Simplified Customs procedure

The data which must be supplied at clearance is that required to identify the goods and allow customs to assess the risks. The formal customs declaration is made afterwards within a set timeframe. There are a number of procedures which facilitate simplified and speedier customs clearance.

Simplified procedures are available for both imports and exports. The principal procedures are the Simplified Declaration Procedure and the Local Clearance Procedure (now Entry in the Declarant’s Records). An authorisation is required from Revenue to operate the procedure.

Authorised Economic Operators are deemed to have the necessary qualifications, subject to any additional conditions relevant to the simplification in question.

Local Clearance Procedure I (EIDR)

The goods are released into free circulation by entry into the business’s records. The procedure is available for the following types of goods

  • goods in transit procedures;
  • goods previously placed under customs procedures;
  • goods which having been presented to customs are consigned to a premises in accordance with transit procedure;
  • goods brought into the EU with an exemption from the requirement that they be presented to customs.

Businesses authorised to operate the procedure must submit prior notification notices. The notification may be by electronic means to the Revenue. Certain particulars are required including

  • authorisation details;
  • goods types;
  • country of export;
  • country of import;
  • consignor details;
  • route details;
  • valuations;
  • tariff numbers;
  • duty rate;
  • manifest type.

Local Clearance Procedure II (EIDR)

Businesses holding authorisations to use the LCP must comply with the conditions of their authorisation. Control plans must be put in place. There are sanctions for non-compliance with the terms of an authorisation. An authorisation may be suspended and revoked for abuse. Administrative penalties may be applied.

The data must be entered in the undertaker’s electronic systems on the date of entry. This is   to facilitate Revenue making the requisite checks

A supplementary declaration must be made, by the fifth day of the month following the date of entry. The declarations may cover multiple importations or consignments. Certain data is required if the Revenue take steps to verify compliance.

The Revenue States that it is “currently formulating its  policy in relation to EIDR. If you need further information, contact the Simplifications and Compliance Unit.”

Simplified Declaration Procedure

The same broad principles apply to the simplified declaration procedure. The simplified declaration is made electronically. The date of acceptance of this notification fixes the duties.

A supplementary declaration must be as furnished. The supplementary declaration may cover multiple consignments. It must be filed by the fifth day of the month following the release of the goods for import. The procedure is also available in respect of export declarations

The business must meet certain requirements including relating financial solvency, compliance and record keeping. A holder of Authorised Economic Operator status is deemed to fulfil the requirements subject to compliance with the necessary conditions specific to the simplification procedure concerned.

The authorisation for the use of the process requires the business to have the requisite financial, procedural and technical capacities. The authorisation may be revoked or suspended for breach of conditions. There must be control plans in place for all businesses authorised to use the simplified declaration procedure.

There is a single authorisation / qualification for the simplified procedure. It is an EU wide authorisation. The place where the business is established determines the supervising member state. The application procedure is simplified where the applicant holds Authorised Economic Operators status.

Simplified declaration procedure for imports (Revenue Guidance)

A simplified customs declaration allows an economic operator to omit some particulars and supporting documents of a standard declaration at the time of customs clearance. The simplified customs declaration is a two step procedure:

  • The simplified declaration, containing the minimum required data elements is lodged by the economic operator.
  • The supplementary declaration, containing the remaining required data is lodged after the goods have been released. (There are circumstances where the supplementary declaration may be waived.)

Prohibited or restricted goods are not eligible for the simplified declaration procedure at import.

The simplified declaration must contain enough information for the goods to be identified. It must be accompanied by all documents necessary to release the goods. However if some of your documents are unavailable for reasons outside the trader’s control, it must satisfy Revenue that these documents exist before it will accept a simplified declaration.

Individual consignments may be imported and released for free circulation in any one month under this procedure.

All such declarations made during the month must be supplemented by a single or consolidated declaration covering all importations made during that particular month.

The date of acceptance of the initial simplified declaration will be the date used to apply import duties and any other provisions.

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