The Independent Authority for Public Revenue is moving forward with a significant simplification of customs inspections by limiting sampling requirements for similar goods subject to processing regimes. The new procedure reduces the administrative burden on businesses and speeds up customs clearance of goods.
The new circular issued by the Director of the Independent Authority for Public Revenue (AADE), George Pitsilis (No. E.2030/2026), modernizes the framework for conducting audits of businesses, primarily in the manufacturing sector, that engage in repeated imports and exports of similar goods with consistent characteristics, without compromising the effectiveness of customs inspections.
The new regulation applies to more than 500 businesses operating under special processing procedures, while, on an annual basis, more than 28,500 declarations for entry into and discharge from the processing for re-export and processing for re-importation procedures are submitted, which until now have been subject to sampling checks.
Under the new regulation:
- sampling inspections are limited to similar goods that are repeatedly traded,
- the customs clearance process is accelerated, with fewer delays,
- the conditions for entering the procedure are simplified,
- greater flexibility is provided regarding the duration of validity, with special consideration given to reliable businesses, such as Authorized Economic Operators (AEOs).
The Independent Authority for Public Revenue (AADE) continues to modernize customs procedures through targeted measures that facilitate legitimate business activity, enhance the effectiveness of inspections, and contribute to supporting the national economy, as noted in the relevant announcement.
For further clarification and information regarding the procedure, interested parties may contact the AADE Taxpayer Service, my1521:
- By phone: Call 1521 toll-free, Monday through Friday, 7:00 a.m. – 8:00 p.m.
- Online: Via the my1521 platform (24/7), by selecting: Customs Issues > Duties, VAT, and Customs Charges > Exemptions and Special Regimes > Information on Exemptions and Special Regimes