VAT identification numbers

Updated on May 14, 2022

Table of Contents

What is a VAT identification number?

Taxable persons (businesses) and non-taxable legal entities that are registered for VAT are identified by a unique registration number.

Check whether a VAT number is valid

Check how VAT number is called in national language of each EU country

Who needs a VAT number?

A VAT number is required by most enterprises (and those who engage in economic activity) (see Article 214 VAT Directive for full details).

In the following instances, a business must register for VAT:

where goods or services are sold taxed with VAT; where an intra-EU purchase of goods is made

Does the same VAT number apply for all EU countries?


There is a national VAT number for each EU country.

If a company sells products or services in many EU nations, it may be required to obtain a VAT number in each one.

A simplified registration (mini One Stop Shop) is available for businesses supplying telecommunications, broadcasting and electronic services.

Format of VAT numbers

Every VAT identification number must begin with the code of the country concerned and followed by a block of digits or characters.

Each EU country uses its own format of VAT identification number.

Who issues a VAT number

If a company in a Member State receives an offer to get a valid VAT number in exchange for an upfront payment, the EU Commission is aware of it. These ideas have the look and feel of something issued by the European Union.

A VAT number can only be issued by a tax authority, according to the EU Commission. If you get any unsolicited messages about obtaining a VAT number, you should contact the relevant tax authority to double-check their authenticity.

The importance of VAT numbers

Used to determine a customer’s tax status.
Assist in locating the taxing jurisdiction
On bills, it’s mentioned (except simplified invoices in certain EU countries)

Guidance on Customs issues related to the COVID-19 emergency

Covid-19 Taxud : Customs Guidance for trade

Due to the COVID-19 epidemic, concerns have been raised about the execution of many customs regulations, including those on decision-making, procedures, and formalities. There are a number of existing provisions that can be used in these extraordinary situations, as explained in the following sections. This page’s goal is to help stakeholders understand how the current legal framework can be used to ensure uniform application of the UCC, even in the midst of a financial crisis. In light of the fact that the situation can change at any time, this notice is meant to be a developing document that will be updated as necessary.

E-commerce – Empowerment for customs representation

Postal operators across Europe are scrambling to achieve their universal service commitments because of the high volume of e-commerce parcels that are being delivered and the short-term staffing shortages. Express carriers and customs agents who work on behalf of consumers and release low-value shipments (less than 150€) into circulation confront the same dilemma.

Securing authority from consignees who may be hampered by the COVID-19 pandemic’s ramifications could place a major administrative burden on all of these economic operators.

UCC Article 19(2) 2nd subparagraph authorises customs authorities to forgo the requirement to prove that the person represented (ie, the consignee) has supplied the empowerment.

As a result of the COVID-19 crisis, customs authorities could implement this provision without needing postal operators, express carriers or customs agents to prove that they have the authority to perform customs clearance activities for the consignee.

Customs Decisions

New applications for customs decisions – only essential

A number of urgent customs authorizations may be required by businesses in order to keep the supply chain moving and crucial commodities flowing freely within the EU at this time.

To ensure that all requirements are met, the customs authorities are bound under UCC Article 22(2) and UCC Delegated Regulation (EU) 2015/2446. As a result, customs officials do not have the authority to reject requests for customs determinations that match the legal criteria..

Traders should make as much pertinent information available to customs as feasible, in a remote manner, so that customs can desk-check the criteria for approving the requisite authorisations under the current conditions. In the current conditions, customs authorities must be able to assess whether the criteria have been met within the timeframes set by the statute, regardless of the circumstances. Therefore, the Member State customs authority must make a comprehensive case-by-case decision before approving an authorisation.

The current position, however, strongly encourages businesses to only request important customs rulings, so that customs officers can focus on the most pressing issues.

Extension of the time-limit to take decisions on applications already submitted

A derogation from the 120-day general time limit set out in Article 22(3) UCC is provided for in the last subparagraph of the same clause.

When an applicant requests additional time to ensure compliance with the applicable requirements and criteria, this clause allows for an extension of the time-limit to take a decision. Due to quarantine and mobility restrictions, this could happen in circumstances when the applicants cannot enable customs officers to enter and check their facilities. As a result of the restrictions in place in a number of Member States, they may be able to ask customs to delay a visit. Requests for extensions by business owners to make improvements to meet the parameters and criteria would fall under this category.

Customs Debts and Guarantees

Impossibility to extend the 3 years period for notifying the customs debt

Article 103 UCC does not allow for the extension of the three-year timeframe for notifying the customs debt. Those are the only reasons why that term could be suspended. As a result, there are two scenarios that must be considered:

Customs debt is notified when goods are released in accordance with Article 102(2) UCC, if the declared customs debt is equal to or greater than the amount of the items released. Under Article 102(3) of the United Nations Convention on Trade-Related Aliens, notice is required when customs officials are in a position to ascertain the amount and make a decision. Unless Article 103(2) to (4) UCC extends or suspends this period, the three-year period applies in these instances.

Payment facilities

In this section, we’ll go over all of the payment options the UCC, in our opinion, provides to businesses. However, if resale or processing and future sale is not imminent, it is preferable to enter goods in a customs warehouse, and the explanation that follows is without prejudice to that preferred choice.

A number of people have requested that customs taxes be deferred on a more broad basis. Due to the current crisis, the UCC’s legislative structure does not provide a legal basis for extending or suspending the payment deadlines for customs duties in general. There is no legal basis for a general suspension of the payment deadlines due to force majeure, as many have demanded, according to this document.

According to Supreme Court precedent, the term “force majeure” means

We know from established case law in several areas of EU law that the term “force majeure” refers to unusual and unanticipated circumstances that were beyond the control of the party claiming it and whose implications could not have been averted no matter how much care was taken to prevent them.

Articles 108 to 114 of the United Nations Convention on Contracts for the International Sale of Goods (UCC) do not explicitly refer to ‘force majeure’ or ‘unforeseeable circumstances’, unlike Article 121 of the UCC, which refers to reimbursement and remission. The concept of force majeure is meaningless in these situations.

If force majeure is explicitly mentioned, thorough case-by-case evaluation is still necessary. A “force majeure” declaration cannot be made for every case related to the COVID19 pandemic because of these reasons.

It would take a long time for legislators to amend the UCC to provide for further flexibility. In addition, such an amendment would not alter the Member States’ financial duties with regard to the timely availability of traditional EU budget resources to the EU budget.

But it should be noted that the UCC already provides some wiggle room when it comes to delaying the payment of outstanding obligations on a case-by-case basis. Flexibility can be used by member states, to the extent permitted by the law, during this crisis.”

Because the environment is different in every country and every business has different challenges, using flexibility may not guarantee a fully harmonised approach.

In response to a request for more specific information, the following sections provide an explanation of the limitations of each of the relevant articles.

Problems in the economy and society are dire.
Other payment facilities, including Article 45(2) and (3) (Suspension of implementation) and Article 112(1) and (3) (Other Payment Facilities) of the UCC, refer to “severe economic and social challenges” as defined in the UCC.

First and foremost, it’s vital to note that these regulations only apply if the operator requests them.

As a second point, it is up the operator’s buck to satisfy customs officials with evidence of the hardships they’ve faced. This issue has prompted certain Member States to enact their own legislation, which specifies certain elements that must be met before an economic operator can be considered to be in “severe economic and social difficulties.” Of course, all of the other requirements outlined in the UCC must also be met.

United Nations Convention on Contracts (UCC) Article 108: General time restrictions and suspensions of time limits for payments.
For customs duties, Article 108 UCC sets up a broad time limit for payment.

In most cases, that time period is limited to ten days after the debtor is notified of the customs debt.

Article 108(1), second subparagraph, already makes an exception for subcases of appeals to this norm. Article 45(2) and (3) UCC can be used to extend Article 108’s 10 days by postponing the execution of the decision establishing the customs debt if the operator has grounds for an appeal. Given the unique circumstances of each operator, an individual assessment is necessary.

Another instance where the time restriction for payment can be extended is provided in Article 108(1) UCC’s third subparagraph. After a post-release control, customs authorities may extend that time of 10 days upon request by the debtor (Article 108(1) third paragraph). Ideally, the additional time should not be longer than the amount of time needed by the debtor to fulfil his or her obligations. This offers us a lot of room for manoeuvrability in the existing circumstances.

Additional grounds for delaying payment are listed in Article 108, paragraph 3, which relate to specific situations such a remission request, confiscation of commodities or their destruction or abandonment as well as the occurrence of debt under Article 79 where more than one debtor is involved.

109 UCC – Paying the Debts
In light of Article 109 UCC, the prospect of payment by a third party instead of the debtor suggested in paragraph 2 would be worth considering. In certain circumstances, this could be a viable option.

In a broader sense, the term “third party” can refer to anyone, even if they aren’t typically involved in customs-related activities. Because these people are making payments on behalf of the debtor, they aren’t actually debtors. As a result, they are unable to enjoy the same degree of leeway as creditors have due to the explicit phrasing of the relevant legislative requirements.

Articles 110 and 111 of the Uniform Commercial Code (UCC) deal with payment deferment.
Articles 110 and 111 UCC prohibit the waiver of the guarantee requirement or the extension of the payment deadline in the absence of one.

It is permissible to request and furnish a guarantee under Article 110 UCC for several types of deferred payment to be granted. Payment is postponed for 30 days as per the terms and conditions (Article 111). Customs representatives are not prohibited by Article 110 UCC from applying for and receiving deferred payments if they comply with the guarantee requirement.

However, we believe that Article 112 UCC, which refers to “other payment facilities,” can be used to extend the period beyond the 30 days stipulated in Article 111 UCC.

Article 112 of the UCC – Other payment facilities
However, in principle, Article 112 UCC provides for all forms of payments, other than deferred payments. Credit interest must be charged, as well as a guarantee, in order for Article 112 to work.

The exception to this rule is found in paragraph 3 of this Article, which permits customs authorities to avoid demanding guarantees or collecting interest if it can be shown that doing so would cause substantial economic or social hardships for the debtor.

Allowing customs officials to accept payments in instalments even if the operator has benefited from Article 110 UCC postponement of payment as an example would meet this description. The customs authorities would be able to rely on the existing guarantee to cover these outstanding customs arrears. However, if the debt becomes subject to other payment options, the guarantee will not be blocked or reclaimed in order to clear the unpaid debt. If Article 112(3) UCC criteria are met, no further guarantee is required for the other payment facility.

A key point to remember here is that Article 105 UCC’s time constraints on when customs authorities must input relevant sums into accounts are unaffected by any of the aforementioned flexibilities, including the suspension of payment for the operator. A customs authority’s failure to comply with Article 105’s deadlines can only be justified if they can show that they were unable to enter those sums into the accounts because of unexpected circumstances or force majeure. Members states’ obligations toward the EU budget are addressed in Article 105(5), which refers to such notions.


Within the limits of a 30-day deferred payment, an economic operator can only partially settle his customs debt.

In accordance with Article 112 UCC, he may request an instalment plan for the balance.

There may be a possibility that the customs authority will accept a later payment of any remaining balance (not paid as part of the deferred payment agreement), which could be regarded a “other payment facility” by the authorities.

As long as Article 112 UCC’s conditions are met, a “free” guarantee that was initially provided in the context of Article 110/111 UCC’s 30-day deferred payment authorisation can be used for other customs transactions under the authorisation in question, even if the conditions of Article 112 UCC are not met (authorisation for deferred payments).

the United States Code of Civil Procedure DA
A customs debt incurred by non-compliance can be suspended if it can be proven that providing a guarantee will cause the debtor economic and social hardships, even if no guarantee is provided.

Exceeding the guarantee limits

It is illegal to exceed the guarantee limitations outside of the current legislative measures on lowering of the guarantee amount or waiver (paragraphs (2) and (3) of Article 95 of the Code).

That being said, however, the European Commission has taken steps to ensure that the temporary admittance for disaster victims of COVID-19 pandemic crisis is exempt from customs taxes and VAT, which would effectively waive the requirement of a guarantee for these specific commodities.

Use of digital signature for the purpose of undertaking

In the case of the COVID-19 pandemic, where physical contact should be minimised to the greatest extent possible, it was questioned whether an electronic document including the guarantor’s digital signature could replace the hard copy of the guarantor’s undertakings for issuing a comprehensive guarantee as specified in Annex 32-03 DA & IA.

Customs administrations may accept an undertaking in a different form as long as it has the same legal effect as the one required by Article 151(7) UCC – IA, which already allows for this possibility. Electronic or digital signatures (rather than handwritten ones) may also be accepted in countries where this is mandated by national law.

Entry of goods

Medical, surgical and laboratory equipment for emergency treatments

Entry summary declaration

Even in the event of an emergency, medical, surgical, and laboratory equipment must be declared in the entrance summary declaration (ENS). As long as these other documents are available and contain all relevant ENS details before a certain time restriction before to arrival of the goods at EU ports of entry, Article 127(7) UCC allows the use of commercial, port, or transport documents for this purpose. ​​​

Presentation of goods to customs

Customs must be notified if non-EU goods reach the EU’s customs territory. While this need for medical, surgical, and laboratory equipment cannot be waived in theory, the oral declaration of such products for temporary admission can be seen as fulfilling this requirement (see below, point 7(a)).

Import of human organs and bone marrow destined for transplant in the EU

Customs procedures for organs and other human or animal tissue imports should be kept to a minimum during these times of crisis in order to avoid delays in their release into circulation.

A change to Article 138(h) and Article 141(1) UCC-DA, adopted by the Commission on April 3rd as part of a package of DA revisions, provides some relief in this regard. This provision permits the release of organs and other human or animal tissue or blood (including plasma and other blood components) for free circulation by any of the acts stipulated in the revised Article 141(1) UCC DA, when no additional declaration has been made (declaration by any other act). Importing bone marrow, which is a transplantable human organ or tissue, should be possible as well.

As a result of the current crisis, the Commission will retrospectively apply the amendments to Article 138(h) and Article 141(1) of the UCC-DA on March 15, 2020*. Importers will be able to use this technology to speed up the release of these items during this time of crisis. Nevertheless, it is the responsibility of the national competent authorities to ensure adherence to the appropriate national, EU or international legislation controlling the transportation and commerce of these items.

To apply the rest of the amendment’s measures, it must enter into force within 20 days of its publication in the Official Journal of the European Union. After the European Parliament and the Council have had time to review the text adopted by the Commission on the 3rd of April, the publishing will take place. Typically, this phase lasts about two months, however it might be shortened or lengthened.

Release of partial shipments (of Personal Protective Equipment in particular)

We advocate using the UCC solutions that allow partial release of shipments in circumstances where these commodities arrive in the EU as split consignments, given the necessity of delivering these goods to their final users.

This solution allows a business to file a temporary storage declaration for the entire shipment prior to the arrival of the items. Prior to the arrival of the goods, an advance customs declaration may be filed under Article 171 UCC. This declaration may be regarded a temporary storage declaration in compliance with Article 192 IA. The commodities could be released in a logical order, based on the arrival of new shipments. Once the products have been released into circulation, they can be transferred to their final destination and the corresponding quantities can be deducted from the temporary storage declaration.

In addition, it is vital to remember that the customs declaration must be accepted by customs before the items may be released (Article 172(1) UCC). There is no way to release them before they arrive.

Other categories of goods

Presentation of goods to customs

TIR or pre-lidded customs documents are encouraged to be used to the fullest degree possible by EU businesses to speed up border crossings and reduce customs checks at EU external borders.


Consider relocating products in accordance with Article 119(2) UCC-DA in order to take advantage of the presumption of Union status.

If circumstances exist that make timely presentation of original T2L papers impossible and in conformity with Article 51(1) UCC, customs authorities at the national level may discover means to temporarily accept T2L scanned copies of the original T2L documents.

However, this does not exclude the use of control measures or other administrative assistance procedures, such as those used in the event of fraud or other irregularity suspicions.

Origin of goods

Submission of proof of preferential origin during the COVID-19 crisis

The European Commission has been told that some EU Member States and EU preferential trade partners are unable to issue origin certificates in the proper form (i.e. signed, stamped, and in the correct paper format) due to the COVID-19 crisis.

Because of this, the Commission has looked at a number of options for ensuring the continuity of preferential trade during this unusual period. When it comes to accepting copies of certificates and employing approved exporter status, the Commission’s services have looked into these options in particular. Under certain conditions, this will be implemented during a time of crisis.

EU trading partners experiencing such circumstances have been invited to advise the Commission of their interest in taking advantage of these special measures by the Commission’s services, following consultation with Member States. In order to ensure coordination and mutual information exchange on such arrangements, Member States have submitted specific information on how they are proceeding or propose to proceed.

Several EU Member States and EU trading partners have already implemented the strategy specified in an information note. Data provided to the European Commission on the measures taken to issue origin certificates during the crisis period, and the current status of acceptance of these measures, is presented in a series of enclosed tables for EU Member States, Pan-Euro-Mediterranean countries, as well as other EU trading partners. As new information becomes available, the tables will be updated.

Customs Procedures and Temporary storage

Goods in temporary storage for longer than 90 days

Goods that are not disclosed for a customs process (or re-exported) within the 90-day maximum term for temporary storage (without modifying the UCC) accrue a customs debt. Force majeure can be invoked by the economic operator if the items cannot be placed under a customs procedure or re-exported owing to the spread of COVID-19 disease. It is up to the customs authorities to evaluate each situation on a case-by-case basis and, if necessary, apply equity in accordance with Article 120 UCC or regularise the situation of the goods in accordance with Article 124(1)(h) and 124(1)(k) UCC, depending on whether the goods are finally released for free circulation or re-exported UCC. Customs duties must still be paid, but this should not lead to a situation where free-flowing commodities are not subjected to them at all.

Rather than referring to the COVID-19 pandemic itself, Article 120(2) UCC refers to the varying effects that the pandemic has on different economic operators, depending on their competence and preparedness to deal with such a catastrophe.

It’s also possible to apply for customs warehousing authorization for the same facilities that have been granted temporary storage. If approved, this will allow the goods to be declared for customs warehousing without having to move out of the temporary storage area before the 90-day time is up. There should be a high emphasis placed on processing such applications, to the degree possible. Because of this, the economic operator can use both authorizations at the same time.

Possibility to use designated places for temporary storage of goods

Customs officials may be asked to designate extra temporary storage facilities for commodities in temporary storage as an interim solution for economic operators. If this is the case, the allocated areas may be put to use until the temporary storage authorizations are granted or modified.

Possibility to use simplified declarations without prior authorisation

As long as the streamlined declaration is used only on an as-needed basis, the UCC anticipates this possibility. Because the term “regular usage” has not been defined, some latitude has been granted.

Time-limit for submitting the supplementary declaration

Article 146 DA establishes deadlines for submitting a supplementary declaration based on the date on which the accounts are opened, however these deadlines are not applicable in the event of unforeseen or unavoidable circumstances.

It is also imperative that the supervising customs agency be informed as soon as an economic operator cannot meet the additional declaration date because of the COVID-19 epidemic. Customs officials must be notified of the request for an extension of the deadline and the facts behind it.

Presentation of goods at approved places

Article 139(1) UCC mentions a “place approved by the customs authority” as a possible location for presenting goods to customs. In this way, dealers can show their commodities, such as crucial goods, immediately at their establishments.

Longer period to amend declarations

Customs declaration amendments are permitted by Article 173(3) UCC, which states that a declarant may request an adjustment to a customs declaration within three years after it was accepted. Economic operators should be able to request an update to COVID-19 declarations within this time period.


Despite the precautions taken to avoid the spread of COVID-19, such as limiting physical contact and the use of paper-based documents, the transit operations appear to be running smoothly. The EU and common transit countries should implement the following measures.

Placing good under the transit procedure without presenting them to customs and receiving the goods at an authorised place (Art. 233(4)(b) UCC)

Businesses are encouraged to take advantage of simplifications like authorised consignor and authorised consignee more frequently.

Time-limits to present goods at the customs office of destination (Art. 297 and 306(3) IA)

It is expected that the customs office of departure will consider the possibility of prolonged travel durations due to anti-corona measures when defining the time limit within which products must be presented at customs of destination.

The customs authority may conclude that the delay was not caused by the carrier if the items are presented to the customs office of destination after the time restriction has expired because of the COVID-19 outage.

Alternative identification measures to sealing (Art. 302(1) IA)

Depending on the conditions of the COVID-19 outbreak, other methods of identification may be acceptable. It is more likely that customs will use the items’ description, which must be specific enough to allow the commodities to be easily identified, as well as any unique characteristics.

Time-limits for the control results (Art. 309(1) IA)

In extraordinary circumstances, such as the outbreak of COVID-19, the deadline for submitting the control results may be extended by up to six days.


TIR procedures can be used solely on paper if necessary under present conditions and in light of laws governing business continuity by carriers.

A TIR shipment may be allowed to continue even after its permission certificate for a road vehicle or container for customs-sealed transportation has expired if the Union customs authorities at customs offices en route or destination approve it. It’s important to show that the certificate holder requested renewal of the certificate from the appropriate national authorities prior to leaving in this scenario (e.g. by email, letter, official mention on the certificate or on the TIR Carnet etc).

Transit (Security) Accompanying Document, T(S)AD

It is possible for most customs administrations to accept or supply the T(S)AD electronically, for example, by scanning a document or sending an SMS with the MRN.

Supporting documents

As long as the original documents are still available, the customs administration may allow economic operators to append or send scanned supporting documents to the electronic transit declaration, e.g. a transport document, a CMR, an invoice, etc. The original paper document may be required by customs if they have any doubts about the veracity or correctness of the documentation.

CIM consignment note as customs transit declaration for rail transport (Article 24, 30, 33 et seq. TDA)

During a crisis, customs administrations may accept scanned copies of paper documents as long as the originals are still available and subject to appropriate ex post verifications and notification to all parties affected.

Special procedures

Use of the temporary admission procedure

According to Article 221 UCC DA, the current circumstance qualifies as a “disaster.” To counteract the effects of this “disaster,” i.e. COVID-19, all commodities delivered into the customs area of the Union shall be eligible to be declared for temporary entry with full import tariff remission. According to Article 141(1)(d) UCC DA, these commodities may be declared by any other act, such as simply crossing the border.

Article 136(1) UCC DA allows for an oral declaration to be made as well. It is obligatory in this instance (see Article 165 UCC DA) to provide the form defined in Annex 71-01, but if customs authorities permit it (see Articles 166(2) UCC and 147(2) UCC-DA), this provision could be delayed for up to 120 days following the release of the commodities

Temporary admittance of medical, surgical, and laboratory equipment may be granted by any other means, such as an oral declaration based on Article 136(1)(d) of the Code of Federal Regulations.

Possibility to extend the limit for re-exporting the goods under temporary admission

ATA carnets may not be able to be used to re-export products declared for temporary admittance because many businesses have been forced to close their doors and stop operations.

Article 251(3) UCC permits the holder of the procedure to ask customs authorities to extend the time limit for re-exporting items reported for temporary entrance under exceptional circumstances (such as COVID-19). For the purposes of submitting items for temporary entrance, any declaration can be used. There is no need to re-issue an ATA Carnet for this reason, since Article 14 of the Istanbul Convention is a’may’ provision. Article 7(2) of this Convention permits customs to provide a longer duration than the one stipulated in the Annex and even extend the initial period.

Use of Inward processing procedure

To alleviate the crisis created by the COVID-19 pandemic, numerous items (such as pharmaceuticals) that may be used to alleviate the crisis may benefit from the discharge simplification established in Article 324(1)(e) UCC-IA as long as their import duty rate is free.

If the economic circumstances of the commodities to be processed inward are examined, the customs authorities should consider whether such economic conditions are judged met because the processed product is not available in the Union. Authorizations with a limited time restriction (e.g., three months) and incorporating only the quantities of supplies genuinely needed should take the COVID-19 pandemic-induced unusual conditions into account when making such an assessment.

Exit of Goods

Ship supplies

Goods and equipment meant to be used by the ship’s crew and not exported are called “ship supplies.” Under Article 269(2)(c) of the UCC, ship supplies are exempt from the export procedure. Medical supplies on board ships departing EU ports are subject to export procedures, even if they have not been formally placed under the export procedure (even if the voyage is between two EU ports – maritime law).

Protective gear and medication for the crew’s on-board pharmacies should be allowed to depart EU ports because ships must have on-board pharmacies (Council Directive 92/29/EEC on the minimum safety and health criteria for better medical treatment on board vessels)

As a result, Regulation (EU) 2020/402 of March 14, 2020 exempts “ship supplies” of this particular type from export limitations on personal protective equipment.

A further advisory document addresses other concerns with Regulation (EU) 2020/402’s customs provisions.

Possibility to delay the invalidation of the customs declaration for export or the re-export declaration

The customs office of export has been asked to extend the time period for items to leave customs territory without the export or re-export declaration being invalidated.

According to Article 248 UCC DA, the export customs office may invalidate a declaration if it receives no information or evidence that the products have departed EU customs territory within 150 days after the date on which the commodities were released for export, re-export, or outward processing.

Unless specifically asked by the declarant of the declaration in question, the export customs office should refrain from initiating an invalidation under these unusual circumstances.

Additional information

The UN Office for the Coordination of Humanitarian Affairs (OCHA) has made available documents related to the importation and Customs clearance of goods in the response to COVID-19 on its COVID-19 webpage.

For more information