Centralised clearance for import (CCI)

Centralised clearance for import (CCI) is an import simplification that will be introduced in stages in all Member States of the EU customs territory. The advantage of CCI is that companies can submit customs declarations in a centralised manner to one customs office located in the EU territory even if the goods were located in another Member State.

CCI requires an authorisation for centralised clearance applied for in advance. The authorisation must be applied for in the country whose customs authority is competent to grant the authorisation. The authorisation must be applied for from a country where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities to be covered by the decision are to be carried out. When you want to submit the declarations to Finland, you will need an authorisation granted by the Customs Authorisation Centre.

The authorisation allows a company to centralise its import customs transactions at a single point in one Member State and in that way carry out its accounting, logistics and distribution activities with a single customs office.

The company can submit the customs declaration or appoint a representative to do it. If the company uses a representative, only direct representation is possible. The representative can’t act as an indirect representative or as a direct representative under the guarantor’s responsibility. Moreover, the representative can’t apply for an authorisation for centralised clearance for themselves in order to submit declarations on behalf of another declarant.

CCI declarations can be submitted to Finnish Customs only via message exchange, which means that they can’t be submitted via the Customs Clearance Service. 

How to get started with CCI 

Start by applying for both an authorisation for centralised clearance (CCL authorisation) for import and a Union-level comprehensive guarantee authorisation at the same time. The company must have a comprehensive guarantee authorisation valid in all the Member States where the company wants to present goods using the CCL authorisation. 

Lastly, test the message-format declarations to be submitted for centralised clearance. You can start submitting declarations when the required authorisations and testing have been accepted. The required authorisations refer e.g. to the comprehensive guarantee authorisation valid in more than one EU Member State, the CCL authorisation and the decision on message exchange (SSA). You should also find out what authorisations and obligations to register are required from the Member States where the authorisation is going to be used. 

How to apply for the CCL authorisation 

The CCL authorisation must be applied for from the competent customs authority that is also the Supervising Customs Office for Centralised Clearance for Import (SCI). Companies apply for the authorisation from Finland in the Customs Decisions System (CDS). 

The CCL authorisation can’t be applied for regarding the following: entry summary declaration, temporary storage declaration and transit declaration.

Please note the following before applying for the authorisation: 

• The authorisation applicant must be an authorised economic operator (AEO). 
• The applicant must have a comprehensive guarantee authorisation valid in all the Member States where the CCL authorisation is going to be used.
• The only possible type of representation is direct representation, and the declarant in the customs declaration must be the holder of the authorisation.
  • You can’t use indirect representation or direct representation under the guarantor’s responsibility.
• The SCI will only levy the import duties due on the import declaration. 
• If there are national taxes due on the goods, such as import VAT, they will be levied in accordance with the national legislation applicable at the customs office of presentation (PCI). 
  • The applicant must be registered for VAT also in the country of presentation. Before applying for the authorisation, contact the country of presentation to find out if there are any other import-related obligations to register. 
  • The country of presentation may also accept e.g. the use of a tax representative. 

Both customs offices must perform the necessary controls. After this, release of the goods e.g. for free circulation is possible, and the decision on release will be sent to the declarant.

The national taxes, such as import VAT and excise duty, will be levied on the goods in the country of consumption.

Controls of goods covered by the customs declaration

The PCI is responsible for controls of goods, sampling and laboratory examinations. 

Customs carries out the same control measures in central clearance as regarding other declarations before release of the goods (Article 188 UCC). 

The PCI can carry out controls after The declaration concerning a planned movement can only be submitted after receipt of the customs declaration. Controls can be carried out if, for example,

• the customs declaration and relating documents are to be examined
• the declarant is required to provide other documents relating to the customs declaration
• the declared goods are to be examined more closely, that is, a physical control is to be carried out
• samples are to be taken for analysis or detailed examination of the goods.

The goods can only be released once both customs offices have carried out the necessary control measures.

The declaration may also be subject to document controls 

Customs can always require presentation of documents attached to the customs declaration. 

Regarding controls relating to the declaration and to presentation of attached documents, the company must always contact the SCI. The attached documents must be presented to the SCI, even if it is the PCI that requires presentation of the documents.

Restrictions to using the authorisation

The terms of the authorisation may restrict the use of the authorisation e.g. in such way that the authorisation can’t be used for all declaration types or all procedures. The customs procedures for which the granted authorisation can be used are indicated in the granted authorisation. If you want to use the granted authorisation for other procedures or countries than the ones indicated in the authorisation, you should apply for amendment of the authorisation. 

For the time being, movement to an excise warehouse under the procedure 07, 44 or 45 is not possible with the CCL authorisation. However, the CCL authorisation can be used for the customs clearance of excise goods when the goods are not moved under excise duty suspension.

In Finland, it is not possible to use the CCL authorisation for import across the tax border. Here, import across the tax border refers to bringing in goods from another EU country to Åland or between Åland and mainland Finland.  

Authorisation can be applied for to use the following procedures: 

• release for free circulation (customs procedure codes 01, 40, 46, 48, 42) 
• re-export (customs procedure codes 61 and 63)
• special procedures
  • inward processing (procedure code 51) 
  • customs warehousing (procedure code 71) 
  • end-use (procedure code 44). 
    • You can’t, however, use the end-use procedure code 44, if the goods are going to be moved to an excise warehouse. 

You can use the CCL authorisation to submit the these customs declarations 

You can submit a standard customs declaration where all details of the imported goods are submitted at the same time. 

Simplified customs declarations can only be submitted if the declarant has an SDE authorisation applied for in advance. If you submit simplified declarations, a supplementary declaration must always be submitted for each simplified declaration. 

Making customs declarations through an entry in the declarant’s records is possible only if the declarant has an EIR authorisation. However, a supplementary declaration must be always submitted for each presentation notification. 

Goods can be placed under a special procedure with a standard and a simplified customs declaration, if the declarant has a written authorisation, granted in advance, for the use of the procedure. The authorisation can never be applied for with a customs declaration. 

The guarantee reference number must be provided in the customs declaration

When the customs declaration is submitted to Finland, the guarantee reference number (GRN) must be provided in it. The guarantee must always be valid in the Member State where the customs declaration is submitted, and it must cover at least the import duties. The provided guarantee must also be valid in the Member States indicated as PCIs in the authorisation. The guarantee amount provided can also cover other charges, that is, national taxes. 

Using the authorisation may also require other additional guarantees, such as a national guarantee. The PCI may require a national guarantee granted by the Member State or a separate guarantee to cover e.g. VAT and other national taxes.

Pre-lodged import declaration

CCI declarations can also be pre-lodged. In that case, a CCI presentation notification (FI432) must also be submitted for the goods to the SCI.