Simplified import procedure – how it works and when it pays off

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Two forms of simplification for EU imports

The Union Customs Code (Regulation 952/2013) provides for two forms of simplification. Both end with a supplementary declaration, and the simplified declaration (or entry in the records) and the supplementary declaration form a single, indivisible instrument (Article 167(4)).

• Simplified declaration (Article 166) – certain particulars or supporting documents may be omitted from the declaration. You must hold the missing documents and make them available to customs within the set time limit. Regular use requires an authorisation.
• Entry in the declarant's records (Article 182) – customs may allow a declaration to be made as an entry in your records, provided the declaration data are available to customs in your electronic system (for example a WMS or ERP). The declaration is deemed accepted when the goods are entered in the records. Customs may also waive the requirement to present the goods; the goods are then deemed released at the time of entry, if the conditions in Article 182(3) are met (including AEO status for customs simplifications).

The supplementary declaration – deadline

The supplementary declaration may be general, periodic or recapitulative (Article 167(1)). The time limits come from Delegated Regulation 2015/2446 (Article 146): where customs enter the duty in the usual way, the supplementary declaration is due within 10 days of the release of the goods. Where duty is entered in the accounts periodically and the supplementary declaration is general, periodic or recapitulative, the period it covers may not exceed one calendar month, and the deadline, set by customs, may not exceed 10 days after the end of that period.

Who can use it and on what conditions

An authorisation for the regular use of simplified declarations is granted where the applicant, among other things, has no serious or repeated infringements of customs and tax law (the criterion in Article 39(a) of the Code) and applies suitable procedures for handling licences, prohibitions and restrictions (Article 145 of Regulation 2015/2446). Holders of AEO status for customs simplifications (AEOC) are deemed to meet some of these conditions if their records are adequate for placing goods under a procedure on the basis of a simplified declaration. Check the detailed requirements and how to apply with the customs authority competent for your registered office.

When a simplified procedure does not pay off

• you import only occasionally, so the cost of applying and maintaining a records system outweighs the time saved,
• you have no records system that can give customs access to the data (relevant to entry in the records),
• you have recent infringements of customs or tax rules that may make an authorisation hard to obtain.

In that case a standard customs declaration lodged by a customs agent each time is simpler – see also the simplified declaration procedure – is it worth it?

Can a customs agent use simplifications on your behalf

It depends on the scope of the authorisation and the type of representation. Under indirect representation the agent is the declarant and the importer is also a customs debtor; the debtors are jointly and severally liable (Articles 77(3) and 84 of the Code). We explain this in our article on direct and indirect customs representation. Every declaration also needs the importer's EORI number – here is how to get one.

Want to check whether simplification makes sense for your import volume? Get in touch – we will review your data and suggest the simplest form of declaration. For imports from Great Britain, see also our import service.

Sources

• Regulation (EU) No 952/2013 – Union Customs Code, Articles 166, 167, 182
• Delegated Regulation (EU) 2015/2446, Articles 145–147

Frequently asked questions