Incomplete Declaration at Export
Description of Simplification
Although all SAD data requirements under Annex 37 of the Customs Code Implementing Provisions cannot be met and/or certain documents required to effect export of the goods are not available, export declarations may be accepted in such cases in certain circumstances. In such cases, prohibition and restriction issues must be satisfied and the export SAD declaration must contain at least the data necessary for an incomplete declaration at export as provided for under Annex 30A of the Customs Code Implementing Provisions, including data elements applicable under safety and security requirements. The relevant declaration must be made in an electronic format.
In respect of goods liable to export duty or measures applicable to the Common Agricultural Policy (CAP), the incomplete export declaration must contain all the information necessary for the application of such duties or measures.
A high quality description of the goods must be provided from which the relevant tariff code for the goods in question can be determined immediately and unambiguously.
Before acceptance of an incomplete declaration, Revenue must be satisfied that any unavailable documents required for export exist but cannot be produced due to circumstances beyond the control of the declarant.
Where incomplete declarations are accepted, release of the goods is only allowed provided any potential duty payable is secured via payment of the duty or provision of security.
In general, the completed SAD declaration and/or missing documents must be produced within one month but this threshold may be increased by a further three months except in the case of valuation documents where a period not exceeding two years will apply.
A formal authorisation process is not required to avail of the incomplete export declaration facilitation as it is designed to be a once-off measure.
Applications to use incomplete declarations for the release of goods for the export procedure can be made to your local Revenue Office or the Simplified Procedures Section.
Customs Procedures Branch