Customs declarations on periodic clearances to be renewed in autumn 2022

New customs declarations for periodic clearances will be taken into use in autumn 2022. As of that time, declarations are always to be submitted through the Import Declaration Service or in message format. The most significant change is the fact that goods will no longer be released into free circulation with a consignment note on the border or in the place of arrival. Instead, an electronic simplified import declaration must be submitted separately for each consignment.

An electronic simplified import declaration to be submitted separately for each import consignment

The customs declaration that currently starts a periodic clearance will no longer be used. In the future, consignment notes cannot be used as customs declarations. They will serve only as transport documents. As for information contents of consignment notes, Customs does not have any specific requirements except in possible fallback procedures.

After the renewal, a separate simplified import declaration must be submitted separately for each arriving import consignment. A declaration can be submitted in advance no more than 30 days before the arrival of goods. In reply, Customs will send a Movement Reference Number (MRN) for the declaration. When goods arrive at the customs office of arrival, the MRN of the entry summary declaration must be shown to Customs. Once Customs has processed the customs declaration and carried out the necessary measures, the declarant will receive a decision on release for the consignment.

Information to be provided in a simplified declaration

A declaration can cover only one means of transport, exporter, importer or term of delivery. For example, if there are two exporters for an import consignment, this requires two simplified declarations.

However, a single declaration can cover several trade agreements. The duration of the period is indicated with an additional information code. The first day of the period must be given as the tax determination date. If the tax determination date is incorrect, it must be corrected.

Information to be provided in a supplementary declaration

A supplementary declaration can be submitted as a summarising declaration for a single period which can still be a calendar week or month.A calendar week can be applied in all situations, but a calendar month can only be used if import duty is not levied on the goods to be imported.

As before, a supplementary declaration must be submitted within ten days of the end of the period.A supplementary declaration covers all information on simplified declarations under the period in question. Consignments that arrive under the same mode of transport, from the same exporter to the same importer, and under the same term of delivery are declared with the same supplementary declaration. In the future, goods released for free circulation at different border crossing locations are declared with a single supplementary declaration. A supplementary declaration can also cover commodity codes that are not included in simplified declarations, given that the correct commodity code was verified only at the time of receiving the goods.

After the renewal, supplementary declarations must include the MRNs of simplified declarations submitted as previous documents. The submitter of a supplementary summarising declaration must be the same person as the submitter of a simplified declaration.

A maximum of 99 previous documents, i.e. simplified declarations, can be declared for a consignment under a supplementary declaration. If there are more than 99 documents for a single consignment during a period, then the same commodity code must be declared for several consignments. On a supplementary declaration, the first day of the period must be given as the tax determination date.

Correcting a simplified declaration and other things to note

Some information required for a simplified declaration, such as details on value and quantity, can be given as estimates. Certain information in a simplified declaration can be changed when submitting a supplementary declaration. According to plans, this information would include the additional reference, details on value and quantity, term of delivery, office ID of the declarant, and the e-invoicing address given with a FIVER code. The information will be determined later in message descriptions and instructions.

Declarants can correct simplified declarations only before release. After release, corrections can be made either with a supplementary declaration or by requesting correction. For example, changes to details on the exporter or tax determination date must be applied for with a correction request. Even if a declaration is submitted by another operator on behalf of a company, the company itself can nevertheless request a correction after the customs clearance decision has been issued.

Customs renews periodic customs clearance authorisations issued before April 2016 when the Union Customs Code began to be applied. Customs will contact authorisation holders. Instructions for holders of authorisations for simplified declarations will also be renewed and published later on the Customs website.

Message declarants must be sure to update their customs clearance software before they can start using the new declarations. Customs will publish the message descriptions for the new declarations on its website.

More information: UCC/UTU customer project, ucc(at)tulli.fi