Definition and rules applicable
Centralised clearance (CC) is one of the simplifications linked with the placement of goods under a customs procedure of the Union Customs Code (UCC).
It authorises a holder to lodge at the customs office where he is established, a customs declaration for goods which are presented at another customs office within the customs territory of the Union.
CC allows the economic operators to centralise and integrate accounting, logistics and distribution functions with consequent savings in administrative and transaction costs, thus providing a genuine simplification.
The legal basis for the CC can be found in:
- Article 179 of the Union Customs Code (UCC);
- Article 149 of the UCC Delegated Act (DA);
- Articles 229-232 of the UCC Implementing Act (IA);
- Articles 18-20 of the UCC Transitional Delegated Act (TDA)
Other relevant documents are as follows:
- Simplifications Guidance
- Administrative Arrangement and 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);
- 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;
- Forms for CC applications and authorisations during the transitional period,
- How to read an existing authorisation for SASP
SASP already in force on 1 May 2016 shall remain valid until the respective dates of deployment of the CCI and AES referred to in the Annex to IA (Article 345(1)(4) IA).
The existing SASP are granted with an authorisation for SD or LCP (with or without notification).
As of 1 May 2016, each case will be read according to the new terminology and possibilities of the UCC.
It is recommended the following reading of the current authorisations (despite the possibility to shift a current SASP into another option):
SASP with SD will be read as CC with SD,
SASP with LCP with declaration lodged will be read as CC with standard declaration (or simplified declaration),
SASP with LCP with declaration lodged can be also read as CC with presentation of good in an approved place,
SASP with LCP with notification will be read as CC with EIDR with presentation of the goods,
SASP with LCP without notification will be read as CC with EIDR with presentation waiver.
- Re-assessment of existing authorisation for SASP
SASP already in force on 1 May 2016 shall remain valid until the respective dates of deployment of the CCI and AES referred to in the Annex to IA and in accordance with Article 345 (4) IA. Therefore the reassessment has to be carried out before the IT systems are in place and even starting as early as possible taking into account the following:
If the implementation of the system is foreseen in 2019, the calculation of the reassessment period should consider the time limits related to the consultation phase taking place before granting an authorisation for CC: 90 days (art.229IA) and all other time consuming procedures linked to the reassessment of conditions for granting CC but also, if combined, the conditions for the authorisation of SD or EIDR.
As a consequence, it is highly recommended that the reassessment starts well in advance for ensuring the full implementation at the time the systems are in place.
National contact Points
Information received from:
History of SASP
The use of Single Authorisations for simplified procedures (SASP) paved the way for the implementation of centralised clearance as a standard procedure under the Union Customs Code.