• The procedure of common duty
• Simplified procedures

The procedure of common duty

Who is clearing ?

• The owner of the merchandise either importer or exporter
• A customs broker who acts either in his own name or as a representative. He may allow the importer to benefit from his payment credit.

• Upon import : the merchandise must be immediately taken to customs (within the fixed period). As an immediate solution :the importer can make only a general declaration. The goods are then placed in depots or clearance areas for a maximum period of 20 days (45 days in ports). This is known as temporary storage.
• Upon export : the merchandise must be declared immediately upon arrival at the customs office which belongs to the exporter.

• Upon import : the deposit of documents must be done at the customs office which the firm uses. Clearance must not necessarily be obtained from the moment of entrance on EU soil.
• Upon export : the customs declaration must be handed in the declaring part's Member State, i.e. in the country of dispatch at a capable office or at the border office if the goods leave the territory through it.

Simplified procedures

Firms may benefit from simpler clearance formalities. These are essential tools which are used extensively. We here outline the workings of the European customs code. It remains very general as the Member States have kept a large margin for manoeuvre concerning the application of these measures. Therefore, it may be useful to consult your own country's authorities.

1. Simplifications upon import

• The incomplete declaration : it allows customs authorities to accept, in clearly justified cases, a declaration which does not include all the necessary information or which lacks the necessary documents for import.
• The simplified declaration : it allows merchandise to be placed under the importation procedure on showing a simplified declaration, followed later by presentation of a supplementary declaration.
• Domiciliation : it allows merchandise to be placed under the importation regime in the depot of the person declaring or in another place designated or agreed upon by the customs administrations.

• The simplified declaration : by written request, the exporter may be authorised to fill in the export declaration on a simplified form when the goods are presented at customs. The simplified declaration consists of the incomplete Single Administrative Document containing at least the necessary information for identifying the goods.

• Domiciliation : granted to the exporter who wishes to undertake the export formalities in his own depot or in another place agreed to or designated by the customs authorities. To ensure the regularity of operations, the customs authorities demand to be informed of any goods movements, that they are noted and that the export documents are always available. The communication of each departure may even be cancelled depending on the type of products (perishable goods) or the pace of the relevant operations.