Splitting an import declaration
If Customs has notified you of control or sampling, you can split a message declaration or a manual declaration if only a part of the declaration header will be inspected or examined or if a part of the goods cannot be released. In its notification, Customs will indicate the time limit for splitting the declaration. It is not possible to split declarations in the service Import declarations for businesses – special procedures.
You can split a declaration if a part of the goods are left to wait for the control result or if a part of the goods cannot be released.
You must submit the new declarations within the given time limit. If you haven’t split the declaration within the time limit, Customs will reject the split declarations.
Customs will notify you of the possibility to split a customs declaration by sending
- a message notifying you of an inspection or examination or
- a release rejection decision.
In the case of release for free circulation with a standard customs declaration, provide the following details in the split declarations:
- Additional information code FIJAE for the consignment to be declared and the MRN of the original import declaration as its qualifier
- Acceptance date of the original customs declaration under ‘Tax determination date.’
- If 30 days have passed since the original customs declaration was accepted, enter the declaration’s MRN with the FICON code, so the declaration is brought up for processing.
- Use the code FIXXX in the split declaration to describe what kind of split is in question. For example FIXXX ‘Products entered in this declaration are not subject to sampling.
In the case of a special procedure or a simplification submitted with a message, you must provide the following details in the split declarations:
- purpose of the declaration = 5 split declaration
- code 998, the customs clearance number and acceptance date of the original declaration in the additional documents to the transaction
- acceptance date of the original customs declaration under tax determination date.
- When you submit a SAD form with a declaration for a special procedure or a simplified declaration to a customs office, Customs will notify you of the possibility to split a customs declaration in connection with a notification of inspection or examination or by sending you a release rejection decision.
- If you want to split a customs declaration, you must complete two new SADs. You must provide the customs clearance number of the original declaration in Box 44 ‘additional information’.
- the customs declaration will stand by for the inspection/examination results or
- Customs will take other required measures or
- Customs will make a decision on release.
When you have submitted the new import declarations, Customs checks that all the goods items declared in the original customs declaration are included in the new declarations. Customs invalidates the original the customs declaration. You will receive the invalidation decision either electronically or on paper, depending on how you submitted the original declaration.