Duty administration evidence and source custody

CUS.03.01officeUnion-wide competence

Purpose and competence

Duty administration evidence and source custody 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/R2
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

Source catalogue for Duty administration

Source 1: tariff instrument
Source 2: declared value
Source 3: cargo classification
Receiving purpose: Duty assessment record

Access to this record

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