New Customs Reforms in Greece Aim to Streamline Trade and Improve Oversight

10:21 19/2/2025 - Πηγή: Dikaiologitika

Greece is overhauling its customs procedures with new Customs Audit Centers (TEK) and updated regulations.

Significant changes are coming to Greece’s customs procedures with the introduction of new Customs Audit Centers (TEK) and revised regulations for the submission and inspection of customs documents. Implemented by the Independent Authority for Public Revenue (AADE), these reforms aim to enhance transparency,

efficiency, and the speed of customs processing.

The creation of TEK represents a shift toward a centralized system for customs control. Two main centers will oversee the processing and verification of customs declarations, ensuring the correct payment of duties, Excise Tax (EFK), VAT, and other related charges. The first of these centers, TEK Attica, began operations on February 10, while a second center in Thessaloniki is expected to follow at a later stage.

A key aspect of the new system is the transition to mandatory electronic submission of customs documents. All declarations will now undergo automated risk analysis to determine whether additional checks are necessary. One of the most significant changes affects the Excise Tax Declaration (DEFK), which will now include a new stage called "Pending Supporting Documents".

At this stage, businesses will have 30 minutes to submit the required documentation. Additionally, if a tax payment is necessary, the system will automatically shift the declaration to a "Pending Payment" status, expediting the overall process.

Another major reform is the introduction of an electronic mechanism for disputing the customs valuation of goods. This system will allow businesses to challenge assessed customs values through the Primary Customs Dispute Committee without requiring a physical presence, simplifying the appeal process.

To further enhance customs inspections, AADE is deploying an advanced electronic risk analysis system. This system will assess transactions and determine whether additional document verification or physical inspection of goods is required. In cases where a physical inspection is deemed necessary, importers will be required to be present during the examination of their goods.

The implementation of this new customs control model will be gradual, with TEK Attica expanding to include more customs offices by May 30, 2025.

#ENGLISH_EDITION #GREECE #AADE
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