Supplementary periodic import declarations

A supplementary periodic import declaration means that

  • a simplified customs declaration is lodged at the beginning of the period
  • during the period, the goods items are released for free circulation with the document indicated in the authorisation (usually the consignment note with the necessary particulars) and
  • a supplementary customs declaration is lodged for all the goods items imported during the period.

This requires an authorisation (Authorisation to use simplified declaration (SDE)) granted by the Customs Authorisation Centre. Authorisations for simlpifications

If customs duty is levied on the goods, the length of the period is one week. If only value added tax is levied, the length of the period is one week or one month.

  • The simplified customs declaration that starts the period can be lodged before the start of the period or before the arrival of the first consignment. However, it must be lodged no later than when the first goods item arrives.
  • The supplementary customs declaration must be lodged within 10 days from the end of the period regarding message declarations and within 7 days regarding declarations lodged with a SAD form.
  • The simplified import declaration and the supplementary import declaration can be lodged as a message or with a SAD form.

Points to consider

Electronic declaration

  • Declaration code BPM = a simplified customs declaration that starts a one-month period or
  • Declaration code BPW = a simplified customs declaration that starts a one-week period
  • The first day of the period is to be entered in the declaration data for the transaction, under exceptional tax determination date.
  • Additional documents to the transaction: code 7JTL (standard authorisation), authorisation number and date
  • After the goods description or under “marks and numbers”, enter the text “PERIODIC CLEARANCE”, authorisation number and the dates of the period. Otherwise the information is not shown in the decision on release.

SAD form

  • Box A: enter the first day of the period
  • In box 44, for the first goods item, enter:
  • code BPM = a simplified customs declaration that starts a one-month period or
  • code BPW = a simplified customs declaration that starts a one-week period
  • code 7JTL (standard authorisation), authorisation number and date.

Electronic declaration

  • declaration code XPM = supplementary declaration for a one-month period or
  • declaration code XPW = supplementary declaration for a one-week period
  • Additional information: code XNX and the total number of releases during the period, no other information than the number shall be entered, example: XNX 115.

SAD form

  • In box 44, for the first goods item, enter:
  • code XPM = supplementary declaration for a one-month period or
  • code XPW = supplementary declaration for a one-week period
  • code XNX and the total number of releases during the period, no other information than the number shall be entered (example: XNX 115).

The following information cannot be changed between the simplified and the supplementary import declaration:

  • declaration type
  • code for the country of dispatch
  • declaration reference
  • project code
  • role, identifier, type and country of the operator
  • operator identifier extension
  • type of operator’s representation
  • language used by the customer
  • exceptional tax determination date
  • date of arrival.

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.