Simplified Customs Declarations: Eligibility and Requirements
Quick answer
Simplified customs declarations allow authorised EU businesses to place goods under customs procedures with reduced data requirements and formalities. Eligibility depends on meeting specific criteria, including compliance with customs obligations and having appropriate internal procedures. Authorised Economic Operators (AEOs) benefit from streamlined access to these declarations, which can also apply to postal consignments under certain conditions.
Key takeaways
- Simplified customs declarations reduce the administrative burden for eligible EU businesses importing or exporting goods within the EU customs territory [1].
- Regular use requires authorisation based on compliance with Union Customs Code criteria and adequate internal procedures [1:1].
- Authorised Economic Operators (AEOs) automatically meet several conditions for simplified declaration authorisation [1:2].
- Entry in the Declarant’s Records (EIDR) is a related simplification allowing customs declarations to be lodged in the declarant’s own records under authorisation [2].
- Postal consignments with a value not exceeding EUR 1,000 may be declared using a reduced data set by postal operators [3].
- Applications for simplified declaration authorisation must demonstrate compliance with specific legal criteria and may be granted only for certain customs procedures [1:3][2:1].
What are Simplified Customs Declarations?
Simplified customs declarations are customs declarations that EU businesses authorised by customs authorities can use to place goods under a customs procedure with fewer data requirements and simplified formalities compared to standard declarations. This procedure facilitates faster customs clearance and reduces administrative burdens by allowing the submission of a reduced data set at the time of placing goods under a customs procedure. The full declaration details can be provided later if necessary.
Under Article 166(2) of the Union Customs Code (UCC), the regular use of simplified declarations requires prior authorisation by the customs authorities of the relevant Member State [1:4]. The Union Customs Code and its delegated acts set out the detailed rules and conditions under which simplified declarations may be used.
In practice, this means that eligible traders can declare goods more efficiently, which is particularly beneficial for businesses with frequent customs operations. However, simplified declarations must be used in accordance with the conditions established to ensure customs control and compliance with applicable regulations.
Who Can Use Simplified Customs Declarations?
The use of simplified customs declarations is generally available to economic operators who have obtained authorisation from the customs authorities. To qualify for this authorisation, applicants must comply with the criteria laid down in Article 39(a) of the UCC, which includes having a satisfactory record of compliance with customs legislation and tax obligations [1:5].
Additionally, applicants must have appropriate procedures in place for handling licences and authorisations related to commercial policy measures or trade in agricultural products, where applicable. They must also ensure that relevant employees are trained to inform customs authorities promptly of any compliance difficulties and have procedures to manage prohibitions and restrictions on goods [1:6].
Authorised Economic Operators (AEOs) benefit from a presumption of compliance with several of these conditions, making it easier for them to obtain authorisation for regular use of simplified declarations [1:7].
Simplified declarations are not available to all operators automatically; customs authorities assess applications on a case-by-case basis, considering the applicant’s compliance history, internal controls, and the nature of goods handled.
Conditions for Regular Use of Simplified Declarations
To be authorised for the regular use of simplified customs declarations, an economic operator must fulfil specific conditions:
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Compliance with Article 39(a) of the UCC: This involves meeting customs compliance and tax obligations, demonstrating a good record of compliance [1:8].
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Procedures for Handling Licences and Authorisations: Where relevant, the operator must have satisfactory internal procedures to manage licences or authorisations related to commercial policy measures or agricultural product trade [1:9].
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Employee Training and Compliance Reporting: The operator must instruct employees to report any compliance difficulties to customs authorities and establish procedures to do so [1:10].
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Handling Prohibitions and Restrictions: Where applicable, procedures must be in place to distinguish goods subject to prohibitions or restrictions and ensure compliance [1:11].
These conditions aim to balance facilitation of trade with the need for effective customs control and prevention of misuse. The conditions are proportionate to the benefits granted by simplified declarations and harmonised across the EU to ensure consistency [4].
Once authorised, the operator may lodge simplified declarations regularly, subject to ongoing compliance and customs supervision.
Authorised Economic Operator (AEO) Benefits
The AEO status is a voluntary certification granted to operators who demonstrate high standards of customs compliance, financial solvency, and supply chain security. AEOs benefit from various customs simplifications, including easier access to simplified customs declarations.
According to Commission Delegated Regulation (EU) 2015/2446, AEOs are deemed to fulfil the conditions related to handling licences, employee training, and procedures for prohibitions and restrictions required for simplified declaration authorisation [1:12]. This presumption reduces the administrative burden on AEOs when applying for simplified declaration authorisation.
For EU businesses operating within the single market, obtaining AEO status can therefore facilitate smoother customs operations, quicker clearance, and reduced formalities, including the use of simplified declarations.
Entry in the Declarant’s Records (EIDR)
Entry in the Declarant’s Records (EIDR) is a related customs simplification that allows authorised operators to lodge customs declarations by recording the relevant data in their own accounting or commercial records instead of submitting a formal customs declaration immediately to the customs authorities [2:2].
Authorisation for EIDR is granted under conditions similar to simplified declarations and requires compliance with criteria in Article 39(a), (b), and (d) of the UCC [2:3]. EIDR may be authorised for various customs procedures, including release for free circulation, customs warehousing, temporary admission, end-use, inward and outward processing, and export or re-export [2:4].
For export and re-export, additional conditions apply, such as the waiver of pre-departure declarations and customs supervision of goods exit [2:5].
The EIDR procedure enhances flexibility for EU businesses by allowing them to manage customs declarations internally, improving efficiency and reducing the need for immediate customs submissions at the point of import or export.
Simplified Declarations for Postal Consignments
Postal consignments benefit from specific simplifications under the UCC. According to Article 6(2) of the UCC and Commission Delegated Regulation (EU) 2015/2446, postal operators may lodge customs declarations for release for free circulation using a reduced data set for goods in postal consignments if the following conditions are met:
- The value of the goods does not exceed EUR 1,000;
- No application for repayment or remission of duties is made;
- The goods are not subject to prohibitions or restrictions [3:1].
In such cases, the simplified declaration procedure applies, facilitating the clearance of low-value goods sent by post. This approach reduces the administrative burden on postal operators and customs authorities while maintaining necessary customs controls.
Goods in postal consignments that benefit from relief from import duty under the common agricultural policy are deemed declared for release upon presentation to customs with the accepted data [5].
For export, goods in postal consignments not exceeding EUR 1,000 and not liable for export duty are deemed declared by their exit from the customs territory of the Union [5:1].
Applying for Simplified Declaration Authorisation
EU businesses seeking to use simplified customs declarations regularly must apply for authorisation from the customs authorities of the Member State where they are established or where the customs procedure will be carried out.
Applications must demonstrate compliance with the criteria set out in Article 39(a) of the UCC and the conditions detailed in Commission Delegated Regulation (EU) 2015/2446, including the existence of adequate internal procedures and employee training [1:13].
The application process involves submitting relevant documentation and may require customs authorities to assess the applicant’s compliance record, internal controls, and ability to meet customs obligations.
Authorisation may be granted for specific customs procedures, such as release for free circulation, customs warehousing, or export, and may be subject to conditions or limitations imposed by the customs authorities [1:14][2:6].
Once authorised, the operator must maintain compliance and may be subject to audits or controls to ensure proper use of simplified declarations.
FAQ
What is the simplified declaration procedure SDP?
The simplified declaration procedure (SDP) allows authorised economic operators to place goods under customs procedures using a reduced data set and simplified formalities, with the full declaration details provided subsequently if needed. This procedure facilitates faster customs clearance and reduces administrative burdens [1:15].
Is the business authorized for the simplified Customs Declarations processes?
A business is authorised to use simplified customs declarations if it has obtained prior authorisation from the customs authorities, demonstrating compliance with customs legislation, adequate internal procedures, and employee training as required by Article 39(a) of the UCC and Commission Delegated Regulation (EU) 2015/2446 [1:16].
What do you write in a customs declaration?
A customs declaration typically includes detailed information about the goods, such as description, quantity, value, origin, tariff classification, and any licences or authorisations required. For simplified declarations, a reduced data set is submitted initially, with supplementary information provided later as necessary [6][7].
What is an H7 declaration?
An H7 declaration is a specific type of customs declaration used in the EU for placing goods under the customs transit procedure. It is not directly related to simplified customs declarations but is part of the broader customs formalities framework [not directly supported by provided chunks].
Sources
[TRADE SUSTAINABILITY IMP ACT ASSESSMENT (SIA) OF THE ASSOCIATION AGREEMENT UNDER NEGOTIATION BETWEEN THE EUROPEAN COMMUNITY AND MERCOSUR - SECTOR STUDY - TRADE FACILITATION - FINAL REPORT - CONSULTATION DRAFT](https://circabc.europa.eu/d/d/workspace/SpacesStore/5441d334-9004-43eb-bcd7-30f37298f35c/TRADE SUSTAINABILITY IMP ACT ASSESSMENT (SIA) OF THE ASSOCIATION AGREEMENT UNDER NEGOTIATION BETWEEN THE EUROPEAN COMMUNITY AND MERCOSUR - SECTOR STUDY - TRADE FACILITATION - FINAL REPORT - CONSULTATION DRAFT.pdf)
