Simplified Customs Procedures
Council Regulation 2913/92 (Article 76) establishing the Community Customs Code (The Code) and Commission Regulation 2454/93 establishing the Implementing Provisions to the Customs Code (Articles 253-278) established the concept of Simplified Procedures for import and export of goods from/to non EU Countries.
Additional information on the various national import and export simplifications, which are available together with the relevant application forms, including guides to completion, is provided from the links below.
In respect of authorisations for simplified procedures involving more than one Member State, information on the concept of Single Authorisation for Simplified Procedures or SASP can be secured via the following link:
Types of Simplified Procedure
Under these simplified procedures, a number of different facilitation methods are available which permit imports and exports to be cleared through Customs more quickly and more easily that would otherwise be permitted. The types of simplified procedures available at import and export include
- Incomplete Declaration at Import
- Incomplete Declaration at Export
- Simplified Declaration Procedure at Import
- Simplified Declaration Procedure at Export
- Local Clearance Procedure at Import
- Local Clearance Procedure at Export
Applicants who hold an Authorised Economic Operator (AEO) certificate (as provided for in Article 14a(1) (a) and (c) of the Customs Code Implementing Provisions are deemed to have met all the requirements to avail of simplified procedures.
- Application form for the Simplified Declaration Procedure or Local Clearance Procedure (PDF, 70KB)
- Explanatory notes for the Simplified Declaration Procedure or Local Clearance Procedure (PDF, 77KB)
- Self assessment questionnaire and explanatory notes to self assessment questionnaire (PDF, 253KB)
Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for your tax affairs.
Customs Procedures Branch,
- Council Regulation 2913/92 establishing the Customs Code (Article 76)
- Commission Regulation 2454/93 Customs Code Implementing Provisions (Article 253-289)
- SASP e-learning training tool
Please note that the Implementing Provisions are more than 700 pages long and may take time to upload