Overview of customs regimes and procedures requiring prior authorisation or approval: Simplified Declaration Procedure (SDP)
This section covers both imports and exports.
Economic operators may be authorised to lodge a simplified declaration in order to obtain release of the goods to a customs procedure. The simplified declaration is a reduced data set of the normal customs declaration required to release goods, the data elements are defined in Annex B DA.
SDP allows economic operators to release goods to a customs procedure using a simplified data sets submitted at the point of release on an electronic customs declaration. The information provided must be sufficient to fully identify the goods and the procedure to which they are being entered.
A supplementary declaration may be required at a later date providing the full fiscal and statistical information. The supplementary declaration is used to account for any duties and other charges payable on the goods.
The following benefits are available to economic operators authorised for SDP:
· The ability to release goods to a customs procedure without the full supporting documentation (referred to in article 163 of the Code) being available at the point of release
· The ability to enter goods to a customs procedure without providing a full customs declaration at the point of release
· The ability to manage cash-flow by providing the fiscal data at a later date
· Where the payment is guaranteed, the supplementary declaration may be submitted up to 10 days beyond the end of the month in which release took place.
· The ability to enter goods are below the statistical reporting threshold using SDP to a customs procedure without the need to provide a full supplementary declaration at a later date. This is dependent on the simplified declaration contains all the information necessary for the specific customs procedure.
The introduction of the Code has resulted in the following changes for simplified declaration procedure:
· A new facility to enter bananas to SDP without holding the weight certificates at the time of release
· The ability to enter goods to a customs warehouse using SDP without submitting a supplementary declaration
· A new facility to remove goods to Onward Supply Relief (OSR) from a customs warehouse using SDP
· A new low value imports facility for goods below the statistical threshold which removes the need for a supplementary declaration (SD)
· Amended time periods for the submission of the supplementary declaration where a customs debt is incurred and the payment is not guaranteed, the supplementary declaration must be made within 10 days of the release of the goods. This requirement will not be introduced until the Customs Declaration System (replacement for CHIEF) is introduced
· The Code only allows for a single type of simplified declaration in the form of SDP. Incomplete declarations previously allowed under the Community Customs Code (EU Reg. 2913/92, article 76) will now become SDP
· Goods may be released to a customs procedure, using SDP, where some of the required supporting paperwork is missing. This missing paperwork should be in the possession of the Declarant by the time the supplementary declaration is submitted or within 30 days of release. An extension to 120 days may be authorised on an exceptional basis
· Regular use of the facilitation on missing supporting paperwork requires prior authorisation and should be included in the SDP terms and conditions.
· First come first served Tariff Quotas may be applied for using either the simplified or the supplementary declaration. The date of ‘application’ for the quota shall be the date the respective declaration was accepted. If applying on the simplified declaration, all the necessary information to allow the quota to be allocated must be completed.
· The use of SDP requires the provision of a guarantee depending on the customs procedure to which the goods are declared (for example, special procedures) and the method of payment used for actual debts (for example, free circulation).