New simplified customs declarations for goods transported in pipelines and wires to be introduced in autumn 2022
New import declarations for periodic clearance will be introduced in autumn 2022. From then on, the declarations should be submitted to the new Customs Clearance Service or via message exchange, and the SAD form can longer be used. To be able to lodge the new declarations, the business must have an authorisation to use periodic clearance or an authorisation to place goods under the customs procedure with an entry in the records (formerly known as “local clearance”).
Simplified declarations for periodic clearance of goods transported in pipelines and wires
When using periodic clearance for goods transported in pipelines and wires, a simplified customs declaration containing estimated details for the goods must be submitted to the Customs Clearance Service or via messages exchange at the start of the period. Customs will give the declaration an MRN as a reference number. When the period ends, a supplementary, that is, summarising declaration must be submitted for the period, and the MRN must be provided as the previous document in the declaration. A summarising declaration is a declaration that covers all the products imported during the period (a calendar week or calendar month).
Placing goods under the customs procedure with an entry in the records
When the business places goods transported in pipelines and wires under the customs procedure with an entry in the records, there is no need to submit a presentation notification – a supplementary summarising customs declaration is sufficient.
Supplementary summarising customs declaration for goods transported in pipelines and wires
The electronic supplementary summarising customs declaration must be submitted to the Customs Clearance Service within ten days of the expiry of the time period. The first day of the period must be given as the tax determination date.
Only one exporter (i.e. seller) can be entered in the customs declaration. In other words, the goods of different exporters cannot be declared with the same supplementary customs declaration.
The length of the period can still be a calendar week or calendar month. A calendar week can be applied in all situations, but a calendar month can only be used if no import duty is levied on the goods.
Changes introduced in the new declarations to be submitted to the Customs Clearance Service and via message exchange:
- new data contents and terms for operators
- changes to the codes used
- responses to additional information requests are submitted through the service or with a message
- amendment and invalidation is requested electronically.
Customs will publish the message descriptions for the new declarations on its website. Before the message declarants can use the new declarations, they must update their customs clearance software and test it with Customs.
More information: UCC UTU customer project UCC(at)tulli.fi