Centralised clearance (SASP)

Centralised clearance was previously known as Single Authorisation for Simplified Procedures (SASP).

This simplification allows economic operators to declare goods in one Member State (supervising Member State). These goods can be physically imported or exported in a different Member State (participating Member State). Centralised clearance allows economic operators to centralise the accounting and payment of Customs Duties for all their customs transactions in the supervising Member State.

Centralised clearance will not be fully available until 2022. Electronic systems to support the process will not be available until then. During the transitional period SASP will continue to exist but it will be called centralised clearance. Under this procedure it is not possible to:

  • centralise the payment of national taxes and duties that apply in the participating Member State for example Value-Added Tax (VAT) and Excise Duty
  • meet other national requirements regarding statistics and prohibitions and restrictions.

Your authorisation will outline arrangements to deal with these requirements in the participating Member State.

How to apply

Before you apply you should complete this self-assessment questionnaire to help you ensure that you meet the relevant standard.

If you feel that your business will meet the standard, you should complete the simplified procedure application form.

You should send your completed application and self-assessment questionnaire to the Simplifications and Compliance Unit.

We will only grant centralised clearance authorisations to holders of an Authorised Economic Operator Certificate (AEOC) authorisation.

When we receive your completed application, a consultation process must take place between the supervising Member State and the participating Member State. (Note: This is legally required.)

This consultation process will ensure that:

  • the authorisation makes proper provision in the supervising Member State for customs declarations and statistical requirements
  • the requirements under national law in the participating Member State regarding the following are covered in the authorisation:
    • statistics
    • VAT
    • guarantees
    • prohibited and restricted goods.
  • a joint control plan is in place for the effective control of all goods under the authorisation in the supervising and participating Member States.

If everything is in order, we will issue a centralised clearance authorisation.

Further Information

If you require further information regarding centralised clearance or SASP, you should contact the Simplifications and Compliance Unit.