Objective and structure of the CDS
1. The Customs Decision System (‘CDS’) shall enable communication between the Commission, the customs authorities of the Member States, economic operators and other persons to submit and process the applications and decisions referred to in Article 8(1) of this Regulation, as well as to manage decisions related to the authorisations, namely, amendments, revocations, annulments and suspensions.
2. The CDS shall consist of the following common components:
(a)
an EU trader portal;
(b)
a central customs decisions management system (‘central CDMS’);
(c)
customer reference services (CRS).
3. Member States may create the following national components:
(a)
a national trader portal;
(b)
a national customs decisions management system (‘national CDMS’).
Use of the CDS
1. The CDS shall be used to submit and process applications for the following authorisations, as well as to manage decisions related to those applications or authorisations:
(a)
authorisation for the simplification of the determination of amounts being part of the customs value of the goods, as referred to in Article 73 of the Code;
(b)
authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver, as referred to in Article 95 of the Code;
(c)
authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation, as referred to in Article 110 of the Code;
(d)
authorisation for the operation of temporary storage facilities, as referred to in Article 148 of the Code;
(e)
authorisation to establish regular shipping services, as referred to in Article 120 of Delegated Regulation (EU) 2015/2446;
(f)
authorisation for the status of authorised issuer, as referred to in Article 128 of Delegated Regulation (EU) 2015/2446;
(g)
authorisation for the regular use of a simplified declaration, as referred to in Article 166(2) of the Code;
(h)
authorisation for centralised clearance, as referred to in Article 179 of the Code;
(i)
authorisation to lodge a customs declaration through an entry of data in the declarant’s records, including for the export procedure, as referred to in Article 182 of the Code;
(j)
authorisation for self-assessment, as referred to in Article 185 of the Code;
(k)
authorisation for the status of an authorised weigher of bananas, as referred to in Article 155 of Delegated Regulation (EU) 2015/2446;
(l)
authorisation for the use of the inward processing procedure, as referred to in Article 211(1), point (a), of the Code;
(m)
authorisation for the use of the outward processing procedure, as referred to in Article 211(1), point (a), of the Code;
(n)
authorisation for the use of the end-use procedure, as referred to in Article 211(1), point (a), of the Code;
(o)
authorisation for the use of the temporary admission procedure, as referred to in Article 211(1), point (a), of the Code;
(p)
authorisation for the operation of storage facilities for customs warehousing of goods, as referred to in Article 211(1), point (b), of the Code;
(q)
authorisation for the status of an authorised consignee for TIR operation, as referred to in Article 230 of the Code;
(r)
authorisation for the status of an authorised consignor for Union transit, as referred to in Article 233(4), point (a), of the Code;
(s)
authorisation for the status of an authorised consignee for Union transit, as referred to in Article 233(4), point (b), of the Code;
(t)
authorisation for the use of seals of a special type, as referred to in Article 233(4), point (c), of the Code;
(u)
authorisation to use a transit declaration with reduced data requirements, as referred to in Article 233(4), point (d), of the Code;
(v)
authorisation for the use of an electronic transport document as a customs declaration, as referred to in Article 233(4), point (e), of the Code.
2. The common components of the CDS shall be used with respect to the applications and authorisations referred to in paragraph 1, as well as for the management of decisions related to those applications and authorisations, where those authorisations or decisions may have an impact in more than one Member State. The authorisations or decisions referred to in paragraph 1, point (f), of this Regulation shall be stored in the central CDMS to make them available for the central PoUS system.
3. A Member State may decide that the common components of the CDS may be used with respect to the applications and authorisations referred to in paragraph 1, as well as for the management of decisions related to those applications and authorisations, where those authorisations or decisions have an impact only in that Member State.
4. The CDS shall not be used with respect to applications, authorisations or decisions other than those listed in paragraph 1.
Authentication and access to the CDS
1. The authentication and access verification of economic operators and other persons for the purposes of access to the common components of the CDS shall be effected using the UUM&DS system.
For customs representatives to be authenticated and be able to access the common components of the CDS, their empowerment to act in that capacity shall be registered in the UUM&DS system or in an identity and access management system set up by a Member State pursuant to Article 20 of this Regulation.
2. The authentication and access verification of the customs authorities of the Member States for the purposes of access to the common components of the CDS shall be effected using the network services provided by the Commission.
3. The authentication and access verification of the Commission’s staff for the purposes of access to the common components of the CDS shall be effected using the UUM&DS system or the network services provided by the Commission.
EU trader portal
1. The EU trader portal shall be an entry point to the CDS for economic operators and other persons.
2. The EU trader portal shall interoperate with the central CDMS, and with the national CDMS where created by a Member State.
3. The EU trader portal shall be used for the applications and authorisations referred to in Article 8(1) of this Regulation, as well as for the management of decisions related to those applications and authorisations, where those authorisations or decisions may have an impact in more than one Member State.
4. A Member State may decide that the EU trader portal may be used for the applications and authorisations referred to in Article 8(1) of this Regulation, as well as for the management of decisions related to those applications and authorisations, where those authorisations or decisions have an impact only in that Member State.
A Member State that decides to use the EU trader portal for authorisations or decisions that have an impact only in that Member State shall inform the Commission thereof.
Central CDMS
1. The central CDMS shall be used by the customs authorities of the Member States to process the applications and authorisations referred to in Article 8(1) of this Regulation, as well as to manage the decisions related to those applications and authorisations, to verify whether the conditions for the acceptance of an application and for taking a decision are fulfilled.
2. The central CDMS shall interoperate with the EU trader portal, the customer reference services referred to in Article 13 of this Regulation, and the national CDMS where created by a Member State.
Consultation between the customs authorities of the Member States using the CDMS
A customs authority of a Member State shall use the central CDMS when it needs to consult a customs authority of another Member State before taking a decision regarding the applications or authorisations referred to in Article 8(1) of this Regulation.
Customer reference services
1. The customer reference services shall be used for the central storage of data relating to the authorisations referred to in Article 8(1) of this Regulation, and for decisions related to those authorisations, and shall enable the consultation, replication, and validation of those authorisations by other electronic systems established for the purposes of Article 16 of the Code.
2. The customer reference services shall be used for the central storage of data relating to the registrations from the REX system referred to in Articles 81 and 88 of this Regulation, and shall enable the consultation, replication, and validation of those registrations by other electronic systems established for the purposes of Article 16 of the Code. The customer reference services shall be used by Andorra, Norway, San Marino, Switzerland, and Türkiye to store data from their national registered economic operators, and to consult, replicate, and validate data from the REX system for Member States, and from the REX system for third countries with which the Union has a preferential trade arrangement, for the purpose of their respective schemes of Generalised System of Preferences.
3. Apart from data from the central CDMS, the customer reference services shall be used to store data from the EORI, EBTI, AEO and GUM systems and shall enable the consultation, replication, and validation of those data by other electronic systems established for the purposes of Article 16 of the Code.
4. The customer reference services may be used by the Commission and Member States partner competent authorities to consult, replicate, and validate data from the EORI system, for the purposes of Article 16 of Regulation (EU) 2022/2399 of the European Parliament and of the Council ( 13 ) .
National trader portal
1. The national trader portal, where created by a Member State, shall be an additional entry point to the CDS for economic operators and other persons.
2. With respect to the applications and authorisations referred to in Article 8(1) of this Regulation, as well as for the management of decisions related to those applications and authorisations where those authorisations or decisions may have an impact in more than one Member State, economic operators and other persons may choose to use the national trader portal, where created, or the EU trader portal.
3. The national trader portal shall interoperate with the national CDMS, where created by a Member State.
4. A Member State that creates a national trader portal shall inform the Commission thereof.
National CDMS
1. A national CDMS, where created by a Member State, shall be used by the customs authority of the Member State which created it to process the applications and authorisations referred to in Article 8(1) of this Regulation, as well as to manage the decisions related to those applications and authorisations, to verify whether the conditions for the acceptance of an application and for taking a decision are fulfilled.
2. The national CDMS shall interoperate with the central CDMS for consultation between the customs authorities of the Member States as referred to in Article 12 of this Regulation.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
