Improvement of customs clearance and controls from 2018

As of 2018, facilitations for entrepreneurs who perform customs clearance are to be introduced. The National Revenue Administration (KAS) plans to extend the use of the Centre for Official Customs Clearance (CUDO). CUDO - including internal customs branches - will be established in each Customs and Tax Office.

Work on the consolidation of customs clearance will be carried out in stages to ensure the continuity of trade in goods.

The CUDO tool consists in separating the actual place where the goods are presented for clearance from the place where the customs declaration is processed electronically. This system was introduced in part of customs branches already in 2014.

Stages of reform

The first stage of the reform assumes that from 2 January 2018 CUDO will cover all internal customs offices (excluding border and post offices) within a given customs and tax office. It will still be possible to present goods with paper documents on an unchanged basis at existing customs offices.

  • Reform and amendment of permits

The implementation of CUDO will require appropriate changes in the permits for facilitations, i. e. entry in the declarant's register, simplified declaration, centralised clearance and simplification in transit with regard to the identification of a branch responsible for handling electronic messages. The amendments will also concern permits for special procedures. The whole process of changes will be carried out in a way that is least burdensome for entrepreneurs.

The amendment of the permit concerns only the numbers of the customs offices to which electronic messages are sent and will not relate to changes in the implementation of the permit itself.


  • modification of permit to the extent indicated will not require a re-evaluation of permits issued before 1 May 2016;
  • amendment of permits issued after 1 May 2016 to the extent indicated will not require the party to complete the data provided for in Annex A of the delegated regulation.

In mid-November 2017, the Ministry of Finance provided information about the nationwide network of CUDO (codes of customs branches) and about the rules of changing permits.


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