Authorisation to present documents missing from the simplified customs declaration

With Customs’ permission, goods may be placed under a customs procedure on the basis of a simplified declaration which may omit certain documents, such as

  • a preferential document (certificate of origin) or
  • a document affecting the customs value (invoice).

The authorisation is granted according to the type of representation used by the customer:

  • In the case of direct representation, the declarant must have the authorisation in advance. In the case of indirect representation, the customs representative (forwarding agency) must have the authorisation in advance. The granting of the authorisation requires a comprehensive guarantee authorisation.
  • In the case of direct representation with the liability of a guarantor, the authorisation is not granted in advance. Instead, it can be granted to the declarant in connection with the processing of the customs declaration. The granting of the authorisation doesn’t require a comprehensive guarantee authorisation.

The missing documents must be presented to Customs within the time limit prescribed by Customs. When supplementary declarations for simplified declarations or for entry in the declarant's records are periodic, the time limit starts to run the last day of the period.

Points to consider

After the customer has obtained the missing document, it must be presented in accordance with the note in the customs clearance decision.

It must be indicated in the documents which customs clearance decision they are related to.

Invoices related to customs clearances carried out with a SAD form must also be sent for archiving to the customs office that carried out the customs clearance.

Direct representation or indirect representation

Information to be included in an electronic customs declaration:

  • Additional information code FIPTL for the consignment (authorisation to use the procedure according to UCC Article 166), description under the authorisation number, and the time limit (dd/mm/yy). 
  • Under attachments, select the document type and enter the identifier “not known”.

Direct representation on guarantor’s responsibility

Information to be included in an electronic customs declaration:

  • Additional information code FIPTP for the consignment (authorisation to use the procedure according to UCC Article 166), description under the request to apply DA Article 147, and the time limit (dd/mm/yy).
  • Under attachments, select the document type and enter the identifier “not known”.

If you are submitting a two-stage declaration or a special procedure declaration in the ITU system, be sure to use attachment codes 7PTL or 7PTP and give the date of processing as the attachment date. If you use a SAD form, enter the information under section 44 with the code XXX.

Direct representation or indirect representation

Information to be included in an electronic customs declaration:

  • Additional information code FIPTL for the consignment (authorisation to use the procedure according to UCC Article 166), description under the authorisation number, and the time limit (dd/mm/yy). 
  • Under attachments, select the document type and enter the identifier “not known”.

Direct representation on guarantor’s responsibility

Information to be included in an electronic customs declaration:

  • Additional information code FIPTP for the consignment (authorisation to use the procedure according to UCC Article 166), description under the request to apply DA Article 147, and the time limit (dd/mm/yy).
  • Under attachments, select the document type and enter the identifier “not known”.

If you are submitting a two-stage declaration or a special procedure declaration in the ITU system, be sure to use attachment codes 7PTL or 7PTP and give the date of processing as the attachment date. If you use a SAD form, enter the information under section 44 with the code XXX.

Since the Union Customs Code entered into force on 1 May 2016, the authorisations to present missing documents have been covered by the authorisation for regular use of simplified customs declarations. This means that the current holders of authorisations to present missing documents must meet the criteria for granting the new authorisation, so that the authorisation remains valid.

Transition period

The valid authorisations to present missing documents remain valid no longer than until 1 May 2019.

During the transition period 1 May 2016–1 May 2019, the Customs Authorisation Centre will contact the authorisation holders and map out their need for authorisations. In order to assess whether the new authorisation criteria are met, the Authorisation Centre will send an enquiry to customers who need the authorisation for regular use of simplified customs declarations. There is no need for authorisation holders to request an assessment separately.

The new authorisation criteria:

  • The applicant complies with the the customs requiremens (the business has not committed any serious infringements of customs or tax legislation).
  • The applicant has procedures for handling authorisations and certificates granted in accordance with trade policy measures or related to the trade with agricultural products.
  • The applicant has instructions for employees on informing the customs authorities of any compliance problems and establish procedures for informing the customs authorities of such problems.
  • The applicant has appropriate procedures for handling import and export licences on goods subject to prohibitions and restrictions, including measures for separating goods subject to prohibitions or restrictions from other goods and which serve to ensure compliance with the said prohibitions and restrictions.

                            

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