Supplementary customs declaration for each simplified declaration

A supplementary customs declaration for each simplified declaration refers to the two-stage declaration procedure where

  • a simplified customs declaration which may omit certain details is first lodged for the goods being imported

  • the goods are released for free circulation with the simplified customs declaration

  • in addition, a supplementary customs declaration which supplements the details provided in the simplified customs declaration is lodged by the given time limit.

With a supplementary customs declaration, you can make additions or amendments to only some of the details provided in a simplified declaration (see “Details that can be amended with a supplementary customs declaration”).

A supplementary customs declaration can also be lodged at the end of a period as a recapitulative declaration, in which case it is 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 in message format or with a SAD form. The declarations cannot be lodged via the online service.

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 two-stage import declarations regularly, you must apply for a written authorisation from the Customs Authorisation Centre.

Time limit

A supplementary customs declaration must be lodged within a specified time from the date when the goods were released.

  • If you lodge the declaration with a message, the supplementary declaration must be submitted within 10 days from the release date.

  • If you lodge the declaration using a SAD form, the supplementary declaration must be submitted within 7 days from the release date.

Points to consider

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

The following details may be omitted:

  • value of the goods and currency
  • value adjustment items
  • taxable amount.

The following details must be provided:

  • declaration code “B – Incomplete declaration”
  • statistical value, which can also be provided as an estimate
  • details of the authorisation granted by the Authorisation Centre
    • code “C512 – SDE – Authorisation to use simplified declaration (Column 7a, Annex A of Delegated Regulation (EU) 2015/2446)”
      • as the description, the number and date of the authorisation
    • In a message declaration, the authorisation details are provided under additional documents to the transaction. On a SAD form, the authorisation details are provided in the details of the first goods item in box 44.

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.

The following details can be amended:

  • additional reference
  • details concerning value (term of delivery, currency and total price of the item to be cleared, transaction price at goods item level and adjustment items, statistical value)
  • consignee
  • customs treatment
  • location of goods
  • postal address for periodic filings
  • warehouse ID
  • nature of transaction
  • relationship between the buyer and seller
  • tax calculation details

In addition, the following detail must be provided in a supplementary declaration:

  • Declaration code “X – A supplementary declaration under a simplified procedure covered by B”.

If you have amended details that cannot be amended when submitting a message-format declaration, Customs will reject the supplementary declaration and send a decision on rejection. Amend the details and respond to the error notification sent by Customs with an amended customs declaration message.

If you have submitted a supplementary customs declaration with a SAD form and you have amended details that cannot be amended, Customs will notify you of the error and request you to amend the details. You can submit the amended SAD form e.g. over the counter at a customs office or send it by post. 


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

With a supplementary customs declaration, you can make additions or amendments to some of the details provided in a simplified declaration (see “Details that can be amended with a supplementary customs declaration”).

If the amendments to a simplified declaration cannot be made using a supplementary declaration, request amendment of the simplified declaration. If details provided in a simplified customs declaration cannot be amended or if the simplified customs declaration is unnecessary, it must be invalidated.

Read more about amending a customs declaration.

Read more about invalidation.