Revenue Collection evidence and source custody

CUS.03directorateUnion-wide competence

Purpose and competence

Revenue Collection evidence and source custody is maintained for Revenue Collection. Its scope follows the office’s mandate: Revenue Collection brings together duty administration and refunds and appeals.

An amended classification changes the assessed duty after transfer

Record specification

Record identifier: CUS.03/R2
Responsible custodian: Revenue Collection
Source evidence: Duty assessment record; Customs refund or review finding
Decision output: Revenue Collection integrated programme finding
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Revenue Collection programme coordinator → · Public records access procedure

Source catalogue for Revenue Collection

Source 1: Duty assessment record
Source 2: Customs refund or review finding
Receiving purpose: Revenue Collection integrated programme finding

Access to this record

Revenue Collection programme coordinator / contact · Public records procedure · Common custody and accessible-format rules