Release of Imports into Free Circulation
Simplified Declaration Procedure for release of Imports into Free Circulation
Description of Simplification
Economic Operators who regularly clear goods for free circulation may be authorised to make a declaration for that purpose in a simplified format. Under this procedure, a simplified declaration is acceptable in an electronic format, subject to the provision of the data necessary for such a declaration, as provided for in Annex 30A of the Customs Code Implementing Provisions.
The introduction of safety and security data requirements for direct imports will become mandatory from 1 January 2011. Accordingly, the data requirements for safety and security in Annex 30A Commission Regulation 1875/06 must also be submitted by the carrier to the Import Control System, within the prescribed time period. This safety and security declaration must be made electronically.
A basic requirement is that whatever method is used for the Simplified Declaration Procedure, the SAD must contain sufficient information for the goods to be clearly identified and the simplified declaration must be accompanied by all documents necessary to effect release of the goods.
Before acceptance of a simplified declaration, Revenue must be satisfied that any unavailable documents required for import exist but cannot be produced due to circumstances beyond the control of the declarant.
An economic operator granted authorisation to avail of the Simplified Declarations Procedure must arrange to pay duties on goods by means of direct debit and have sufficient security in place to cover all declarations made and liabilities raised through this procedure.
Individual consignments may be imported and released for free circulation in any one month under the Simplified Declarations Procedure. All such declarations made during the month must be supplemented by single or consolidated customs declarations (supplementary declarations) covering all importations made during that particular month. The supplementary declaration must be lodged by the 5th day of the following month. Goods liable to prohibitions or restrictions on import are not eligible for the simplified declaration procedure.
It should be noted that the date of acceptance of the initial Simplified Declaration would be the operative date for the fixing of import duties and the application of any other provisions governing the release of goods for free circulation.
Authorisation to use the Simplified Declaration Procedure shall be granted only if the conditions outlined in Articles 253, 253a and 253c of the Customs Code Implementing Provisions are fulfilled. These provide that the trader must meet requirements relating to financial solvency, customs compliance and record keeping before consideration can be given to approval for the Simplified Declaration Procedure.
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 the Simplified Declaration Procedure.
An economic operator who wishes to apply to use the Simplified Declaration Procedure should complete the relevant application form (PDF, 70 KB) and forward it to his/her Control Officer or local Revenue office. An optional self-assessment questionnaire (PDF, 253 KB) is also provided for completion in conjunction with the application form.
Details of all categories of goods to be covered by the authorisation to use the Simplified Declaration Procedure will also be required and must be forwarded with the relevant application form.
Further information on the procedure is available from your local Revenue Office or the Simplified Procedures Section.
Customs Procedures Branch