Recital 27

(27) To allow the fulfilment of customs and non-customs formalities affecting the same goods movements, the national single window environments for customs should, for mandatory Union non-customs systems, or could, for voluntary Union non-customs systems, enable economic operators to submit all data required by multiple regulatory authorities for placing the goods under customs procedures or re-exporting them through an integrated data set. Depending on the specific Union non-customs formality, it should be possible to submit such data at different points in time, and together with the customs declaration or re-export declaration lodged prior to the expected presentation of the goods to customs authorities, in accordance with Article 171 of Regulation (EU) No 952/2013. Such submissions would enable the fulfilment of the ‘once-only’ principle. The national single window environments for customs should use the integrated data set to transmit the common data set and the partner competent authority data set to EU CSW-CERTEX, and the common and the specific data required by customs to customs authorities.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.