Supplementary customs declaration for each simplified declaration

A supplementary customs declaration must be submitted for each simplified customs declaration. This means that simplified customs declaration comprises two stages. 

First, you are required to submit a simplified customs declaration for your import goods.

  • Simplified customs declarations miss certain information, as some information is only required on the supplementary declaration. Even when specific information is missing, goods are released for free circulation with a simplified customs declaration. Read the instructions for submitting a simplified customs declaration under “Information to be submitted on a simplified customs declaration”. 

You should submit a subsequent supplementary customs declaration on goods that you declared with a simplified customs declaration. 

  • A supplementary customs declaration contains information and documentation that your simplified declaration did not contain. Moreover, you have the possibility to make changes to some information that you provided in your simplified declaration. Supplementary information is required for example for customs clearance and taxation of goods. A supplementary customs declaration must be lodged within 10 days of the release of the goods. Read the instructions for submitting a supplementary customs declaration under “Information that can be changed with a supplementary customs declaration”. 

Please note that a supplementary customs declaration can also be lodged at the end of a period as a recapitulative declaration, in which case it supplements more than one simplified customs declaration. Read more about supplementary periodic customs declarations.

Using a simplified and a supplementary customs declaration

You can use the simplified declaration procedure for example in the following situations:

  • You are receiving bulk goods, and the final import quantity of the goods can be verified only after unloading the goods.
  • You will receive a trade invoice or will know the transport costs for determining the customs value only after you receive the goods.

Submitting a simplified customs declaration also requires that you submit the missing information or documentation by the due date of the supplementary customs declaration. For example, if the missing piece of information is a document for which you will need a longer time to deliver, you can also apply for authorisation to present missing documentation. Read more about the authorisation to present missing documents.

You can submit your simplified declaration and supplementary declaration via message exchange or the Customs Clearance Service. 

Is an authorisation needed for declarations?

If you submit only a random simplified customs declaration and a related supplementary declaration, you can do so without prior authorisation. You can indicate random use in your customs declaration by selecting the type of additional declaration. 

If you wish to submit simplified customs declarations and supplementary declarations regularly, you must have a written authorisation granted by the Customs Authorisation Centre. If you do not have an authorisation for using the simplified customs procedure (SDE authorisation), you should apply for a new authorisation. If you have a valid authorisation that you wish to change, you should apply for an amendment to your authorisation. You can apply for a new authorisation or an amendment in the Authorisations and Decisions service.

Authorisation holder in customs declarations

You must always indicate the authorisation holder under the “Declarant” section in your customs declaration. If the declarant’s SDE authorisation covers several simplifications, you can use several of them. For example, if you have both an authorisation to present a missing document and an authorisation for two-stage declaration, you can use both authorisations in the same declaration.

If your company submits customs declarations itself and does not use a representative, the authorisation is sought for the company.

When the declaration is submitted by a representative, the authorisation is granted according to the type of representation used by the customer:

  • In cases of direct representation or direct representation with the liability of a guarantor, the declarant (importer) must have prior authorisation.
  • In cases of indirect representation, the customs representative (forwarding agency) must have the authorisation in advance. Forwarding agencies can indicate their own SDE authorisations in their customers’ declarations only when they act as indirect representatives, i.e. as declarants in customs declarations. 

To be authorised for simplified declarations, you may be required to have a comprehensive guarantee authorisation. The guarantee amount depends on the range of goods, i.e. if the import goods are subject to import duties. The guarantee amount can also depend on whether your company is registered as a VAT payer. For example, if the import goods are not subject to import duties and your company has registered itself as a VAT payer, a comprehensive guarantee authorisation is not necessarily required for applying for an authorisation to submit simplified declarations. Read more about comprehensive guarantees.

Other things to note

A simplified declaration may omit certain details which are mandatory in a standard customs declaration.

Lodge a simplified declaration as follows:

  • When you are lodging the declaration in the Customs Clearance Service, choose “Simplified declaration” and the appropriate additional declaration type.
  • When you are lodging the declaration via message exchange, the simplified declaration is chosen simply using the additional declaration type.

Under “Parties”, provide

  • if you have an SDE authorisation, the number of the authorisation
  • declarant, importer, exporter as well as representative, if a representative is used

At declaration header level, provide

  • trader reference
  • additional declaration type
    • If you have an authorisation granted by the Customs Authorisation Centre, provide one of the following:
      • “C – Simplified customs declaration with regular use”
      • “F – Pre-lodged simplified customs declaration with regular use”
        • You can submit a pre-lodged declaration as soon as you know the MRN of the previous document.
    • If you don’t have an authorisation provide one of the following:
      • ”B – Simplified declaration on occasional basis"
      • ”E – Pre-lodged simplified declaration on occasional basis”.
        • You can submit a pre-lodged declaration as soon as you know the MRN of the previous document.
  • mode of transport at the border and nationality of the means of transport
  • dispatch country
  • destination country
  • the location of the goods when the declaration is submitted as well as proposed control location
  • container, if the goods are in a container.

At goods item level, provide

  • requested procedure, previous procedure and additional procedure
  • origin country
  • commodity code and goods description as well as details of any restrictions on the goods
    • Provide the required documents for goods subject to restrictions, e.g. the phytosanitary certificate (N851), CHED-PP – the number of the Traces declaration (C085) and the registration number from the Food Authority (5REK)
  • packages and kind of packages
  • details of previous documents
    • If the previous document is an entry summary declaration, provide the code for the previous document and its reference MRN, as well as the consignment ID.
  • additional information and additional documents related to the goods
  • gross mass and net mass of the goods
  • transaction price
    • Provide the actual value of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”. 
      • In the simplified declaration, you can provide the value of the goods as an estimate that you can change in the supplementary customs declaration.
        • If you do not have the final value information, you can use the average price of the goods or the computed value of the goods, which is based e.g. on the commercial contract for the goods, on earlier purchases or on the value indicated in the order confirmation. 
      • In declarations for special procedures, always provide the actual value of the goods already in the simplified declaration.
  • preference

Please note that if you are applying for a tariff quota with a simplified customs declaration, you can’t apply for another tariff quota with a supplementary customs declaration. Read more about tariff quotas.

Read more about submitting an import declaration in advance.

Certain details provided in a simplified declaration can be amended when submitting a supplementary declaration.

Below are instructions for a situation, where a supplementary declaration is submitted separately for each simplified declaration. If you are lodging a supplementary periodic declaration, read the instructions on supplementary periodic declarations.

How do I lodge a supplementary customs declaration?

Lodge a supplementary customs declaration as follows:

  • When you lodge the declaration in the Customs Clearance Service
    • Select “Supplementary customs declaration”.
    • Select the MRN of the simplified declaration in list. 
  • When you lodge the declaration via message exchange:
    • Provide one of the following additional declaration types: 
      • “Y – supplementary declaration of simplified declarations (codes C and F)”, if you have an authorisation granted by the Customs Authorisation Centre
      • “X – supplementary declaration of simplified declarations (codes B and E)”, if you don’t have an authorisation. 
  • The declaration must also be directed at the correct simplified declaration according to the MRN. 

What details can be amended or added using a supplementary customs declaration?

With a supplementary customs declaration, you can amend some of the details provided in the simplified declaration. In addition, the details missing from the simplified customs declaration must be provided using a supplementary customs declaration: The following details can be amended or added:

  • Parties:
    • exporter
  • Declaration header:
    • additional trader reference
    • nature of transaction
    • delivery terms
    • transport information
      • mode of transport at the border 
      • arrival transport means (inland transport mode)
    • under “Locations”, the proposed control location
    • additional information
    • additional document details (the invoice number can’t be changed)
  • Goods item:
    • country of preferential origin 
    • goods description
    • gross and net mass for bulk goods
    • value information (goods item-specific transaction price, statistical value and adjustment items)
    • valuation methods
    • preference.

Please note that if you have applied for a tariff quota with a simplified customs declaration, you can’t apply for another tariff quota with a supplementary customs declaration. Read more about tariff quotas.

You can amend details provided in a simplified customs declaration before receiving a decision on release. However, the declaration can’t be amended if Customs has decided to inspect the goods.

With a supplementary customs declaration, you can amend some of the details provided in a simplified declaration (see “ Details that can be amended using a supplementary customs declaration”).

If the amendments to a simplified declaration can’t be made using a supplementary declaration, request amendment of the simplified declaration.

If details provided in a simplified customs declaration can’t be amended, the simplified customs declaration must be invalidated. First, complete a replacement declaration and request invalidation of the incorrect declaration. Also request invalidation of a simplified customs declaration, if the declaration is unnecessary, e.g. if the goods don’t arrive at all.

Read more about amending a customs declaration.

Read more about invalidation.

Always primarily amend the simplified customs declaration. However, if you have amended details that cannot be amended using a supplementary declaration, Customs will reject the supplementary declaration. Amend the incorrect details in the declaration and send the amended customs declaration back to Customs. 

If the details you wish to amend can’t be amended using a supplementary declaration, check if you can amend the supplementary customs declaration. If the declared incorrect details can’t be amended lodge a new replacement standard customs declaration (additional declaration type A) and request invalidation of the customs declaration. Read more about invalidation.

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