Simplifications to customs warehousing
Entry in the declarant’s records (EIR) replaces the standard customs declaration
An entry in the declarant’s records (EIR) replaces the standard customs declaration. The use of EIR for customs clearance requires an authorisation from Customs’ Authorisation Centre. The applicant must meet the AEOC criteria. An AEOC is a trader entitled to certain simplifications relating to customs procedures. If the applicant has a valid AEOC authorisation, it speeds up the application process.
When this simplification is used, the customs declaration is lodged using EIR. Customs is notified of the EIR with a presentation notification. Customs will send a decision on the release after receiving the presentation notification. The date of acceptance for the customs warehousing procedure is the date when the goods are entered in the records. The date of release for the procedure is the date of the release decision concerning the presentation notification.
The holder of the warehousing authorisation is responsible for the entries in the records.
Points to consider
As a part of the application process, the applicant provides a description of their records and logistics system to Customs. Based on the application and description, Customs begins the assessment process where it is assessed whether or not the company’s policies and procedures correspond to the requirements of the authorisation. If the criteria have been inspected previously in connection with the approval of an AEOC certificate, the authorisation process is speeded up.
The product groups, for which an entry in the declarant’s records can be implemented when placing them under a procedure, are defined in the appendix of the authorisation for simplification in accordance with the HS nomenclature, i.e. provided at the level of four digits.
Customs inspects the applicant’s records when the authorisation for simplification is approved. The company’s nature and scope of activity is taken into account, when establishing the data content requirements of the records. The records can be either separate or a part of the stock records of a customs warehouse. The holder of the authorisation must on a daily basis enter into the records, goods received at the customs warehouse.
When an entry in the declarant’s records is used in customs warehousing, the following details must be entered in the records:
- the date of placement under the procedure
- the MRN issued to the presentation notification and the item numbers
- the number of the transport document, if the consignment does not have a separate reference number
- the consignment reference number provided by the holder of the authorisation
- the record reference, which can be omitted if the consignment is otherwise traceable
- the consignee (known)
- the goods description to identify the goods
- the package type and number of packages
- marks and numbers
- possible number of container
- the commodity code entered at a minimum level of six (6) digits
- gross and net mass
- procedure code 7100, customs warehousing procedure
- if necessary, the number of the authorisation for simplification.
There may be grounds for presenting some of the required data e.g. at header level. In addition to the required data, the records must also contain all other information required in the stock records of a customs warehouse. These are, for instance, the number of the customs declaration preceding as well as the one ending the customs warehousing procedure, the date as well as supplementary unit, if necessary.
The authorisation holder shall also observe the general instructions on both the EIR authorisation and the customs warehousing authorisation.
- Supplementary customs declaration not submitted, Union Customs Code Article 167(2)(a)
- Entry in the declarant's records, Union Customs Code Article 182
- Conditions for granting authorisations for entry in the declarant's records, Delegated Regulation Article 150
- Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records, Implementing Regulation Article 234