Taxation and customs union

Single Authorisation for simplified procedures (SASP) / Centralised Clearance


 Definition and rules applicable

A Single Authorisation for a simplified procedure allows economic operators to use the local clearance procedure or the simplified declaration procedure in the Member State where he is established in order to perform the customs formalities relating to his imports/exports wherever they occur in the Community. A transfer of the goods to the authorised location is possible; subsequently a periodic supplementary declaration must be lodged.

The rules currently applicable are the following:

  1. Commission Regulation (EC) No 1192/2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, entering into force on 1 January 2009 ;
  2. Document TAXUD/1284/2005, Rev. 6 , SP/SASP Guidelines containing detailed operational guidance standardizing procedures;
  3. Administrative Arrangement / Convention concerning the allocation, under a Single Authorisation for release for free circulation/centralised customs clearance, of the national collection costs that are retained when the Traditional Own Resources are made available to the EU budget ( list of Member States which have signed the Administrative Arrangement and the Convention);
  4. Document TAXUD/1285/2005, Rev 1 - SASP - Collection costs. A paper addressing the need for a single solution across the EU, setting out options for sharing collection costs and providing an analysis to support the group's recommendation for a 50:50 ratio;
  5. Document TAXUD/1663/2006, Rev. 1 - User Requirements for an IT infrastructure to support the authorisation process and a Single Authorisation database;
  6. Report of the Project Group on Single Authorisation for Simplified Procedures.
  7. Forms to be used in order to apply for a SASP

The Regulation mentioned under point (1) lays down the rules on application for and the granting of the authorisation (Articles 253h to 253m CCIP).

Applications must be made in writing using the national form (of MS) based on the model set out in Annex 67 CCIP.

Representatives may be granted an authorisation for the simplified declaration or the local clearance procedure, provided they fulfil certain conditions and criteria.

This Regulation provides the legal basis for an electronic information and communication system to be used for the information and communication process between the customs authorities involved in Single Authorisations and for information of the Commission, Member States and the economic operators (in so far the data is of non confidential nature).


 First step towards centralised clearance

It is expected that a wider use of Single Authorisations for simplified procedures will pave the way for the implementation of centralised clearance as a standard procedure under the modernised Customs Code. Centralised clearance will allow economic operators to centralise and integrate accounting, logistics and distribution functions with consequent savings in administrative and transaction costs, thus providing a genuine simplification.


 SP/SASP eLearning Course Available for Download

Comprehensive practical guidance on the implementation of Simplified procedures/Single Authorisation for Simplified Procedures is available in an eLearning course for customs officials and economic operators, available for download. The course covers the SP/SASP context and key concepts, the application and authorisation process and the operation and management of SP/SASP.

To contact the customs authorities of Member States to which applications for a SP/SASP must be made, you may consult the relevant contact points.



 History of SASP

In 2005, the Customs 2007 Project Group on Single European Authorisation (SEA) was given a mandate to examine a common approach in order to encourage the use of Single Authorisations, not only for customs procedures with economic impact and end-use, but also for simplified procedures at import and at export, including cases in which a customs procedure with economic impact is followed by release for free circulation.

This is a major facilitation measure as the economic operator can:

  • concentrate in-house customs expertise at a single location,
  • deal with only one customs administration and
  • conduct the formalities etc. in only one language.

The results of the work of the Project Group are reflected in working documents that were discussed in the Customs 2007 Seminar on Single European Authorisation which took place in Vienna on 26-27 January 2006.

Some documents have been redrafted by the Commission services, based on the work of the Project Group and the conclusions from the abovementioned seminar.

Subsequently, a Customs 2007 Project Group on Single Authorisation for simplified procedures was set up on 2006 with the following objectives:

  • To define user requirements for an Information and Communication System to handle Single Authorisation
  • The exchange of information between customs administrations during the application/issuing process,
  • A Single Authorisation database (all customs procedures),
  • The control of the procedure;
  • To define an electronic tool which will support:
    • the application/issuing process for Single Authorisations,
    • to the system used for the granting AEO status;
  • To contribute to the work of the Project Group on the Customs Code Implementing Provisions, drafting implementing provisions for centralised clearance under the Modernised Customs Code, thus paving the way for the future implementation of AIS/ICS AES/ECS;
  • To improve the Guidelines for Single Authorisations using simplified procedures with regard to:
    • the harmonisation of conditions and criteria,
    • a standard control plan,
    • VAT, excise duties, statistics - solutions to overcome practical problems,
    • national prohibitions and restrictions;
  • To improve the Administrative Arrangement to replace the ad hoc bilateral agreements on the sharing of collection costs;
  • To draft an option paper on the collection costs issue;
  • To contribute to training, monitoring and twinning actions.

A Customs 2013 Seminar on Single Authorisation for simplified procedures/centralised clearance conducted in the form of speeches/presentations 1234 followed by detailed examination and discussion of selected topics by Working Groups, took place in Budapest, on 1-3 October 2008, to prepare customs administrations and business to apply the amendment to the Customs Code Implementing Provisions on Single Authorisation for simplified procedures. A discussion took place on the best practices recommended in the report of the Project Group on SASP making the link to centralised clearance under the Union Customs Code.

The main conclusions achieved from the debates are summarised in document TAXUD/2045/2008 and presentations made by the rapporteur of each working group - WG1, WG2, WG3, WG4 - to the Plenary.