Customs status
According to the Union Customs Code, all goods and goods are assigned two types of customs status, that of Union goods and that of non-Union goods.
Union goods (obsolete: community goods)
In principle, the relevant economic operator may freely dispose of goods and goods with the status of Union goods, independently of the customs authorities.
To be classified as Union goods, a good must meet one of two conditions.
a) It must have been obtained or manufactured entirely in the territory of the Customs Union and must not have had any non- Union goods as part of the processing or processing.
b) Goods that are classified as non-Union goods can be released for free circulation through a properly carried out customs procedure . This gives it the status of Union goods.
The MRN identifier is: T2
Examples of Union goods
A bicycle made entirely in Germany or a dog born in Spain is considered a community product.
Union goods that leave the customs territory of the Community lose their status as Union goods when they cross the border and are thus further regarded as non-Union goods.
The status of Union goods is regulated in Article 5, No. 23 of the Union Customs Code .
Non-union goods (obsolete: non-community goods)
Non-Union goods are subject to customs supervision. The economic operator may not dispose of it or only to the extent permitted by the customs administration .
Non-Union goods are all goods that do not meet the criteria of Union goods.
The MRN identifier is: T1
Examples of non-union goods
Goods which were not obtained or manufactured in the customs territory of the Community or which were obtained in the customs territory of the Community using non-Union goods.
Goods from third countries that have been placed under a customs procedure with economic significance that does not involve the collection of duties. These would be, for example, inward processing, customs warehousing or temporary admission.
The status of non-union goods is regulated in Article 5, No. 24 of the Union Customs Code .
Individual evidence
- ↑ Definition of Union goods on the website of the German customs
- ^ Definition of non-Union goods on the website of the German customs