Supplementary customs declaration for each simplified declaration

A supplementary customs declaration for each simplified declaration means a two-stage declaration process as follows:

  1. First, a simplified customs declaration which may omit certain details is lodged for the imported goods. With the simplified customs declaration the goods are released for free circulation.
  1. In a supplementary customs declaration, the details missing from the simplified customs declaration are provided for customs clearance. The supplementary customs declaration must be lodged within 10 days of the release of the goods.

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

How do I lodge a simplified and a supplementary customs declaration?

The simplified import declaration and the supplementary import declaration can be lodged via message exchange or the Customs Clearance Service. For more detailed guidance, see “Details provided in a simplified customs declaration” and “Details that can be amended using a supplementary customs declaration” on this page.

Do I need an authorisation?

You can lodge supplementary declarations occasionally without a separate authorisation. In these cases, the simplified declaration serves as an application for authorisation.

If you wish to lodge supplementary customs declarations regularly, you must have a written authorisation granted by the Customs Authorisation Centre.

Apply for the authorisation to use simplified declaration (SDE) from the Customs Authorisation Centre. Read more about applying for authorisation.

Points to consider

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”
    • 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”.
  • 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
  • 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.

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.

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.

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.