Guideline on amendments to data and validity of customs declaration upon transfer of goods, No. 4/2024 (1st amendment)

The guideline on amendments to data and the validity of customs declarations concerning the import of goods, officially numbered 4/2024 (first amendment), introduces several important changes to the customs procedural framework in Slovenia. The document explains that the amendment is driven by newly adopted European Union regulations, specifically Delegated Regulation (EU) 2026/1384 and its implementing act (EU) 2026/1457, which introduce revised coding systems for customs data and modify the criteria for the validity of customs declarations. Key modifications include the update of the TARIC code list, adjustments to the classification of certain goods, and the introduction of new data fields that must be completed to ensure the declaration’s legal efficiency. The guideline specifies that these changes become effective on 3 July 2026, after which all customs declarations must conform to the revised format. It also provides detailed instructions on how to adapt existing declarations, including examples of updated entries and the handling of transitional periods. Furthermore, the text discusses the implications for businesses, customs agents, and customs authorities, highlighting the need for system updates and staff training. The publication of this guideline aims to ensure a smooth transition, minimize errors, and enhance the accuracy of customs statistics. By following these instructions, economic operators can avoid penalties and facilitate the efficient clearance of goods across borders.

https://www.fu.gov.si/fileadmin/Internet/Carina/Poslovanje_z_nami/Navodila_in_pojasnila/2024/4_2024_Navodilo_o_spremembi_podatkov_in_izreku_neveljavnosti_carinske_deklaracije.zip