Duty assessment record | Duty administration

CUS.03.01officeUnion-wide competence

Purpose and competence

Duty assessment record is maintained for Duty administration. Its scope follows the office’s mandate: Apply adopted customs duties to the assessed transaction and preserve the calculation basis.

An amended classification changes the assessed duty after transfer

Record specification

Record identifier: CUS.03.01/R1
Responsible custodian: Duty administration
Source evidence: tariff instrument; declared value; cargo classification
Decision output: Duty assessment record
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Duty administration assessment lead → · Public records access procedure

Finding and assessment question

Instrument: Duty assessment record
Illustrative question: An amended classification changes the assessed duty after transfer
Assessable source material: tariff instrument; declared value; cargo classification

Access to this record

Duty administration assessment lead / contact · Public records procedure · Common custody and accessible-format rules