Customs declaration

Simplified declaration (Article 166 UCC). Declarants are allowed to place goods under a customs procedure on the basis of a simplified declaration where either ... Skiptomaincontent EuropeanCommission…TaxationandCustomsUnionBusinessCustomsProceduresforimportandexportCustomsproceduresCustomsdeclarationCustomsdeclaration Whatisacustomsdeclaration?Acustomsdeclarationisanofficialdocumentthatlistsandgivesdetailsofgoodsthatarebeingimportedorexported.Inlegalterms,acustomsdeclarationistheactwherebyapersonindicatesthewishtoplacegoodsunderagivencustomsprocedure.ThislegalprocedureisdescribedintheUnionCustomsCode(UCC)(Articles5(12)and158to187).Whoshouldlodgeacustomsdeclaration?Ingeneralitistheownerofthegoodsorapersonactingonhisbehalf(arepresentative).Thepersonhavingcontroloverthegoodsmayalsoperformit.Thesepersonsmaybeindividualsorcompanies,aswellasincertaincasesassociationsofpersons.AsarulethesepersonsshouldbeestablishedintheEuropeanUnion.Whereshouldacustomsdeclarationbelodged?Thedeclarationshouldbelodgedwiththecustomsofficewherethegoodswereorwillshortlybepresented(Article159(3)UCC).Whyshouldacustomsdeclarationbelodged?Inordertocomplywiththelegalobligationsandtoplacegoodsunderacustomsprocedure,acustomsdeclarationneedstobelodged.Thisshouldhappenintwocases:uponimportation,whengoodsarebroughtintothecustomsterritory,theymustbeassignedtoacustoms-approvedtreatmentoruse(Article48CC)andgoodsintendedforexport-mustbeplacedundertheexportprocedure(Article269UCC).HowtomakeacustomsdeclarationDeclarationsshallbemadeusingelectronicdata-processingtechniques(Article6UCC)ExplanationsupportedbyexamplesondatarequirementsaremodelledinEUCDMGuidanceDocument.UntilthedatesoftheupgradingoftheNationalImportSystemsreferredtointheAnnextoImplementingDecision2014/255/EU,wheremeansotherthanelectronicprocessingtechniquesareusedforthecustomsprocedures,thecustomsdeclarationsshallbelodgedusingtheformsprovidedforinAnnex9,AppendicesB1-D1,asappropriate(Article15TransitionalDelegatedAct).Inspecificcases,acustomsdeclarationmaybelodgedusingmeansotherthanelectronicdata-processingtechniques:inwriting,onaSingleAdministrativeDocument(SAD)orallyorbymeansofanactreplacingacustomsdeclaration.Travelersarenotablyentitledtolodgeanoraldeclaration(asfarastheirpersonalluggageandmeansoftransportareconcerned)aswellasprivateconsignees(inrespectofcertainsmallconsignments).Certainotheractsmayconstituteacustomsdeclaration(Article141UCCDA):goingthroughthegreenor'nothingtodeclare’channel;goingthroughacustomsofficewhichdoesnotoperatethetwo-channel;systemwithoutspontaneouslymakingacustomsdeclaration;affixinga'nothingtodeclare’stickeronthevehiclewherethispossibilityisprovidedfor;orentry/exitinto/fromthecustomsterritoryoftheUnion.CustomsdeclarationsimplificationsTheUCC,TitleVprovidesforthefollowingcustomssimplifications:Simplifieddeclaration(Article166UCC)Declarantsareallowedtoplacegoodsunderacustomsprocedureonthebasisofasimplifieddeclarationwhereeithersomeparticularsorsomedocumentsaremissingatthetimeoflodgingthecustomsdeclaration.Forthenon-regularuseofthesimplifieddeclaration,noauthorisationisrequired.Centralisedclearance(Article179UCC)AcustomsdeclarationmaybelodgedatthecustomsofficeintheMSwheretheauthorisationholderisestablishedirrespectivelyofthefactthatthegoodsarepresentedtocustomsinanotherMS(participatingMS(PMS)–presentationcustomsoffice).ForsuchpurposeanEconomicOperatorhastobegrantedtheCentralisedClearanceauthorisation.Entryinthedeclarant'srecords(Article182UCC)Theauthorisationholderisallowedtolodgeacustomsdeclarationintheformofanentryintothedeclarant’srecordsprovidedthattheparticularsofthatdeclarationareatthedisposalofcustomsatthetimeofitslodgement.Theentryintothedeclarant’srecordscouldbeeitherwithpresentationofgoodsorwithoutpresentation.Forthelateradditionalconditionshavetobefulfilled.Thistypeofcustomsdeclarationisnotallowedforallcustomsprocedures(e.g.exclusionoftransit).Drawing-upofcustomsdeclarationsforgoodsfallingunderdifferenttariffsubheadings(Article177UCC)Thissimplificationallowsforthedrawing-upofasinglecustomsdeclarationforgoodsfallingunderdifferenttariffsubheadings.Insuchcase,theimportorexportdutymustbechargedonthebasisofthetariffsubheadingofthegoodswhicharesubjecttothehighestdutyrate.Self-assessment(Article185UCC)ThisallowsEconomicOperatorstocarryoutcertaincustomsformalitiesusuallycarriedoutbycustomssuchascalculationofduties,andperformingcertaincontrolsundercustomssupervisionRelatedLinksCustomsformalitiesandProcedures–MainmenuTheUnionCustomsCodeSADGUIDANCE–DuringtheUCCtransitionalperiod Sharethispage