Centralised Clearance: Streamlining EU Customs Procedures
Quick answer
Centralised clearance allows authorised EU economic operators to lodge customs declarations and complete customs clearance with a single customs office, even when goods are presented at different customs offices. This streamlines customs procedures, reduces administrative burdens, and facilitates trade within the EU single market [1][2][3].
DAsk the AI Customs Broker — free, no sign-up to try.Key takeaways
- Centralised clearance permits customs formalities to be completed centrally by an authorised holder, even if goods are presented at different customs offices [1:1][2:1].
- It applies to various customs procedures, including release for free circulation, customs warehousing, temporary admission, export, and others [3:1].
- Authorised holders must comply with specific obligations regarding customs declarations, notifications, and controls [2:2].
- The supervising customs office coordinates with the customs office of presentation to ensure timely release and compliance [1:2][2:3][4].
- Centralised clearance can include the use of entries in the declarant’s records, subject to conditions [2:4][3:2].
- This procedure supports trade facilitation while ensuring customs controls and compliance with EU legislation [5].
What is Centralised Clearance?
Centralised clearance is a customs simplification measure established under Article 179 of the Union Customs Code (UCC) that allows an authorised economic operator to lodge a customs declaration and complete customs formalities with a single customs office—the supervising customs office—even when goods are physically presented at different customs offices within the EU customs territory [1:3][2:5][3:3].
In practice, this means that a company operating in the EU single market can centralise the customs clearance process, avoiding the need to interact with multiple customs authorities for the same shipment. This reduces duplication of administrative efforts and accelerates the customs clearance process.
The procedure covers a broad range of customs operations, including release for free circulation, customs warehousing, temporary admission, end-use, inward and outward processing, export, and re-export [3:4]. The centralised clearance authorisation is granted by the customs authorities of a Member State, which then acts as the supervising customs office.
Centralised clearance is designed to facilitate trade by simplifying customs formalities, improving communication between customs offices, and enabling more efficient customs clearance while maintaining effective controls [4:1].
Who Can Benefit from Centralised Clearance?
Centralised clearance is available to economic operators who obtain an authorisation from the relevant national customs authorities. Typically, these are companies with established customs compliance records and sufficient capacity to manage customs formalities centrally [3:5].
The authorisation is particularly beneficial for companies involved in complex supply chains with goods moving across multiple Member States or customs offices. It allows them to:
- Submit a single customs declaration to the supervising customs office;
- Avoid lodging multiple declarations at different customs offices of presentation;
- Benefit from streamlined customs controls and risk analysis coordinated by the supervising customs office.
The procedure applies to all types of customs declarations, including standard and simplified declarations, and also to declarations in the form of entries in the declarant’s records, subject to specific conditions [2:6][3:6].
By centralising customs clearance, companies can reduce administrative burdens, improve predictability of customs processes, and potentially speed up the release of goods within the EU single market.
Your Obligations as an Authorised Holder
As the holder of a centralised clearance authorisation, your company assumes specific obligations to ensure compliance and facilitate customs controls.
Customs Declarations and Notifications
You must lodge the customs declaration or notification of presentation with the supervising customs office. This can take the form of:
- A standard customs declaration;
- A simplified customs declaration;
- A notification of presentation;
- Or an entry in the declarant’s records, if authorised [2:7].
Presentation of Goods
Goods must be presented at a competent customs office as specified in the authorisation. The supervising customs office coordinates with the customs office of presentation to ensure that the goods are properly controlled and released.
Communication and Controls
The supervising customs office carries out the necessary customs controls, including risk analysis, and immediately transmits the customs declaration and related information to the customs office of presentation [2:8]. It also informs the customs office of presentation whether the goods may be released or if further controls are required.
The customs office of presentation must respond within the time limits set in the authorisation, confirming whether its controls affect the release of goods or acknowledging requests for additional controls [2:9].
Amendments and Supplementary Declarations
If any amendment or invalidation of the customs declaration occurs after the release of goods, or if a supplementary declaration is lodged, the supervising customs office must transmit this information to the customs office of presentation within specified deadlines [1:4].
Compliance with National Requirements
The authorisation holder must also ensure compliance with national prohibitions, restrictions, excise, VAT, and statistical requirements, as coordinated between the supervising customs office and the customs office of presentation [1:5][4:2].
These obligations require robust internal procedures and IT systems to manage customs declarations, notifications, and communications effectively.
The Role of Supervising and Presentation Customs Offices
Centralised clearance involves cooperation between at least two customs offices:
Supervising Customs Office
The supervising customs office is the customs authority that grants the centralised clearance authorisation and receives the customs declarations or notifications from the authorised holder. It is responsible for:
- Carrying out customs controls and risk analysis;
- Transmitting declarations and control results to the customs office of presentation;
- Informing the customs office of presentation about the release status of goods;
- Managing amendments and supplementary declarations [1:6][2:10][4:3].
Customs Office of Presentation
The customs office of presentation is the customs office where the goods are physically presented. Its role includes:
- Receiving the transmitted customs declaration or notification from the supervising customs office;
- Performing any additional controls, including those related to national prohibitions and restrictions;
- Informing the supervising customs office within the authorised time limits whether the goods can be released or if further controls are necessary [1:7][2:11].
This coordinated communication framework ensures that goods can be released promptly while maintaining effective customs controls and compliance with EU and national legislation.
Centralised Clearance with Entry in Declarant’s Records
Centralised clearance can also be authorised where the customs declaration takes the form of an entry in the declarant’s records, a simplified customs procedure allowing the declarant to record goods movements in their own records rather than lodging a full customs declaration at the customs office [2:12][3:7].
This option requires fulfilling specific conditions laid down in the Union Customs Code and its implementing regulations. The presentation waiver may apply if the holder meets certain obligations, such as notifying the supervising customs office of the presentation of goods [2:13].
Using entries in the declarant’s records under centralised clearance further reduces administrative burdens and facilitates faster customs clearance, especially for companies with well-established customs compliance systems.
Ensuring Compliance and Facilitating Trade
Centralised clearance balances trade facilitation with the need for effective customs controls. It is part of the EU’s broader strategy to simplify customs procedures, reduce unnecessary burdens on economic operators, and ensure compliance with customs legislation [5:1].
To stay compliant and benefit from centralised clearance, companies should:
- Obtain the appropriate authorisation from the relevant national customs authorities;
- Maintain robust internal controls and IT systems to manage customs declarations and communications;
- Ensure timely and accurate lodgement of customs declarations or entries in declarant’s records;
- Cooperate with both the supervising customs office and customs offices of presentation;
- Keep abreast of any amendments to customs legislation and procedural requirements.
By doing so, companies operating in the EU single market can streamline customs clearance, reduce delays, and enhance supply chain efficiency.
Next steps
- Confirm whether your company qualifies for centralised clearance authorisation with the relevant national customs authority.
- Apply for centralised clearance authorisation, specifying the customs procedures to be covered.
- Establish internal procedures and IT systems to lodge customs declarations or entries in declarant’s records with the supervising customs office.
- Coordinate with customs offices of presentation to ensure compliance with presentation and control requirements.
- Monitor communications from customs authorities regarding amendments, supplementary declarations, and release status of goods.
FAQ
What is customs clearance?
Customs clearance is the process by which goods are declared to customs authorities and all formalities, including payment of duties and compliance checks, are completed to allow goods to enter or leave the customs territory legally [2:14].
How long does it take to clear customs clearance?
The duration depends on the type of customs procedure, the completeness of the customs declaration, and the results of risk analysis and controls. Centralised clearance aims to reduce delays by streamlining procedures and coordinating controls between customs offices [2:15][5:2].
What does it mean if my package is at customs clearance?
It means the goods are undergoing customs formalities and controls to verify compliance with customs regulations before release. Under centralised clearance, these formalities are managed by the supervising customs office in coordination with the customs office of presentation [1:8][2:16].
How long does an item stay in customs clearance?
The length of time varies depending on the complexity of the customs formalities, risk analysis outcomes, and any required controls. Centralised clearance procedures seek to expedite this process by allowing a single customs office to manage declarations and controls efficiently [2:17][5:3].
Sources
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