaria (General tax act.php?id=BOE-A- es/AEAT.internet/Inici law) 2003-23186 o/La_Agencia_Tributari a/Normativa/Normativ Real Decreto www.boe.es/diario_ a_tributaria_y_aduaner 520/2005, de 13 de boe/txt.php?id=BOE- a/Normativa_tributaria mayo, por el que se A-2005-8662 _y_aduanera.shtml aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. (Royal Decree 520/2013 of 13 May supplementing General Tax Law as regards rules concerning administrative review.) 27 Sweden Swedish Customs Act, https://www.riksdagen. A decision is always Chapter 6, 1-26§§ se/sv/dokument- accompanied with how to lagar/dokument/svensk appeal. - forfattningssamling/tull ag-2016253_sfs-2016- 253

(c) The contact information of the enquiry points referred to in paragraph 3.1

Member State Enquiry point - entity E-mail address URL link to website 1 Austria Central Customs [email protected] https://www.bmf.gv.at/en/ Information Office topics/customs/contact- information.html 2 Belgium Central Customs [email protected] Dutch version: Information Office .be https://financien.belgium.b e/nl/douane_accijnzen/con tacteer-de-aada

French version: https://finances.belgium.b e/fr/douanes_accises/pren dre-contact-avec-le-agda

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3 Bulgaria Central Customs [email protected] https://ep.customs.bg/epo Directorate of g rtal/ National Customs Agency 4 Croatia Customs [email protected] https://carina.gov.hr/kont Administration akti/3069 Service for Communication and Support 5 Cyprus Department of headquarters@customs. www.mof.gov.cy/mof/Cust Customs & Excise – mof.gov.cy oms/customs.nsf/dmlconta Customs ct_en/dmlcontact_en?Open Headquarters, Nicosia Document 6 Czech DG Customs - [email protected] www.celnisprava.cz/cz/o- Republic Advisory and nas/kontakty/Stranky/cent Information Center rum-pro-zakladni- poradenstvi-a-informace-z- oblasti-celni-a-danove- problematiky-a-dalsich- kompetenci-celni-spravy- cr.aspx 7 Denmark Danish Customs and skatdogntjeneste@skat. www.skat.dk/skat.aspx?oid Tax Administration - dk =2160893 SKAT Døgntjenest Dogntjeneste@TOLDS - TOLD T.DK Døgntjeneste 8 Estonia Tax and Customs [email protected] www.emta.ee/eng Board 9 Finland Customs http://tulli.fi/tietoa- http://tulli.fi/yritysasiakka tullista/yhteystiedot at http://tulli.fi/yritysasiakka at/tullin- asiakkaana/asiakasyhteisty o http://tulli.fi/tietoa- tullista/yhteystiedot/kysy- yritysasiakkaat 10 France Info Douane Service [email protected] www.douane.gouv.fr/articl (IDS) National uv.fr es/a12999-info-douane- Customs Information service Center 11 Germany Generalzolldirektion, Individuals: https://urldefense.com/v3/ Direktion II, Zentrale [email protected] __https://www.zoll.de/DE/ Auskunft Kontakt/Auskuenfte/ausku Legal and technical Central Customs enfte_node.html__;!!DOxr topics: Authority, Directorate gLBm!RTm0AHTAQtdV16p [email protected] II, Central CW10uGT4KhzCZ_z7UTXJ4 Information Unit English: qlwnAk9ZllH5e4jmHvOauE [email protected] O_OFdY1ZLKaibFUXi5$ e https://urldefense.com/v3/ __https://www.zoll.de/EN/ Home/home_node.html__; !!DOxrgLBm!RTm0AHTAQt dV16pCW10uGT4KhzCZ_z7 UTXJ4qlwnAk9ZllH5e4jmH vOauEO_OFdY1ZLKas9aW Q8V$

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12 Greece Electronic Customs [email protected] https://portal.gsis.gr/porta Directorate l/page/portal/ICISnet/servi ces?adreseeID=10026938 13 Hungary Central Customer [email protected] http://en.nav.gov.hu/ Service of the customs authority 14 Ireland Office of the Revenue [email protected] www.revenue.ie Commissioners 15 Italy Italian Customs and adm.gov.it/portale/sche www.adm.gov.it/portale/it/ Monopolies Agency da-urp contatti-assistenza www.adm.gov.it/portale/- /ufficio-telematico-per-le- relazioni-con-il-pubblico 16 Latvia The State Revenue Tax and Electronic www.vid.gov.lv/lv Service Declaration System [email protected] v.lv [email protected] v.lv Customs Board [email protected] v Other questions [email protected] 17 Lithuania Central Customs [email protected] www.lrmuitine.lt Information Office (Customs Department) 18 Luxembourg Customs & Excise [email protected] N.A. Administration Directorate 19 Malta Customs Department [email protected] https://customs.gov.mt/cu - Malta stoms 20 Netherlands Custom Services Via website www.belastingdienst.nl/wp Tax authorities s/wcm/connect/nl/zoeken/ zoeken?q=contact+ondern emers&start=0&num=10& hl=nl 21 Poland National Revenue General information and www.kis.gov.pl Administration contact: Information Centre [email protected] t.gov.pl [email protected] Tariff (browser, measures, classification), IT systems, EORI, Border information: www.finanse.mf.gov.pl/ clo/informacje- podstawowe www.finanse.mf.gov.pl/ en/customs/basic- information 22 Portugal Autoridade Tributária [email protected] N.A. e Aduaneira

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23 Romania General Customs [email protected] Directorate relatiipublice@customs. ro 24 Slovakia Call Centrum of the Live Agent on https://www.financnasprav Financial Directorate www.financnasprava.sk a.sk/en/contact of the Slovak Republic 25 Slovenia Financial [email protected] www.fu.gov.si/en/contacts Administration of the /general_financial_office/ Republic of Slovenia 26 Spain The Tax Agency offers https://www.agenciatri http://www.agenciatributar an online service for butaria.gob.es/AEAT.se ia.es/ requesting prior de/en_gb/procedimient appointments to oini/GC29.shtml attend the Tax Agency offices to receive information, assistance, solve requirements, request certificates or any other procedure. 27 Sweden Enquiry Point - kommerskollegium@ko www.tullverket.se/sv/omos National Board of mmers.se s/kontaktaoss.4.7df61c591 Trade 5510cfe9e710034.html

Article 10, Paragraph 4.3

Members shall notify the Committee of the details of operation of their single window

Member State URL link to explanatory website providing information on national customs single window 1 Austria N.A.

2 Belgium http://mswbelgium.be English version: http://mswbelgium.be/?lang=en 3 Bulgaria System for electronic processing of documents on arrival and departure of vessels to and from river ports: https://www.bulris.bg/en/river-information-services/system-for-electronic- processing-of-documents-on-arrival-and-departure-of-vessels-to-and-from- our-river-ports Directorate General 'Taxation and Customs Union' (DG TAXUD) of the European Commission has adopted a phased approach for implementation of the initiative 'Customs Single Window' (Customs SW). The Bulgarian National Customs Agency (BNCA) takes part in the pilot project in the implementation of the first stage for providing of opportunity for automated validation of certifying documents (i.e. certificates and licenses) to the customs declaration, as the IT solution shall be used, developed by DG TAXUD. The BNCA uses the system for automatic validation of two certificates with the customs declaration for transit and import in TRACESEU SW-CVED version 1.3.1 and for joint control via data exchange between the BNCA and the Bulgarian Food Safety Agency (BFSA). 4 Croatia N.A.

5 Cyprus www.mof.gov.cy/mof/ce/theseas/theseas.nsf/index_gr/index_gr?OpenDocum ent 6 Czech https://www.celnisprava.cz/cz/clo/e-customs/single- Republic window/Stranky/default.aspx 7 Denmark N.A.

8 Estonia https://www.emta.ee/et/e-maksuamete-toll/e-maksuametie-tolli-juhendid

9 Finland http://tulli.fi/sahkoiset-palvelut/palvelut/alusliikenteen-ilmoituspalvelu

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https://tulli.fi/tietoa-tullista/tullin-toiminta/tullin-maarayskokoelma In English: https://tulli.fi/en/about-us/our-activities/customs-collection-of- regulations 10 France https://www.douane.gouv.fr/dossier/le-guichet-unique-national-du-

dedouanement-gun 11 Germany N.A. 12 Greece https://portal.gsis.gr/portal/page/portal/ICISnet/services?serid=10560178&a

dreseeID=10001980 13 Hungary N.A.

14 Ireland N.A.

15 Italy https://www.adm.gov.it/portale/dogane/operatore/aree-

tematiche/sportellounicodoganale

16 Latvia https://www.vid.gov.lv/lv/ka-klut-par-emdas-lietotaju

17 Lithuania http://vls.lrmuitine.lt/en/web/lt-customs/vls-portal-public-services

18 Luxembourg www.guichet.public.lu/entreprises/fr/marche-international/index.html www.swl.lu www.swl.public.lu 19 Malta N.A. 20 Netherlands www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/douan e_voor_bedrijven/naslagwerken_en_overige_informatie/maritime-single- window-nederland www.oswo.nl/swodouane/mod/resource/view.php?id=3570 www.rijkswaterstaat.nl/zakelijk/verkeersmanagement/scheepvaart/scheepvaa rtverkeersbegeleiding/maritime-single-window/veelgestelde-vragen-msw.aspx www.rijkswaterstaat.nl/english/waterways/main-waterway-network/maritime- single-window-nederland.aspx https://www.nhdouane.nl/course/view.php?id=4405&lang=en_utf8 21 Poland Information on coordinated clearance in seaports - "Porty 24" www.mf.gov.pl/de/sluzba-celna/dzialalnosc/ulatwienia-dla-przedsiebiorcow-i- podroznych/aktualnosci/-/asset_publisher/z9UC/content/%E2%80%9Eporty- 24h%E2%80%9D-sluzba-celna-wspiera-polskie-porty 22 Portugal https://aduaneiroqua.portaldasfinancas.gov.pt/jsp/main.jsp?body=/iec/menu

Aduaneiros.jsp

23 Romania N.A. 24 Slovakia www.cep.financnasprava.sk

25 Slovenia N.A. 26 Spain www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/A duanas_e_Impuestos_Especiales/_Presentacion/Procedimientos_y_gestiones_ en_la_Aduana/_Ventanilla_Unica_Aduanera_/_Ventanilla_Unica_Aduanera_.sh tml https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_ Tributaria/Aduanas_e_Impuestos_Especiales/_Presentacion/Procedi mientos_y_gestiones_en_la_Aduana/_Ventanilla_Unica_Aduanera_/ _Ventanilla_Unica_Aduanera_.shtml 27 Sweden www.tullverket.se/sv/foretag/transporteraochlagravaror/transporteravaror/far

tygsklarering/uppgifterattlamnaviamsw.4.6ac2c843157b7beb0073b6.html

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Article 10, Paragraph 6.2

Each member shall notify the committee and publish its measures on the use of customs brokers.

Member State Legal reference (if there URL link to Official Does the are no measures, Publication (e.g. Gazette) legislation require indicate NA) compulsory use of brokers? (Yes/No) 1 Austria N.A. N.A. N.A.

2 Belgium Chapter XIV of the Dutch version: No General Law on http://www.ejustice.just.fg Customs and Excise ov.be/cgi_loi/change_lg.pl ?language=nl&la=N&cn=1 977071831&table_name= wet French version: www.ejustice.just.fgov.be/ cgi_loi/change_lg.pl?langu age=fr&la=F&cn=1977071 831&table_name=loi 3 Bulgaria N.A. N.A. N.A. 4 Croatia Act on Conditions for https://narodne- No Providing Customs novine.nn.hr/clanci/sluzbe Representation Services ni/2018_06_57_1154.html 5 Cyprus The Customs Law of Official Gazette no. 3849 on No 2004, Law 94 (I) of 30 April 2004: 2004, Article 74 https://www.mof.gov.cy/m of/customs/customs.nsf/All /E16DB918880D8B84C225 8368004506D3?OpenDocu ment 6 Czech Articles 15, 31, 62 of Act https://aplikace.mvcr.cz/s No Republic no. 242/2016 Col., the birka- Customs Act zakonu/SearchResult.aspx ?q=242/2016&typeLaw=za kon&what=Cislo_zakona_s mlouvy 7 Denmark N.A. N.A. N.A. 8 Estonia Chapter 5 of Customs www.riigiteataja.ee/en/eli/ No Code ee/Riigikogu/act/52407201 7002/consolide#para69 9 Finland N.A. N.A. N.A. 10 France Arrêté (Ministerial www.legifrance.gouv.fr/eli/ No order) of 13 April 2016 arrete/2016/4/13/FCPD16 on the Customs 10130A/jo representation and the registration of Customs representatives 11 Germany N.A. N.A. N.A. 12 Greece Law 718/1977, Gazette Official Gazette: No Number 304/A/1977 www.et.gr Law 4093/2012 subparagraph E5, Gazette Number: 222/A/2012

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13 Hungary 114-116 paragraphs of http://njt.hu/cgi_bin/njt_d No Act 13 of 2016 on the oc.cgi?docid=194898.3400 implementation of union 34 customs law Decree of Ministry for http://njt.hu/cgi_bin/njt_d National Economy oc.cgi?docid=198568.3293 41/2016 (XI. 17.) on 41 the Customs Agents and Customs Brokers' Register and the mandatory training of customs agents and customs brokers. 14 Ireland N.A. N.A. N.A. 15 Italy D.P.R. 23/01/1973 n.43 http://def.finanze.it/DocTri No – T.U.L.D.-Consolidated bFrontend/getAttoNormati text of provisions voDetail.do?ACTION=getS governing customs ommario&id={70F7E962- matters – Articles 40- BF57-4C34-AD12- 47-48 et seq. 1298D1F6E440} Law 213/2000 of 25 July www.gazzettaufficiale.it/at 2000. to/vediMenuHTML?atto.dat aPubblicazioneGazzetta=2 000-08- 01&atto.codiceRedazionale =000G0262&tipoSerie=ser ie_generale&tipoVigenza= originario 16 Latvia N.A. N.A. N.A. 17 Lithuania Article 24 of the www.e- No Customs Law; No 1B- tar.lt/portal/lt/legalAct/TA 288 of 5 April 2017 R.2294490FE9DD/iiCYPIJP uw www.e- tar.lt/portal/lt/legalAct/7f5 8ac901ab511e79800e8266 c1e5d1b www.e- tar.lt/portal/lt/legalAct/7f5 8ac901ab511e79800e8266 c1e5d1b 18 Luxembourg Articles 127 to 137 of http://data.legilux.public.l No Chapter XIV of Customs u/file/eli-etat-leg-recueil- and Excise Law douanes_accises- Loi générale sur les 20171023-fr-pdf.pdf (page douanes et accises du 85) 18 juillet 1977 (page 62) 19 Malta LN 14 of 2006 – Chapter https://customs.gov.mt/do No 37 of the Laws of Malta cs/default-source/ces- frontpage-docs/ln14- 2016.pdf 20 Netherlands N.A. N.A. N.A. 21 Poland Articles 79, 80 of Polish https://www.dzienniku N.A Act Customs Law staw.gov.pl/DU/rok/20 (Journal of Laws 2016, 20/pozycja/1382 item 1880, as amended)

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22 Portugal N.A. N.A. N.A. 23 Romania Government Decision www.customs.ro/assets/pd no. 707/2006 regarding f/agenti- the Regulation for ecomici/HG%20707%20cu implementation of the %20modificarilesi%20com Romanian Customs pletarile%20%20ulterioare Code as subsequently %20var%20august%2020 amended 10%20%20.pdf Articles 563-583 of https://www.customs.r Regulation for o/assets/pdf/agenti- implementation of economici/HG%20707 the Romanian %20cu%20modificarile Customs Code, si%20completarile%20 approved by %20ulterioare%20var Government Decision %20august%202010% no. 707/2006, as 20%20.pdf subsequently amended Order no. 2460/2016 https://www.customs.ro/a regarding the technical ssets/pdf/anne%20marie/ requirements for ordinul_presedintelui_ANA application of the right F_nr._2460- to be represented 22_.08_.2016_dreptul_de_ reprezentare- _varianta_consolidata_aug ust_2019_.pdf 24 Slovakia Article 85 (3) of the Act https://www.slov- No No. 199/2004 Coll. lex.sk/pravne- Customs Code, and predpisy/SK/ZZ/2004/199/ amending and 20170101 supplementing certain acts 25 Slovenia N.A. N.A. N.A. 26 Spain There are several rules https://www.agenciatribut N.A. applicable to customs aria.es/AEAT.internet/Inici representation. o/La_Agencia_Tributaria/N ormativa/Normativa_tribut aria_y_aduanera/Legislacio n_de_Aduanas_e_Impuest os_Especiales/Normativa_ aduanera/Representacion_ aduanera/Representacion_ aduanera.shtml 27 Sweden Swedish Customs Act https://www.riksdagen.se/ Chapter 1, 11§, TF 6§ sv/dokument- lagar/dokument/svensk- forfattningssamling/tullag- 2016253_sfs-2016-253

Article 12, Paragraph 2.2

Member State Contact details Austria Mr Herwig Heller, Director, Unit I/9 Antifraud Unit service of Tax and Customs Administration, mutual assistance, operational service Bundesministerium für Finanzen, Tax and Customs Administration Johannesgasse 5, 1010 Vienna +43 1-51433 (ext. 504080) +43 1 51433-5907192 (fax) Email: [email protected]; [email protected]

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Belgium Administration of Investigation - Central Component North Galaxy, Av. Roi Albert II, 33, box 374 B-1030 Brussels +32 (0) 257 655 60 (24/7) +32 (0) 257 966 12 (fax) Email: [email protected] Bulgaria Customs Intelligence and Investigation Directorate General Directorate "Customs Intelligence and Investigation" Central Customs Directorate, National Customs Agency 47 "G.S. Rakovski" Str., 1202 Sofia, Republic of Bulgaria Tel : +359 2 9859 422941 +359 2 9859 408166 (fax) Email: [email protected] Croatia Customs Directorate, Sector for Customs Controls Senior Inspector Ms Marijana Bukić Email: [email protected] Customs Directorate, Sector for Customs Controls Assistant Director General, Mr Antonio Mučnjak Email: [email protected] Cyprus Ms. Maria Christodoulou Senior Collector of Customs & Excise Customs Headquarters +35722601650 Email: [email protected] Department of Customs & Excise Customs Headquarters Tel.: +35722601857 Email: [email protected] Czech General Republic International Cooperation Department Budějovická 7, 140 96 Prague 4, Czech Republic Email: [email protected] Denmark Danish Customs Agency National Coordination Center Petersdalvej 1 A 2770 Kastrup Denmark Office Group Mail: [email protected] Office Group Phone: +45 72 38 07 77 Office Group Fax: +45 72 37 74 10 Estonia Estonian Tax and Customs Board Lõõtsa 8a, 15176 Tallinn, Estonia +372 676 2888, Email: [email protected] Finland International and Legal Affairs / Enforcement Department E-mail: [email protected] France Central coordination unit (CCU) Bureau de la Communication et des Relations Exterieures (BCRE) Email: [email protected] Germany Generalzolldirektion Arbeitsbereich A 22 Bergisch Gladbacher Straße 837 D-51069 Köln Email: [email protected]

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Greece Hellenic Republic Independent Authority for public revenue (IARP) Customs General Directorate & Excise Duties Division of strategy of customs controls and offences 10 Karageorgi Servias Str. 10184 Athens ,Greece +302107259326, +302107259324 Email: [email protected] [email protected] Hungary Mr Csaba Torda, Head of Department National Tax and Customs Administration of Hungary Central Management, Customs Department Address: H-1095 Budapest, Mester u. 7. Mailing address: H-1373 Budapest, Po Box. 561. +36 1 456 9523 +36 1 210 0201 (fax) Email: [email protected] Ireland Patricia Smullen, Assistant Principal, International Policy - Customs Division, 2nd Floor Treasury Building Dublin Castle, Dublin 2, Ireland Ph no: +353 1 6744 318 Email: [email protected] [email protected] Italy Agenzia delle Dogane e dei Monopoli Direzione Antifrode e Controlli Ufficio investigazioni Sezione mutua assistenza e cooperazione amministrativa Via Mario Carucci 71 00143 Roma Tel. +39(0)6.5024.5079 Email: [email protected] Latvia State Revenue Service of the Republic of Latvia National Customs Board Address: Talejas street 1 Riga LV-1978, Latvia Telephone: (+371) 6712 0000 Email: [email protected] (Website: http://www.vid.gov.lv) Lithuania Customs Department under the Ministry of Finance of the Republic of Lithuania A. Jakšto str.1 LT-01105 Vilnius, Lithuania +370 5 266 6111, +370 5 266 6005 (fax) Email: [email protected] Luxembourg Administration des douanes et accises Division Coopération nationale et internationale B.P.1605 L-1016 Luxembourg Email: [email protected] Malta Mr Carmel Attard MTCD Email: [email protected] Netherlands Infodesk: 24/7 (MA outside office hours) Telephone: 0031-88-1514300 Telefax: 0031-88-1514409 Email: [email protected] DIC Frontoffice: only in the office hours Telephone: 0031-88-1514495 Telefax: 0031-88-1514409 Email: [email protected] Dutch Information Centre PO Box 70005 3000 KG ROTTERDAM

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Poland Revenue Administration Regional Office in Wrocław International Administrative Assistance Unit ul. Powstańców Śląskich 24, 26 53-333 Wrocław, Poland +48 71 37 05 400; +48 71 37 05 497 Email: [email protected] Portugal AT - Tax and Customs Authority Avenida Duque de Avila, n°71 1º andar 1000-139 Lisboa, Portugal Ms. Paula Pinto, Head of Services Customs Antifraud Services + 351 213 584 896, +351 213 584 823 (fax) Email: [email protected]; Ms Judite Couto, Head of Division Intelligence Division, Customs Antifraud Services +351 213 584 895, +351 213 584 855 (fax) Email: [email protected]; Romania Mr Adrian VIDEANU Deputy Director General Customs Directorate - Directorate for Surveillance and Customs Control 34-40, Alenxandru Ivasiuc street, Bucharest, 6th sector +40 21 315.58.58 Email: [email protected] Ms Irina POPP Office head of unit General Customs Directorate- Directorate for Customs Regulations 34- 40 Alexandru IVASIUC street, Bucharest, 6th sector +40 21.315.58.58 e-mail: [email protected] Slovakia Financial Directorate of the Slovak Republic Unit of the International Administrative Co-operation in Customs Mierová 23 815 11 Bratislava Slovak Republic Email: [email protected] Slovenia General Financial Office Supervision Department Division for Legal and System Support Šmartinska cesta 55, p.p. 631 SI-1001 Ljubljana, Republic of Slovenia Email: [email protected]; [email protected] Spain Subdireccion General de Inspección e Investigación Departamento de Aduanas e Impuestos Especiales Avda. Llano Castellano, 17 28071 MADRID +34-91 - 728.95.04 +34-91 - 358.27.02 (fax) Email: [email protected] Sweden Mr Mathias Grönlund, Director Swedish Customs Department for EU Affairs and International Coordination, Mutual Assistance P.O. Box 12854 SE-112 98 Stockholm, Sweden +46 771 520 520 (switch board), +46 8 405 05 70 (24/7 Customs Intelligence and Communication Centre, NCP) +46 8 654 06 11 (NCP) (Fax) Email: [email protected]; [email protected] (24/7) Swedish Customs P.O. Box 12854 SE-112 98 Stockholm, Sweden+46 771 520 520 (switch board) Email: [email protected] ______