Local Clearance Procedure at Import for Release to Free Circulation
Description of Simplification
An economic operator may be authorised to use a simplified procedure to enter certain goods to the customs import procedure at their premises or at another approved location thus allowing for the goods to be released from that customs procedure at that same location. This simplification is known as the Local Clearance Procedure. Applications from Economic Operators who declare goods for free circulation only occasionally will not be considered for this simplification.
The Local Clearance Procedure permits the goods to be entered for the customs import procedure by means of an entry in the applicant’s stock records. All such declarations made during the month in question must be covered by a supplementary declaration in respect of all importations made during that particular month. The supplementary declaration may cover single or multiple consignments. The supplementary declaration must be transmitted to AEP by the 5th day of the month following that in which entry in the records took place.
Legal Basis
Council Regulation 2913/92 establishing the Customs Code (Article 76)
and
Customs Code Implementing Provisions (CCIP)(Article 253, 253a, 263-267)
Application Process
Authorisations to use the local clearance 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 Local Clearance Procedure.
Applicant 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 Local Clearance Procedure.
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 as specified 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.
An Economic Operator who wishes to apply to use the Local Clearance Procedure should complete the relevant 
application form (PDF, 70 KB) and forward it to his/her 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 Local Clearance Procedure authorisation will also be required and must be forwarded with the relevant application form.
Further information on the procedure is available from the your llocal Revenue Office or the Simplified Procedures Section.
Customs Procedures Branch
June 2010