Simplified Procedure
Customs proceduresArt. 166-167, 179, 182 – Regulation (EU) No 952/2013 (UCC)
PL: Procedura Uproszczona | DE: Vereinfachtes Verfahren
Definition
Simplified procedures are customs clearance facilitations provided in Art. 166-167 and 179 UCC, available to traders meeting specified conditions. They allow significant reduction of customs clearance time and administrative costs associated with customs formalities.
Main types of simplifications: simplified declaration (Art. 166 UCC) — the possibility of filing a customs declaration with an incomplete set of data or documents, with the obligation to provide missing elements within a specified period; entry in the declarant's records (Art. 182 UCC) — release of goods based on an entry in records, without the need to file a customs declaration at the office each time; centralised clearance (Art. 179 UCC) — the possibility of declaring goods in one Member State when goods are presented in another.
Use of simplified procedures requires authorisation from customs authorities. Conditions include: no serious customs law infringements, adequate record-keeping system, and financial solvency. AEO status holders have facilitated access to simplified procedures.
Main types of simplifications: simplified declaration (Art. 166 UCC) — the possibility of filing a customs declaration with an incomplete set of data or documents, with the obligation to provide missing elements within a specified period; entry in the declarant's records (Art. 182 UCC) — release of goods based on an entry in records, without the need to file a customs declaration at the office each time; centralised clearance (Art. 179 UCC) — the possibility of declaring goods in one Member State when goods are presented in another.
Use of simplified procedures requires authorisation from customs authorities. Conditions include: no serious customs law infringements, adequate record-keeping system, and financial solvency. AEO status holders have facilitated access to simplified procedures.