Simplified import declarations

In the EU customs legislation, there are simplifications intended to facilitate customs clearance for businesses. Simplified customs declaration procedures can benefit businesses that have regular transactions with Customs. The simplifications require an authorisation from Customs.

The simplifications are

  • using simplified declaration (SDE authorisation)
  • customs declaration made by entry in the records (EIR authorisation)
  • using a single commodity code in a customs declaration
  • simplification of the determination of the customs value of goods (CVA authorisation)
  • centralised clearance (CCL authorisation)
  • self-assessment (SAS authorisation)
  • status of authorised weigher of bananas (AWB authorisation)

Applying for authorisations for simplifications

Upcoming code changes (5 November 2022):

 

1.  General information on simplified declaration procedures


A simplified declaration for periodic clearance must be lodged electronically, e.g. a transport document can no longer be used as a customs declaration.

When an entry in the declarant's records (EIR) is used as a customs declaration, an additional electronic presentation notification must be lodged with Customs

  • An AEO operator can apply for exemption from lodging the presentation notification if all the prerequisites for exemption are fulfilled 

Simplified declarations and supplementary customs declarations in two stages, can in the future also be lodged in the Customs Clearance Service

A simplified declaration for periodic clearance submitted under the fallback procedure, can also in the future be provided with a transport document.

  • The transport document must contain the same information as the simplified declaration
  • When the fallback procedure has ended, an electronic customs declaration must be lodged
  • Several summarising supplementary customs declarations can be lodged per period
  • All the simplified customs declarations provided for the period must be declared with some form of supplementary declaration  

The time limits for submitting a supplementary declaration are still

  • for a periodic clearance, i.e. a summarising declaration, within 10 days after the end of the period 
  • for other than summarising declarations, within 10 days from the release date
 

2. Generation of the MRN

  • The simplified declaration and the presentation notification receive their own MRNs
  • The summarising supplementary declaration provided for the period as well as the summarising customs declaration for EIR receive new MRNs 
  • If the company has been granted exemption from lodging a presentation notification, the supplementary declaration receives a new MRN.   
  • If it is a question of submitting other than declarations in two stages for a period, the supplementary declarations do not receive a new MRN
 

3. General information on periodic clearance

  • How an error detected in a simplified customs declaration is corrected:
    • If the error is detected before the goods are released, it can be corrected in the simplified declaration
    • If the error is detected after the goods have been released, it is corrected in a supplementary declaration
    • If the error can’t be corrected in a supplementary declaration, an amendment of the simplified declaration must be requested. If a simplified declaration can’t be amended, an invalidation of the customs declaration must be requested and a new declaration must be made
  • The supplementary declaration must be provided for each seller and term of delivery
  • In the supplementary declaration, you can only enter as previous document such a simplified declaration by which the declared goods have been released or which amendment procedure is completed
  • If a presentation notification is not provided for a pre-lodged simplified declaration, Customs will invalidate it automatically 30 days after the declaration was lodged
  • A maximum of 9 999 previous documents, i.e. simplified declarations, can be declared with a summarising supplementary declaration
    • Enter at declaration header level ‘MRN’ as the type of previous document
  • Goods subject to anti-dumping duties and countervailing duties can’t be declared in periodic declarations
 

4. New additional declaration types and their codes

The additional declaration types are changing. The type of additional declaration determines for example

  • if the declaration has been lodged in advance or retrospectively
  • if the declarant has been granted an SDE authorisation for simplified declarations from the Customs Authorisation Centre, or if the declarations are occasional, in which case an authorisation is not required

Changes to the additional declaration types:

  • the types of simplified declarations ‘BPW’ and ‘BPM’ are in the future ‘C – simplified customs declaration’ and ‘F – pre-lodged simplified customs declaration’
  • the types of summarising supplementary declarations ‘XPW’ and ‘XPM’ are in the future ‘U – supplementary summarising customs declaration’

In the future, the length of the aggregation period in the periodic declarations should be provided with the additional information code ‘FIPER’ (description either W=week or M=month) and with the tax determination date, which is the first day of the period

 

5. Examples of codes to be used

Provide the type of authorisation and its number in the section ‘Authorisations’ of the declaration:

  • SDE – authorisation to use simplified declaration
  • EIR – authorisation for making a customs declaration by an entry of data in the declarant’s records

In the customs declaration, you still enter the data of products that require a phytosanitary control:

  • Registration number in the plant protection register
  • Number of the phytosanitary certificate
  • The CHED-PP number from the Traces system
 

6. A preliminary listing of details in the simplified declaration, if the supplementary declaration is provided as a summarising declaration (additional information ‘FIPER’)

 

6.1. Table 1 

Header level entries of a simplified declaration for periodic clearance subject to authorisation, when a summarising declaration is used as a supplementary declaration

May change in the supplementary declaration

To be noted

The declaration’s reference number and additional reference

Must be changed

The supplementary declaration has its own, separate reference number. Can be a load number.

Declaration type (IM)

No

 

Additional declaration type (C or pre-lodged F)

Must be changed

Supplementary declaration has its own (U)

Total amount invoiced and invoice currency for the item

Yes

Optional in the simplified declaration.

Gross mass of the item

-

Not used
   

 

Representative’s identification number (EORI) code of the representative’s status (direct/indirect) and representative’s nature (Y)

No

 

Declarant’s identification number (EORI) and representative’s nature (Y)

No

 

Exporter (=seller): identification number optional, name and address information

Yes

Provided at header level; only one exporter can be provided in a declaration

Service provider: EORI number of the company that transmits the message to Customs (if  message exchange is used)

No

 

Declarant’s (personal) details: name, email address

Yes

 

Attached documents concerning the whole declaration: type, identifying number (if it exists)

Yes

  

Details on the holder of periodic clearance authorisation = SDE + authorisation No. and holder’s EORI)

No

 

As additional information code for the whole declaration ‘FIPER’ is entered for the aggregation period, which is W (weeks) or M (months)

No

  

Tax determination date, i.e. the day the period begins

No

An amendment of the simplified declaration is not required, even though the load arrives slightly later then the end of the period (the end of the month).  An amendment is not required, if a phytosanitary control is approved at the start of the following period, as long as a release decision is received before providing a supplementary declaration.

Details of the means of transport crossing the border

 

Optional (not required); details of the means of transport are

 not used in the goods item details either

Term of delivery

 

Not used in a simplified declaration. This is provided

in the supplementary declaration.

6.2. Table 2

Goods item details of a simplified declaration for periodic clearance subject to authorisation, when a summarising declaration is used as a supplementary declaration.

 

May change in the supplementary declaration

To be noted

Nature of business  (Transaction)

 

Not used in a simplified declaration.

Code for the country of destination

 

Optional (not required)

Code for the country of dispatch

No

 

Importer’s identification number (EORI) and nature (Y)

No

 

Goods location where Customs can inspect the goods. If a phytosanitary certificate is required, enter ‘C’ as type and the CPs address provided by the Food Authority; otherwise type ‘D’ is generally entered and, for example, the address of the border crossing point or factory as specifying information . 

Yes

The customs office code at the border crossing point can’t be used.  This detail is not required in a supplementary declaration.

The goods location when the customs declaration was made: address of the border crossing point

Yes

Not required in a supplementary declaration.

Goods item number

Yes

 

Statistical value

Yes

Not used in a simplified declaration.

Goods description and commodity code (10 digits)

Yes

 

Invoice value of goods item (+ adjustment items)

 

Optional (not required)

Gross mass and net mass

Yes

 

Supplementary unit (m3)

Yes

 

Procedure and previous procedure (40, 00)

No

 

Additional procedure code (999=no additional procedure)

Yes

 

Kind of packages (if unpacked i.e. NE, number of packages/consignment details are not provided as additional information)

Yes

 

Code of country of origin (and code type OC)

Yes

 

Additional documents. For example, a phytosanitary certificate for coniferous wood (type N851) and the Traces declaration (type C085) and the Food Authority’s registration number (type 5REK) as well as some trade document or agreement that shows the value of the goods. Enter the documents identification number in addition to the type.

Yes

In a supplementary declaration, the phytosanitary certificate numbers or the Traces declaration numbers are not required.

Additional information of the goods item (if required)

Yes

 

Previous documents, (type of entry summary declaration = 355 and identification number MRN)

Yes

Please note! In a supplementary declaration, the MRNs received for

 the simplified declarations are entered on header level; one supplementary declaration can contain up to 9 999

reference numbers. 

7. Examples of codes used for the declaration procedure entry in the declarant’s records (EIR)

The additional declaration types for the customs declaration will change 

  • The summarising declaration types ‘ZPW’ and ‘ZPM’ are in the future ‘V – supplementary summarising customs declaration’  
  • When you add a supplementary declaration to the presentation notification, you should still enter as additional declaration type ‘Z – supplementary customs declaration’ 
  • Based on the authorisation, the customs procedure for the presentation notification is 40 or some other procedure
  • When you make a periodic supplementary summarising import declaration, enter in the additional information of the declaration header the length of the aggregation period with the code ‘FIPER’ (W = week, M = month)
 

8. Declaration in two stages, when a supplementary declaration is provided for a single simplified declaration

If you are lodging a supplementary declaration of type X or Y, only some of the details can be changed compared to a simplified declaration

  • If you are lodging a summarising supplementary declaration of type U, several details can be changed

In the supplementary declaration, the simplified declaration’s MRN must be entered as the previous document in the goods item details

The declaration can be lodged occasionally, without a written authorisation granted by Customs. If you lodge simplified customs declarations regularly, apply for an authorisation to use simplified declarations from Customs Authorisation Centre

When you lodge an occasional simplified declaration, enter as additional declaration type ‘B – Simplified (occasional).’ 

  • When you lodge the simplified declaration in advance, enter as additional declaration type ‘E – Pre-lodged simplified declaration (occasional).’
  • When you lodge the supplementary declaration, enter as additional declaration type ‘X – Supplementary (occasional)’

When you have an authorisation to use simplified declarations granted by Customs Authorisation Centre and you lodge a simplified declaration, enter as additional declaration code ‘C – Simplified (SDE-authorisation).’ 

  • When you lodge the simplified declaration in advance, enter as additional declaration type ‘F – Pre-lodged simplified (SDE authorisation).’
  • When you lodge the supplementary declaration, enter as additional declaration type ‘Y – Supplementary (SDE authorisation).’