Union Customs Code — Article 185

The article's text

Article 185
Self-assessment
1. Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision.
2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

ACADEMIC_RESEARCH_INSTITTUTION

Who	Country	What they wrote
BusinessEurope	BE	a “process-oriented” system has been a top priority for many years. Despite “self-assessment” being included in the current UCC (Article 185), it was never implemented. This has led to significant frustrations for traders that invested important administrativ ↗
Student contribution (Maastricht University)	NL	(EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code 2020 (OJ L) Articles 104-105; UCC-IA Article 185. 73 UCC Article 128; UCC-IA Articles 186-187. 74 UCC Article 5(9) and Article 127; UCC-DA Annex B. 75‘Guidance_customs ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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