Simplifications to customs warehousing

Simplifications to customs warehousing are 1) the simplified declaration procedure and 2) entry in the declarant’s records. Simplified declaration procedure means that a commercial or administrative document is used as a warehousing declaration instead of the SAD form. An entry in the declarant's records, which was formerly known as local clearance, means that the goods can be placed under a procedure with an entry in the records. Both simplifications require an authorisation from the Customs Authorisation Centre.

Simplified declaration procedure

The holder of the customs warehousing procedure can be authorised to use an administrative or commercial document, e.g. a consignment note, as a customs warehousing declaration instead of the SAD form. The document must include all data required of a customs declaration. Using the simplified declaration procedure requires an authorisation from the Customs Authorisation Centre. Simplification will no longer be in use when electronic declarations are implemented for customs warehousing.

Entry in the declarant's records (EIR)

An entry in the declarant’s records replaces the paper-based customs declaration. Using an entry in the declarant’s records (EIR) for customs clearance, requires an authorisation from the Customs Authorisation Centre. The applicant must fulfil the AEOC criteria. An AEOC operator is someone who is entitled to simplifications regarding customs procedures. If the applicant has a valid AEOC certificate it speeds up the application process.

When this procedure is used, the goods are released for the customs warehousing procedure with an entry in the declarant’s records. The date of placing goods under the customs warehousing procedure is the day that the goods are entered into the records. A supplementary declaration is not required for customs warehousing.

An entry in the declarant’s records is most frequently implemented, when the goods arrive under a transit procedure to an authorised consignee who has a customs warehousing authorisation. The warehouse keeper is responsible for the entries in the records.

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