As of January 1, 2024, the new Customs Code has come into effect. This legislative act aims to improve the quality of services provided to economic agents by the customs authority, reduce costs and delays related to the declaration of goods, and mitigate the risks of fraud and integrity incidents through online monitoring of customs operations and the reduction of paper-based customs procedures.

The Customs Code also introduces a series of simplifications, including:

• Simplified declaration
• Registration in the declarant's records - allows the holder to submit the customs declaration in the form of an entry in the declarant's records, provided that the information from that declaration is available to customs authorities in the declarant's system at the time of declaration submission.
• Centralized customs clearance - allows the person to submit a customs declaration at the customs office where it is registered for goods presented at another customs office.

     These simplifications bring real benefits to economic operators, providing an alternative to the standard procedure, addressing specific needs related to the flow and type of declared goods, ensuring a quick release of customs clearance, and involving a reduction in costs.

     An important advantage in the commercial activities of economic agents is the implementation of the mechanism for settling import duties before granting customs clearance or within 7 days from the date of notification of customs duties, with the establishment of a guarantee in the full amount of import duties. Thus, the customs payer benefits from a "holiday" from the payment of customs duties.

     At the same time, the new document establishes clear conditions for the refund of import duties in the case of defective or non-compliant goods with contractual clauses.