Fiscalité et Union douanière

Dédouanement centralisé

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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.

Centralised Clearance allows the economic operators to centralise and integrate accounting, logistics and distribution.  

This centralisation brings savings in administrative and transaction costs and provides a genuine simplification of procedures.

Legal basis for Centralised Clearance:

  1. Union Customs Code (UCC) Article 179
  2. UCC Delegated Act (DA) Article 149
  3. UCC Implementing Act (IA) Articles 229-232
  4. UCC Transitional Delegated Act (TDA) Articles 18-20

Other relevant documents:

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);European Commission working document on SASP - Collection costs.

Transitional period 

How to read an existing SASP (Single Authorisation for Simplified Procedures). 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 of the UCC’s Implementing Act (Article 345(1)(4) IA).

The existing SASP are granted with an authorisation for SD or LCP Standard declaration (or Simplified Declaration) or Local Clearance Procedure (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 authorisations 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 to ensure the full implementation at the time the systems are in place.

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