Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS 

AND USE-CASE MODELS 

Ref: PHASE V 

ORIGINATOR: EU Contractor ISSUE DATE: 21/7/2008 VERSION: 1.00-EN 

SUBJECT: 

Customs Declaration Processing System 

Detailed User and Technical Requirements 

And Use-case Models 

REVISIONS 

EDI. REV. DATE DESCRIPTION 

1 00 .. . 6. 2008 First draft of content – sent for consideration to MCA 

1 01 .. . 6. 2008 Update by project team 

1 02 25.6.2008 Initial draft version finished (given to MCA, EAR) 

1 03 25.6.-2.7.2008 Update by project team 

1 04 2.7.2008 Second draft version finished (given to MCA) 

1 05 2.-10.7.2008 Initial Comments of MCA to transit and export 

Update by project team 

1 06 10.7.2008 Third draft version finished (given to MCA) 

1 07 11.-21.7.2008 Initial Comments of MCA to import 

Use-case models (transit, export and import) 

Update by project team 

13 Update with final comments by beneficiary (MCA) 

Final 16 12.08.2008 Updated with information on LDAP and integration with subapplications. 

Page 1/276



Ref: PHASE V 

Table of Contents 

REVISIONS ........................................................................................................................................................... 1 

TABLE OF CONTENTS ..................................................................................................................................... 2 

1 INTRODUCTION - EXECUTIVE SUMMARY .................................................................................... 12 

1.1 Purpose of CDPS............................................................................................................................. 12 

1.2 Objectives of CDPS......................................................................................................................... 12 

1.3 Scope of CDPS................................................................................................................................. 13 

1.4 Intended audience ........................................................................................................................... 13 

1.5 Structure of this document............................................................................................................. 14 

1.6 Terminology..................................................................................................................................... 14 

THERE ARE DIFFERENT LEVELS OF REQUIREMENTS:........................................................................... 14 

A) USER REQUIREMENTS ............................................................................................................................ 14 

B) FUNCTIONAL SPECIFICATIONS ........................................................................................................... 14 

C) TECHNICAL SPECIFICATIONS (SOFTWARE SPECIFICATION)................................................... 14 

MUST .................................................................................................................................................................. 15 

MUST NOT......................................................................................................................................................... 15 

SHOULD ............................................................................................................................................................. 15 

SHOULD NOT.................................................................................................................................................... 15 

MAY .................................................................................................................................................................... 15 

THIS WORD, OR THE ADJECTIVE "OPTIONAL", MEANS THAT AN ITEM IS TRULY 

OPTIONAL. ................................................................................................................................................ 15 

1.7 Abbreviations used in this document ............................................................................................ 15 

1.8 Related documents.......................................................................................................................... 16 

2 DOMAINS OF THE CDPS.................................................................................................................... 18 

2.1 National Domain ............................................................................................................................. 19 

2.2 External Domain ............................................................................................................................. 19 

2.3 Domains of the government agencies ............................................................................................ 20 

2.4 Common Domain (only for EU-EFTA communication) ............................................................. 21 

3 CDPS – MAIN APPLICATION............................................................................................................... 22 

3.1 Transit regime (NCTS)................................................................................................................... 22 

3.1.1 Trade Customs office of departure....................................................................... 22 

3.1.1.1 Electronic transit declaration...................................................................................... 22 

3.1.1.2 Paper transit declarations ........................................................................................... 23 

3.1.1.3 Documents to accompany the transit declaration....................................................... 24 

3.1.1.4 Acceptance, customs controls, modifications, rectifications and cancellation of 

transit declaration....................................................................................................... 24 

3.1.1.5 Cancellation of transit declaration or transit regime .................................................. 25 

3.1.1.6 Consultation of the status of transit declaration......................................................... 26 

3.1.2 Release of goods for transit regime ................................................................................ 26 

3.1.2.1 Use of standard procedure.......................................................................................... 26 

Page 2/276



Ref: PHASE V 

3.1.2.2 Use of simplified procedure of authorised consignor ................................................ 27 

3.1.3 Customs office of departure Customs office of guarantee.................................. 28 

3.1.3.1 Check of the guarantee............................................................................................... 28 

3.1.3.2 Register of guarantee usage ....................................................................................... 30 

3.1.3.3 Writing off the guarantee ........................................................................................... 30 

3.1.4 Customs office of departure Customs office of transit........................................ 30 

3.1.4.1 Anticipated Transit Record ........................................................................................ 30 

3.1.4.2 Transit Accompanying Document ............................................................................. 31 

3.1.4.3 Incidents during the transport..................................................................................... 31 

3.1.5 Customs office of departure Customs office of destination................................ 32 

3.1.5.1 Anticipated Arrival Record........................................................................................ 32 

3.1.5.2 Transit Accompanying Document ............................................................................. 33 

3.1.5.3 Cancellation of transit regime .................................................................................... 33 

3.1.6 Trade Customs office of transit (Common/Community transit)........................ 33 

3.1.6.1 Notification of arrival and presentation of goods....................................................... 33 

3.1.6.2 Control of goods......................................................................................................... 34 

3.1.7 Trade Customs office of entry or exit................................................................... 34 

3.1.7.1 Entry or exit summary declaration............................................................................. 34 

3.1.7.2 Risk analysis .............................................................................................................. 35 

3.1.7.3 Presentation of goods and notification of arrival ....................................................... 35 


3.1.7.5 Registration ................................................................................................................ 35 

3.1.7.6 Diversion.................................................................................................................... 35 

3.1.8 Trade Customs office of destination ..................................................................... 36 

3.1.8.1 Notification of arrival................................................................................................. 36 

3.1.8.2 Risk analysis .............................................................................................................. 36 

3.1.8.3 Presentation of goods and controls with standard procedure..................................... 36 

3.1.8.4 Diversion.................................................................................................................... 37 

3.1.8.5 Use of simplified procedure of authorised consignee ................................................ 37 

3.1.9 Customs office of destination Customs office of departure................................ 39 

3.1.9.1 Presentation of goods at destination (Arrival Advice)............................................... 39 

3.1.9.2 Control of goods (Control results) and ending of transit regime ............................... 39 

3.1.9.3 Discrepancies ............................................................................................................. 39 

3.1.10 Write-off by Customs office of departure...................................................................... 40 

3.1.10.1 End of transit procedure confirmed............................................................................ 40 

3.1.10.2 Release of guarantee .................................................................................................. 40 

3.1.10.3 Principal notification on discharge of transit regime ................................................. 40 

3.1.11 Enquiry procedure........................................................................................................... 40 

3.1.11.1 Notification towards Principal ................................................................................... 41 

3.1.11.2 Enquiry procedure towards declared/actual Customs office of destination............... 41 

3.1.11.3 Enquiry procedure towards declared/actual customs office of transit ....................... 41 

3.1.11.4 Recovery procedure towards a debtor (a principal) ................................................... 42 

3.1.12 NCTS/TIR procedure...................................................................................................... 42 

3.1.12.1 NCTS/TIR procedure at Customs office of departure ............................................... 42 

3.1.12.2 NCTS/TIR procedure at Customs office of destination............................................. 43 

3.1.12.3 Write-off by Customs office of departure (NCTS/TIR)............................................. 44 

3.1.13 Railway procedure........................................................................................................... 44 

3.1.13.1 Railway procedure at Customs office of departure (national transit) ........................ 45 

3.1.13.2 Railway procedure at Customs office of destination (national transit)...................... 45 

Page 3/276



Ref: PHASE V 

3.1.13.3 Write-off by Customs office of departure (Railway)................................................. 46 

3.2 Export regimes ................................................................................................................................ 47 

3.2.1 Trade Customs office of export............................................................................. 47 

3.2.1.1 Electronic export declaration ..................................................................................... 47 

3.2.1.2 Paper export declarations ........................................................................................... 48 

3.2.1.3 Oral export declaration............................................................................................... 48 

3.2.1.4 Documents to accompany the export declaration ...................................................... 49 

3.2.1.5 Control of accompanied documents........................................................................... 49 

3.2.1.6 Acceptance, modifications, rectifications and deletions of export declarations ........ 50 

3.2.1.7 Cancellation of export declaration ............................................................................. 51 

3.2.2 Release of goods for export regime................................................................................. 51 


3.2.2.2 Use of simplified procedure of local clearance.......................................................... 52 

3.2.2.3 Use of simplified procedure of incomplete export declaration .................................. 53 

3.2.2.4 Use of simplified procedure of simplified export declaration.................................... 54 

3.2.2.5 Cancellation of export regime.................................................................................... 56 

3.2.2.6 Consultation of the status of export declaration......................................................... 57 

3.2.3 Customs office of export Customs office of exit................................................... 57 

3.2.3.1 Anticipated Export Record......................................................................................... 57 

3.2.3.2 Export Accompanying Document.............................................................................. 58 

3.2.3.3 Cancellation of export regime.................................................................................... 58 

3.2.4 Trade Customs office of exit.................................................................................. 58 


3.2.4.2 Risk analysis and pre-requisite controls of data......................................................... 58 

3.2.4.3 Presentation of goods and controls with standard procedure..................................... 58 

3.2.4.4 Diversion.................................................................................................................... 59 

3.2.5 Exit authority (airport handling company) Customs of exit.............................. 59 

3.2.5.1 Goods movement information.................................................................................... 60 

3.2.5.2 Risk analysis - pre-requisite controls of data ............................................................. 60 

3.2.5.3 Presentation of goods ................................................................................................. 60 


3.2.5.5 Notification of exit..................................................................................................... 61 

3.2.6 Customs office of exit Customs office of export................................................... 61 

3.2.6.1 Presentation of goods at exit ...................................................................................... 61 

3.2.6.2 Confirmation of Exit and Control results................................................................... 62 

3.2.6.3 Discrepancies ............................................................................................................. 62 

3.2.6.4 Invalidation of export declaration acknowledgement ................................................ 62 

3.2.7 Write-off by Customs office of export............................................................................ 63 

3.2.7.1 Exit of exported goods confirmed.............................................................................. 63 

3.2.7.2 Goods not exported .................................................................................................... 63 

3.2.7.3 Exit not confirmed – invalidation of export declaration ............................................ 63 

3.2.7.4 Notification of exit to declarant and/or exporter........................................................ 64 

3.2.8 Diversion........................................................................................................................... 64 

3.2.8.1 Export declaration request.......................................................................................... 64 

3.2.8.2 Export Advice Response............................................................................................ 64 

3.2.8.3 Diversion Notification................................................................................................ 64 

3.2.9 Split Consignments .......................................................................................................... 65 

3.2.9.1 Exit of goods via one Customs office of exit............................................................. 65 

3.2.9.2 Exit of goods via more than one Customs office of exit (computerised solution)..... 65 

3.2.9.3 Exit of goods via more than one Customs office of exit (paper solution).................. 66 

Page 4/276



Ref: PHASE V 

3.2.10 Consolidated Consignments............................................................................................ 66 

3.3 Export control system..................................................................................................................... 67 

3.3.1 Trade Customs office of lodgement of EXD......................................................... 67 

3.3.1.1 Electronic exit summary declaration.......................................................................... 67 

3.3.1.2 Paper-based exit summary declaration....................................................................... 68 

3.3.1.3 Acceptance, modifications, rectifications and deletions of EXD............................... 68 

3.3.2 Trade Customs office of exit.................................................................................. 69 

3.3.2.1 Risk analysis - pre-requisite controls of data ............................................................. 69 




3.3.2.5 Diversion.................................................................................................................... 70 

3.3.3 Exit authority (airport handling company) Customs of exit.............................. 70 

3.4 Import regimes................................................................................................................................ 70 

3.4.1 Trade Customs office of lodgement of summary declaration............................. 70 

3.4.1.1 Electronic or paper summary declaration................................................................... 70 

3.4.1.2 Acceptance, modifications, rectifications and deletions of SD.................................. 71 

3.4.1.3 Temporary storage ..................................................................................................... 72 

3.4.1.4 Release from temporary storage................................................................................. 72 

3.4.2 Trade Customs office of import ............................................................................ 72 

3.4.2.1 Electronic or paper-based import declaration ............................................................ 72 

3.4.2.2 Oral import declarations............................................................................................. 74 

3.4.2.3 Documents to accompany the import declaration...................................................... 75 

3.4.2.4 Control of accompanied documents........................................................................... 75 

3.4.2.5 Acceptance, modifications, rectifications and deletions of import declarations........ 75 

3.4.2.6 Cancellation of import declaration............................................................................. 76 

3.4.3 Customs office of import Customs office of guarantee ....................................... 77 

3.4.3.1 Check of the guarantee............................................................................................... 77 

3.4.3.2 Register of guarantee usage ....................................................................................... 77 

3.4.3.3 Writing off the guarantee ........................................................................................... 78 

3.4.4 Release of goods for import regime of free circulation................................................. 78 



3.4.4.3 Use of simplified procedure of incomplete declaration ............................................. 81 

3.4.4.4 Use of simplified procedure of simplified declaration............................................... 82 

3.4.4.5 Cancellation of regime ............................................................................................... 84 

3.4.5 Release of goods for import regimes with economic impact ........................................ 85 




3.4.5.4 Use of simplified procedure of incomplete declaration ............................................. 88 

3.4.5.5 Use of simplified procedure of simplified declaration............................................... 90 

3.4.5.6 Cancellation of an import regime with economic impact .......................................... 92 

3.4.5.7 Discharge of import regime with economic impact................................................... 92 

3.5 Import control system..................................................................................................................... 93 

3.5.1 Trade Customs office of lodgement of END......................................................... 93 

3.5.1.1 Electronic entry summary declaration (END)............................................................ 93 

3.5.1.2 Paper-based entry summary declaration .................................................................... 94 

3.5.1.3 Acceptance, modifications, rectifications and deletions of END............................... 94 

Page 5/276



Ref: PHASE V 

3.5.2 Trade Customs office of first entry....................................................................... 95 

3.5.2.1 Risk analysis - pre-requisite controls ......................................................................... 95 

3.5.2.2 Arrival notification..................................................................................................... 95 



3.5.2.5 Diversion.................................................................................................................... 96 

3.5.3 Trade Customs office of subsequent entry........................................................... 96 


3.5.3.2 Pre-requisite controls ................................................................................................. 97 


3.5.3.4 Diversion.................................................................................................................... 97 

3.5.4 Process at entry ................................................................................................................ 98 

4 SUB-APPLICATIONS .............................................................................................................................. 98 

4.1 Authorisations sub-application...................................................................................................... 98 

4.1.1 Authorisations in Transit regime ................................................................................... 98 

4.1.1.1 Simplified procedure of authorised consignor ........................................................... 98 

4.1.1.2 Simplified procedure of authorised consignee........................................................... 99 

4.1.1.3 Simplified procedure of use of special seals ............................................................ 100 

4.1.1.4 Simplified procedure of exemption regarding prescribed itinerary ......................... 101 

4.1.1.5 Electronic communications in transit....................................................................... 101 

4.1.1.6 Authorisation for representation in transit ............................................................... 104 

4.1.2 Authorisations in Export regimes................................................................................. 104 

4.1.2.1 Simplified procedure of local clearance in export regimes...................................... 104 

4.1.2.2 Simplified procedure of incomplete declaration in export regimes ......................... 105 

4.1.2.3 Simplified procedure of simplified declaration in export regimes........................... 106 

4.1.2.4 Use of outward processing regime (authorisation for RwEI)................................... 106 

4.1.2.5 Electronic communications in export regimes......................................................... 107 

4.1.2.6 Authorisation for representation in export ............................................................... 109 

4.1.3 Authorisations in Import regimes ................................................................................ 109 

4.1.3.1 Simplified procedure of local clearance in free circulation ..................................... 109 

4.1.3.2 Simplified procedure of incomplete declaration in free circulation......................... 110 

4.1.3.3 Simplified procedure of simplified declaration in free circulation .......................... 111 

4.1.3.4 Authorisation of end-use.......................................................................................... 112 

4.1.3.5 Use of customs warehousing regime (authorisation for RwEI) ............................... 112 

4.1.3.6 Use of inward processing regime (authorisation for RwEI)..................................... 113 

4.1.3.7 Use of temporary importation regime (authorisation for RwEI).............................. 114 

4.1.3.8 Use of processing under customs control regime (authorisation for RwEI) ............ 115 

4.1.3.9 Electronic communications in import regimes......................................................... 116 

4.1.3.10 Authorisation for representation in import............................................................... 118 

4.1.4 Authorised economic operator (AEO)................................................................................... 119 

4.1.4.1 Simplifications................................................................................................................. 119 

4.1.4.2 Security and safety........................................................................................................... 119 

4.1.4.3 Simplifications and Security and safety........................................................................... 120 

4.1.4.4 National and European AEO database............................................................................. 120 

4.2 Guarantee management system........................................................................................................ 121 

4.2.1 Guarantees in transit regime.................................................................................................. 121 

4.2.1.1 Guarantee in the form of cash deposit ............................................................................. 121 

4.2.1.2 Individual guarantee in the form of single guarantee undertaking .................................. 122 

4.2.1.3 Individual guarantee in the form of guarantee vouchers ................................................. 123 

4.2.1.4 Comprehensive guarantee................................................................................................ 123 

Page 6/276



Ref: PHASE V 

4.2.1.5 Comprehensive guarantee waiver.................................................................................... 124 

4.2.2 Guarantees in other regimes than transit regime................................................................. 125 

4.2.2.1 Guarantee in the form of cash deposit ............................................................................. 125 

4.2.2.2 Individual guarantee in the form of single guarantee undertaking .................................. 126 

4.2.2.3 Comprehensive guarantee................................................................................................ 126 

4.2.3 Electronic communication with Office of Guarantee........................................................... 127 

4.3 Risk analysis and risk management system..................................................................................... 128 

4.3.1 Risk management.................................................................................................................... 128 

4.3.2 Risk management within the customs authorities................................................................ 129 

4.3.2.1 The context ...................................................................................................................... 129 

4.3.2.2 Selectivity, Profiling and Targeting................................................................................. 129 

4.3.2.3 Evaluation and review ..................................................................................................... 130 

4.3.2.4 Compliance Measurement Areas..................................................................................... 130 

4.3.2.5 Use of information technology for effective implementation of Risk Management ....... 131 

4.4 Tarim (TARIC).................................................................................................................................. 131 

4.4.1 General conditions of Tarim (TARIC)...................................................................................... 131 

4.4.2 Content of Tarim (TARIC) ....................................................................................................... 132 

4.4.3 Information flows...................................................................................................................... 132 

4.4.4 Business Process and Security Requirements ........................................................................... 133 

4.5 Accounting management system sub-application........................................................................... 133 

4.5.1 General conditions of Accounting management system sub-application.................................. 133 

5. TECHNICAL REQUIREMENTS .............................................................................................................. 134 

5.1 Introduction of concept and architecture........................................................................................ 134 

5.2 General Technical Requirements..................................................................................................... 134 

5.2.1 Networking Requirements......................................................................................................... 134 

5.2.1.1 Common Domain............................................................................................................. 135 

5.2.2 Modes of operation.................................................................................................................... 135 

5.2.3 Globalisation and Localisation.................................................................................................. 136 

5.2.3.1 Common Domain............................................................................................................. 136 

5.2.4 Fallback and availability ........................................................................................................... 136 

5.2.4.1 Overview.......................................................................................................................... 136 

5.2.4.2 Requirements ................................................................................................................... 137 

5.2.4.2.1 Common Domain Specific Requirements .................................................................... 138 

5.2.5 Security ..................................................................................................................................... 139 

5.2.5.1 Overview.......................................................................................................................... 139 

5.2.5.1.1 Users ............................................................................................................................. 139 

5.2.5.1.2 Access Rights, Roles and Security ............................................................................... 139 

5.2.5.1.3 Authentication and Digital Certificates ........................................................................ 140 

5.2.5.2 Requirements ................................................................................................................... 140 

5.2.5.2.1 Common Domain Specific Requirements .................................................................... 143 

5.2.6 Other – Supporting Services ..................................................................................................... 144 

5.2.7 Data Warehouse and Reporting................................................................................................. 144 

5.2.8 Technical Architecture .............................................................................................................. 145 

5.2.9 Operating Environment............................................................................................................. 146 

5.2.10 Version management and work packages ............................................................................... 148 

5.2.11 User Interface.......................................................................................................................... 149 

Page 7/276



Ref: PHASE V 

5.3 CDPS Requirements.......................................................................................................................... 150 

5.3.1 Introduction............................................................................................................................... 150 

5.3.2 Integration Architecture ............................................................................................................ 151 

5.3.3 CDPS modules .......................................................................................................................... 152 

5.3.3.1 Transit Control System (TCS)......................................................................................... 152 

5.3.3.1.1 Availability Requirements............................................................................................ 153 

5.3.3.1.2 Requirements ................................................................................................................ 153 

5.3.3.2 Export regimes/Export Control System (ECS)................................................................ 153 


5.3.3.2.2 Requirements ................................................................................................................ 153 

5.3.3.3 Import Regime/Import Control System (ICS) ................................................................. 153 


5.3.3.3.2 Requirements ................................................................................................................ 153 

5.3.3.4 Reference Data Application............................................................................................. 153 

5.3.3.4.1 Requirements ................................................................................................................ 154 

5.3.3.4.1.1 Common Domain....................................................................................................... 154 

5.3.3.4.2 Availability requirements ............................................................................................. 154 

5.3.4 Integration with Common Domain ........................................................................................... 155 

5.3.4.1 Transit Control System (TCS)......................................................................................... 155 

5.3.4.2 Automated Export System/Export Control System (ECS) .............................................. 156 

5.3.4.3 Automated Import System/Import Control System (ICS) ............................................... 157 

5.3.4.4 Common Domain Conformance Testing Environment ................................................... 158 

5.3.4.4.1 Conformance Testing of CDPS .................................................................................... 158 

5.3.4.4.2 Conformance Testing Requirements ............................................................................ 159 

5.3.4.5 Connection to Common Domain ..................................................................................... 159 

5.3.5 Integration with National Domain............................................................................................. 160 

5.3.5.1 Connection to National Domain ...................................................................................... 160 

5.3.6 Integration with External Domain............................................................................................. 161 

5.3.6.1 Economic Operators ........................................................................................................ 161 

5.3.6.2 Other Government Agencies ........................................................................................... 161 

5.3.6.3 Connection to External Domain ...................................................................................... 161 

5.3.7 Conformance testing ................................................................................................................. 162 

5.3.8 Outsplication hosting................................................................................................................. 163 

6. PHASING/MILESTONES FOR THE CDPS PROOURCING OF APJECT ......................................... 164 

6.2 Introduction of the stages.................................................................................................................. 164 

6.2.1 Phase plan ................................................................................................................................ 164 

6.2.2 Phase objectives....................................................................................................................... 164 

7. USE-CASE MODELS.................................................................................................................................. 166 

7.1 Transit use-case model (national transit) ........................................................................................ 166 

7.1.1 Overview of Transit Core Business .......................................................................................... 167 

7.1.2 CO1A - Process Departure - Acceptance/Controls ................................................................... 168 

7.1.3 CO1B - Process Departure – Release........................................................................................ 169 

7.1.4 CO02 - Process Arrival at Office of destination ....................................................................... 170 

A) PROCESS ARRIVAL – PART I .................................................................................................................. 170 

B) PROCESS ARRIVAL - PART II.................................................................................................................. 171 

C) PROCESS ARRIVAL - PART III................................................................................................................. 172 

Page 8/276



Ref: PHASE V 

7.1.5 CO04 - HANDLE ENQUIRY................................................................................................................... 173 

A) HANDLE ENQUIRY - PART 1................................................................................................................... 173 

B) HANDLE ENQUIRY - PART 2 ................................................................................................................... 174 

7.1.6 CO06 - Process Cancellation..................................................................................................... 175 

7.1.7 CO08 - Confirm Authorised Consignee.................................................................................... 176 

7.2 Transit use-case model (common/Community transit) .................................................................. 177 

7.2.1 Overview of common/Community Transit Core Business ....................................................... 177 

7.2.2 CO1A - Process Departure - Acceptance/Controls ................................................................... 178 

7.2.3 CO1B - Process Departure – Release........................................................................................ 179 

7.2.4 CO02 - Process Arrival at Office of destination ....................................................................... 180 

A) PROCESS ARRIVAL PART I ..................................................................................................................... 180 

B) PROCESS ARRIVAL PART II .................................................................................................................... 181 

C) PROCESS ARRIVAL PART III................................................................................................................... 182 

7.2.5 CO03 - Process movement at Office of Transit ........................................................................ 183 

7.2.6 CO04 - Handle enquiry ............................................................................................................. 184 

A) HANDLE ENQUIRY - PART 1................................................................................................................... 184 

B) HANDLE ENQUIRY - PART 2 ................................................................................................................... 185 


7.2.8 CO07 - Query Movement Information...................................................................................... 187 

7.2.9 CO08 - Confirm Authorised Consignee.................................................................................... 188 

7.3 National export use-case model ........................................................................................................ 189 

7.3.1 Overview of Export Core Business........................................................................................... 189 

7.3.2 CO1A - Process Export - Acceptance/Controls at Office of Export......................................... 190 

7.3.3 CO1B - Process Export – Release at Office of Export.............................................................. 191 

7.3.4 CO02 - Process Arrival at Actual Office of Exit....................................................................... 192 

A) PROCESS ARRIVAL AT ACTUAL OFFICE OF EXIT - PART I............................................................. 192 

B) PROCESS ARRIVAL AT OFFICE OF EXIT - PART II............................................................................. 193 

7.3.5 CO03 - Process Exit at Actual Office of Exit ........................................................................... 194 

A) PROCESS EXIT AT ACTUAL OFFICE OF EXIT - PART I ..................................................................... 194 

B) PROCESS EXIT AT ACTUAL OFFICE OF EXIT - PART II .................................................................... 195 

7.3.6 CO04 - HANDLE FOLLOW-UP.............................................................................................................. 196 


7.3.8 CO07 - Query Export Operation Information ........................................................................... 198 

7.4 ECS - AES use-case model ................................................................................................................ 199 

7.4.1 Overview of Export Core Business........................................................................................... 199 

7.4.2 CO1A - Process Export - Acceptance/Controls at Office of Export......................................... 200 

7.4.3 CO1B - Process Export – Release at Office of Export.............................................................. 201 

7.4.4 CO02 - Process Arrival at Actual Office of Exit....................................................................... 202 

A) PROCESS ARRIVAL AT ACTUAL OFFICE OF EXIT - PART I............................................................. 202 

B) PROCESS ARRIVAL AT OFFICE OF EXIT - PART II............................................................................. 203 

Page 9/276



Ref: PHASE V 

7.4.5 CO03 - PROCESS EXIT AT ACTUAL OFFICE OF EXIT .................................................................... 204 

A) PROCESS EXIT AT ACTUAL OFFICE OF EXIT - PART I ..................................................................... 204 

B) PROCESS EXIT AT ACTUAL OFFICE OF EXIT - PART II .................................................................... 205 

7.4.6 CO04 - HANDLE FOLLOW-UP.............................................................................................................. 206 


7.4.8 CO07 - Query Export Operation Information ........................................................................... 208 

7.4.9 CO01A (SUM) – Process Exit summary declaration at Office of Lodgement ......................... 209 

7.4.10 CO02 (SUM) – Process Arrival at Actual Office of Exit........................................................ 210 

A) CO02 (SUM) – PROCESS ARRIVAL AT ACTUAL OFFICE OF EXIT PART I ..................................... 210 

B) CO02 (SUM) – PROCESS ARRIVAL AT ACTUAL OFFICE OF EXIT PART II.................................... 211 

7.4.11 CO03 (SUM) – Process Exit at Actual Office of Exit ............................................................ 212 

7.5 National import use-case model........................................................................................................ 214 

7.5.1 Overview of Import Core Business........................................................................................... 214 

7.5.2 CO1A - Process Import - Acceptance/Controls at Office of Import......................................... 215 

7.5.3 CO1B - Process Import – Release at Office of Import.............................................................. 216 

7.5.4 CO2 - Process Import – Discharge of Import Regime .............................................................. 217 

7.5.5 CO03 - Handle Follow-Up........................................................................................................ 218 


7.6 ICS - AIS use-case model .................................................................................................................. 220 

7.6.1 Overview of ICS-Core Business – ENS lodged at an Office of Lodgement............................. 220 

7.6.2 Overview of ICS-Core Business – ENS lodged at an Office of first Entry .............................. 221 

7.6.3 CO1A (SUM) – Process Entry Summary Declaration at Office of Lodgement ....................... 222 

7.6.4 CO1B (SUM) – Process Entry Summary Declaration at Office of first Entry.......................... 223 

7.6.5 CO1C (SUM) – Process Entry Summary Declaration at Office of subsequent Entry .............. 224 

7.6.6 C01D – Process international diversion at Office of first Entry ............................................... 225 

7.6.7 CO3A – Presentation at Actual Office of first Entry ................................................................ 226 

7.6.8 CO3B – Presentation at Actual Office of subsequent Entry ..................................................... 227 

7.6.9 CO3C– Release for Entry at Actual Office of (first or subsequent) Entry................................ 228 

7.6.10 Overview of Import Core Business......................................................................................... 229 

7.6.11 CO1A - Process Import - Acceptance/Controls at Office of Import....................................... 230 

7.6.12 CO1B - Process Import – Release at Office of Import............................................................ 231 

7.6.13 CO2 - Process Import – Discharge of Import Regime ............................................................ 232 

7.6.14 CO03 - Handle Follow-Up...................................................................................................... 233 

7.6.15 CO04 - Process Cancellation................................................................................................... 234 

8. ANNEXES..................................................................................................................................................... 235 

ANNEX 1 - DOMAINS FOR COMMUNICATION ..................................................................................... 235 

NATIONAL TRANSIT REGIME: .................................................................................................................... 235 

COMMON/COMMUNITY TRANSIT REGIME: ............................................................................................ 235 

NATIONAL EXPORT REGIME:...................................................................................................................... 236 

ECS - AES:......................................................................................................................................................... 236 

NATIONAL IMPORT REGIME:...................................................................................................................... 237 

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ICS - AIS:........................................................................................................................................................... 237 

ANNEX 2 - STAGES AND MILESTONES FOR CDPS.............................................................................. 238 

ANNEX 3 – LOCAL SELECTIVITY PROCESS......................................................................................... 239 

ANNEX 4 – SELECTIVITY PROFILE FILTER SYSTEM........................................................................ 240 

ANNEX 5 – NCTS REFERENCE DATA ...................................................................................................... 241 

ANNEX 6 – AES REFERENCE DATA ........................................................................................................ 253 

ANNEX 7 – AIS REFERENCE DATA .......................................................................................................... 268 

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1 INTRODUCTION - EXECUTIVE SUMMARY 

1.1 Purpose of CDPS 

The purpose of this document is to provide the user and technical requirement for the “Customs Declaration 

Processing System” (CDPS). 

The purpose of the CDPS project is to provide a solution that will allow the customs offices involved in all 

customs regimes to: 

- handle (receive, register, validate, accept, store and transmit) the customs declarations, 

- release the goods for declared customs regime, 

- exchange electronic messages in order automate the administrative flow of the operation, 

- elevate the effectiveness of controls against customs duties, taxes and other charges and other fraud, 

- expedite the flow of goods, and 

- contribute to better supply chain security within WCO initiative and later within EU membership. 

The purpose of the CDPS project is to provide a solution to exchange data not only between Customs 

authorities but also with other governmental organisations and economic operators. 

All efforts and attempts to lay down the groundwork for the implementation of the CDPS are part of a 

complete strategy from an electronic customs perspective. Similar strategy has been set up by European 

Commission, European Council and European Parliament and it is under development in all EU member 

states as well as in European Commission, DG TAXUD. 

1.2 Objectives of CDPS 

The overall long term objective of the CDPS project is to provide a system that will allow seamless flow of 

electronic information between all actors involved in the import, export or transit process, linking together 

the External-, National- and Common Domains (for EU-EFTA communications) as well as the Domain of 

other government agencies. To simplify and automate the administrative flow of the import, export or transit 

process will elevate the effectiveness of controls and expedite the flow of goods. All parties, traders, 

Macedonian customs authorities, other agencies and society will benefit from this development. 

From a legal/procedural, as well as from an IT point of view, there are similarities between the export 

regimes, transit regime (national transit, as well as common/Community transit system) and import regimes. 

Basing the export and import modules of CDPS on the technological achievements of transit module, 

especially NCTS, and the experience gained during the Single window, transit module, project will also 

allow Macedonian customs administration (MCA) to implement a defined and specified CDPS which takes 

into account both the national requirements, insofar as interface between the declarant and the office of 

export or import is concerned, and international requirements. 

The key element of the CDPS is to set the necessary conditions for an import, export and transit regimes on 

the basis of specifications (functional and technical level) which are compatible and in line with EU 

commonly agreed specifications for transit regime (NCTS), export regimes (ECS-AES) and import regimes 

(ICS-AIS) where: 

• the use of advanced computer systems and the electronic processing of data should, amongst other 

things, ensure a more efficient management of the export import, export and transit regimes than the 

paper-based system and should improve the efficiency of customs controls, particularly those relating to 

export, import and transit restrictions and to the entry or exit of goods, and their effectiveness in the fight 

against fraud in these areas; 

• new computerized procedures based on the use of modern information technology and electronic data 

interchange (EDI) are covered by adapted legal provisions to provide procedural, technical, legal 

certainty and for possible security-linked needs, if found necessary. With regard to the common and 

comprehensive use of such a system in Macedonian customs administration (MCA), all system related 

procedures not directly impacting upon the trading community should be governed by guidelines. 

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• most of the products delivered and/or produced in context of transit regime (NCTS) for the exchange of 

messages via the Common Domain (within EU-EFTA common transit procedure) will be re-used after 

the accession of the Republic of Macedonia into the EU in order to limit the resources and the timescale 

acceptable for all participants involved; and 

• in the first stage the Republic of Macedonia will be linked with EU and EFTA countries via a common 

network in order to exchange NCTS standard messages, wherever possible in real time, and in the 

second stage with EU member states in order to exchange ECS-AES or ICS-AIS standard messages. 

1.3 Scope of CDPS 

The CDPS will apply to the movement of goods released for import, export or transit regime, either covered 

by declarations made under the normal procedure, i.e. where a full declaration is submitted to the office of 

import/export/departure, or under the simplified procedure when goods are released for regime or the regime 

is ended: 

- incomplete or simplified import declarations or local clearance, 

- incomplete or simplified export declarations or local clearance, 

- authorized consignor or authorised consignee in transit regime. 

The scope of the CDPS will cover the lodgement of electronic or paper-based declarations (customs 

declaration, summary declaration as well as entry or exit summary declaration) from the trader´s External 

Domain to the National Domain of the customs office and the exchange of data of declarations between the 

Republic of Macedonia and EFTA countries or EU member states via Common Domain (on the day of 

accession into the Convention on a common transit procedure 15 or on the day of accession into the EU). 

The scope of the CDPS will also cover the lodgement of electronic entry or exit summary declaration from 

the trader’s External Domain to the National Domain of the customs office and the exchange of entry 

summary declaration information and risk information between the MS (at the latest on the day of the 

accession into the EU). In the last amendments of the Implementing Provisions, defining the necessary 

amendments of the Customs Code by Regulation (EC) 648/2005, there are new obligations in the way: 

- entry summary declaration shall be lodged at the customs office of entry, 

- exit summary declaration shall be lodged at the customs office of exit. 

1.4 Intended audience 

The intended audience are all stakeholders involved in the core CDPS process when goods are: 

- brought into the customs territory of Republic of Macedonia and the people who later on will establish 

the functional and technical specifications of the import module of CDPS, 

- taken off from the customs territory of Republic of Macedonia and the people who later on will establish 

the functional and technical specifications of the export module of CDPS, 

- carried through the customs territory of Republic of Macedonia and the people who later on will 

establish the functional and technical specifications of the transit module of CDPS. 

The intended audience are all stakeholders involved in the development of sub-applications linked to the 

CDPS, especially responsible for: 

- establishing the functional and technical specification for Authorisation sub-application and later on for 

capturing and/or management of the authorisations data, 

- establishing the functional and technical specification for Guarantee management sub-application and 

later on for capturing and/or management of the guarantee data, 

- establishing the functional and technical specification for Risk analysis and risk management subapplication 

and later on for specification/creation and/or management of the risk profiles data, 

- establishing the functional and technical specification for Accounting management sub-application and 

later on for management of the accounting system data, 

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Ref: PHASE V 

- establishing the functional and technical specification for Tarim (TARIC) sub-application and later on 

for capturing and/or management of the Tarim (TARIC) data, 

- establishing the functional and technical specification for National/European Binding Tariff Information 

and later on for capturing and/or management of the Binding Tariff Information data, 

- establishing the functional and technical specification for National/European Tariff quotas and ceilings 

sub-application (or module in Single window sub-application) and later on for capturing and/or 

management of the Tariff quotas and ceilings data, 

- establishing the functional and technical specification for European Customs Inventory of Chemical 

Substances sub-application and later on for management of the European Customs Inventory of 

Chemical Substances data, 

- establishing the functional and technical specification for European Autonomous Tariff Suspensions subapplication 

and later on for management of the European Autonomous Tariff Suspensions data, 

- establishing the functional and technical specification for European surveillance of data in the 

framework of import - export sub-application and later on for management of the European surveillance 

of data in the framework of import - export data, 

- establishing the functional and technical specification for Single electronic access point sub-application. 

1.5 Structure of this document 

After this introduction chapter the document is composed of 7 other chapters. Chapter 2 gives an overall 

description of the domains used for communication, chapter 3 describes the CDPS, chapter 4 the concerned 

sub-applications which should be developed in parallel with core CDPS, chapter 5 gives a technical 

requirements of CDPS, chapter 6 describes the phasing/milestones for development of CDPS, chapter 7 

gives the use-case models for main parts of CDPS, chapter 8 contains the annexes of this document. 

1.6 Terminology 

User Requirements refers to the features or attributes the CDPS system should have or how it should perform 

from the users’ perspective. The UR describes what the proposed new system will do, but nothing about 

how it will be built or implemented. 

There are different levels of requirements: 

a) User Requirements 

Narrative descriptions and diagrams showing the services the proposed system will deliver and its 

limitations. 

b) Functional Specifications 

A well structured document describing the system functionality in detail. The document can be used as a 

“contract” between the client and the people who will build the system. This document is mainly written for 

the system-end users, the system architects and the software developers. 

c) Technical Specifications (Software specification) 

A detailed description which will be the basis for system design and implementation. The document is 

mainly written for the system architects and the software developers. 

A common practice is to divide the requirements into functional and qualitative requirements. Qualitative 

requirements can also be called non-functional requirements or constraints. 

According to the European Commission standard for UR the key words “must”, “must not”, “required”, 

“shall”, “shall not”, “should”, “should not”, “recommended”, “may”, and “optional” in this document are to 

be interpreted as follows: 

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MUST 

This word, or the terms "REQUIRED" or "SHALL", means that the definition is an absolute requirement of 

the specification. 

MUST NOT 

This phrase, or the phrase "SHALL NOT", means that the definition is an absolute prohibition of the 

specification. 

SHOULD 

This word, or the adjective "RECOMMENDED", means that there may exist valid reasons in particular 

circumstances to ignore a particular item, but the full implications must be understood and carefully weighed 

before choosing a different course. 

SHOULD NOT 

This phrase, or the phrase "NOT RECOMMENDED" means that there may exist valid reasons in particular 

circumstances when the particular behaviour is acceptable or even useful, but the full implications should be 

understood and the case carefully weighed 

MAY 

This word, or the adjective "OPTIONAL", means that an item is truly optional. 

1.7 Abbreviations used in this document 

AAR 

ATR 

AEO 

AES 

AIS 

CCN-CSI 

CDPS 

DDS 

DG TAXUD 

DTI 

DWS 

EAD 

EBTI 

ECS 

EDI 

EDIFACT 

EFTA 

END 

EORI 

EU 

EXD 

ICS 

IRU 

ITE 

LRN 

MCA 

MRN 

MS 

NCTS 

Anticipated Arrival Record 

Anticipated Transit Record 

Authorised Economic Operator 

Automated Export System 

Automated Import System 

Common Communication Network – Common System Interface 

Customs Declaration Processing System 

Data Dissemination System 

Directorate General for Taxation and Customs Union, European Commission 

Direct Trader Input 

Data Warehouse System 

Export Accompanying Document 

European Binding Tariff Information 

Export Control System 

Electronic Data Interchange 

International EDI standard developed under the United Nations 

European Free Trade Area 

Entry Summary Declaration 

Economic Operators' Registration and Identification System 

European Union 

Exit Summary Declaration 

Import Control System 

International Road Transport Union 

Integrated Tariff Environment 

Local Reference Number 

Macedonian Customs Administration 

Movement Reference Number 

EU member state 

New Computerised Transit System 

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Ref: PHASE V 

RDA 

REX 

RIF 

RMF 

RwEI 

SAD 

SD 

SEAP 

TAD 

TARIC 

Tarim 

TIN 

TPS 

UR 

XML 

WCO 

Reference Data application 

Registered Exporters 

Risk Information Form 

Risk Information Management System 

Regimes with Economic Impact 

Single Administrative Document 

Summary Declaration 

Single European Access Point 

Transit Accompanying Document 

Online customs tariff database 

Macedonian customs tariff database 

Trader Identification Number 

Transaction Processing System 

User requirements 

Extensible Markup Language; a general-purpose specification for creating custom markup 

language 

World Customs Organisation (Customs Cooperation Council) 

The detailed list of abbreviations is available in another document delivered within this project (List of 

acronyms). 

1.8 Related documents 

• Customs Law 1 

• Customs Law Implementing Regulations 2 

• Rulebook on the Manner of Completing the Customs Declaration and the List of Codes which are 

being used 3 

• Implementing regulation for detailed criteria and the rules for implementing the relief from the 

payment of import duties, as well as value, quantity and type 4 

• Decision on the determination of types of goods subject to customs proceedings at specific Border 

Crossing Points 5 

• Implementing Regulation prescribing in more detail the conditions which must be complied with for 

goods to be subject to autonomous measures for reduction or suspension of import duties, the 

procedure for introduction of autonomous measures as well as their distribution or use 6 

• Decision on the paperless environment for customs and trade - 'Electronic Customs Decision' 7 

• Community Customs Code 8 

1 Customs Law published in Official Gazette of Republic of Macedonia No. 39/2005 and amended with Law published in Official Gazette of 

Republic of Macedonia No. 4/2008 from 10.1.2008 

2 Customs Law Implementing Regulation published in Official Gazette of Republic of Macedonia No. 66/2005 and amended with Law published in 

Official Gazette of Republic of Macedonia No. 73/2006 and amended with Law published in Official Gazette of Republic of Macedonia No. 

32/2007 from 18.5.2007 

3 Rulebook on the Manner of Completing the Customs Declaration and the List of Codes which are being used published in Official Gazette of 

Republic of Macedonia No. 97/2005 

4 Implementing regulation for detailed criteria and the rules for implementing the relief from the payment of import duties, as well as value, quantity 

and type published in Official Gazette of Republic of Macedonia No. 117/2005 

5 Decision on the determination of types of goods subject to customs proceedings at specific Border Crossing Points published in Official Gazette of 

Republic of Macedonia No. 111/2005 

6 Implementing Regulation prescribing in more detail the conditions which must be complied with for goods to be subject to autonomous measures 

for reduction or suspension of import duties, the procedure for introduction of autonomous measures as well as their distribution or use published 

in Official Gazette of Republic of Macedonia No. 119/2005 

7 Decision on the paperless environment for customs and trade - 'Electronic Customs Decision' No. 70/2008/EC published in EU Official Journal No. 

L 23 from 26.1.2008 

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• Community Customs Code Implementing Provisions 9 

• Modernised Customs Code 10 

• The Multi Annual Strategic Plan 11 

• Functional Transit System Specification, phase 4 of NCTS 12 

• Functional Transit System Specification – Automated Export System Addendum, AES-ECS 13 

• Functional Transit System Specification – Automated Import System Addendum, ICS 14 

• Convention on a common transit procedure 15 

• International Convention on the Simplification and Harmonisation of Customs Procedures 16 

• Guidelines to International Convention on the Simplification and Harmonisation of Customs 

Procedures 17 . 

The following documents are applicable to this document: 

Ref. Identifier Title Version 

A01 CUD-SC01-DDNXA 

A02 TCE-L1-DDCOM 

A03 CUD-SC01-DDNTA 

A04 CUD-SC01-DDNIA 

Design Document for National Export 

Applications 

Design Document for Common Operations and 

Methods 

Design Document for National Transit 

Applications 

Design Document for National Import 

Applications 

2.00-EN 

1.10-EN 

10.10- 

EN 

0.20-EN 

A05 CUD-SPEED-FSS SPEED Functional Specifications 1.00-EN 

A06 ETIC-FS-02 Single Portal for Entry or Exit of Data (SPEED) 05.01 

A07 SSS-eCustoms Security 

Specifications 

A08 CUD-SC01-ECS2-CTP- 

DOC 

eCustoms Security System Specifications 

Conformance Test Protocol for ECS Phase 2 

Table 1: Applicable Documents 

The following documents are of interest to the CDPS technical requirements: 

0.10-EN 

0.20-EN 

8 Council Regulation (EEC) No 2913/92 of the 12 October 1992 establishing the Community Customs Code 

9 Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the Implementation of Council Regulation (EEC) No 

2913/92 establishing the Community Customs Code 

10 Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code 

(Modernised Customs Code) published in EU Official Journal No. L 145 from 4.6.2008 

11 TAXUD/477/2004 is published at: 

http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/e-customs_initiative/MASP_rev8.pdf 

12 DG TAXUD Working Document No. 

13 DG TAXUD Working Document No. TAXUD/1040/2006 

14 DG TAXUD Working Document No. TAXUD/1043/2006 

15 Convention on a common transit procedure is available at: 

http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexapi!prod!CELEXnumdoc&lg=en&numdoc=21987A0813(01)&model=guicheti 

16 Revised Kyoto Convention is available at: http://www.wcoomd.org/kybodycontent.htm 

17 The guidelines to the revised Kyoto Convention are available in the World Customs Organisation. 

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Ref. Identifier Title Version 

R01 FTSS – AES Addendum Automated Export System Addendum 1/2006 

Final 

R02 FTSS – NCTS Addendum Functional Transit System Specifications 4.00 as 

amended with Corrigendum 1/2007 

1/2007 

Final 

R03 FTSS – AIS Addendum Automated Import System Addendum 1/2006 

Rev.3 

R04 CUD-SC01-ECS2-SD The Scope of ECS Phase 2 2.00-EN 

R05 TCE-L1-SDCOM Scope Document Common Volume 1.00-EN 

R06 CSRD-System 

Requirements Definition 

R07 CSMIS-System 

Requirements Definition 

CS/RD System Requirements Definitions 

CS/MIS System Requirements Definitions 

3.10-EN 

3.20-EN 

R08 CUD-SC01-ICS-SD The Scope of ICS 1.21-EN 

R09 CUD-SC01-NCTS SEC 

and ENQ-SD 

The Scope of NCTS Phase 4 

R10 MASP-TAXUD/477/2004 Electronic Customs Multi-Annual Strategic Plan 

R11 AEO-FS-FSS 

AEO - Full System - Functional System 

Specifications 

3.00-EN 

rev.8 

R12 CCN-COVW-GEN CCN/CSI System Overview EN12.00 

R13 TCE-TTSS-L1DOC-P32 

R14 CUD-SC01-EORI-SPM 

R15 

R16 

R17 

R18 

R19 

Technical Transit System Specifications for 

Phase 3.2 

2.00 

1.00-EN 

EORI System Process Model and Requirements 3.00-EN 

Taxation and Customs Union DG, CUST/DEV 1.00 

Project, “eCustoms Technical Architecture 

Specification” 

Toni Stojanovski, Markku Oraviita, “Customs 0.8 

Declaration Processing System: Functional and 

Technical Architecture” 

Toni Stojanovski, Markku Oraviita, “Customs 

Declaration Processing System: Technical 

Specification” 

“Закон за податоците во електронски облик и 

електронски птпис”, “Сл. Весник на 

Р.Македонија” бр.34 од 3.05.2001 

Customs Directorate of the Republic of Croatia: 

IS Development Strategy 

Table 2: Reference Documents 

0.8 

1.1.6 

2 DOMAINS OF THE CDPS 

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We have domains for the different actors involved in the import, export and transit processes. The domains 

define clear interfaces between the actors involved and divide the responsibility. The domains identified are 

the External Domain, the National Domain, the Common Domain and the Domain of other government 

agencies on a national level. Communications within and between these domains in transit, export as well as 

export control system, import and import control system are described in the Annex 1 of this document (see 

Chapter 8). 

2.1 National Domain 

This covers the relationship between the Customs Offices of Republic of Macedonia and national system - 

CDPS. This domain is under the sole responsibility of the national customs administration concerned. 

2.2 External Domain 

This covers the relationship between the national customs administration and Traders. This domain is under 

the sole responsibility of national customs administration concerned. Within the External Domain, Traders 

interact with their national customs administration, which is the body responsible for specifying and setting 

up the interfaces for them. 

For the purpose of data capture by the respective customs office (office of export, office of exit, office of 

import, office of entry, office of departure or office of destination) four methods should be considered: 

• EDI – Electronic Data Interchange (XML, EDIFACT), 

• DTI – Direct Trader Input, 

• Internet application, 

• Data capture by the respective customs office. 

It is recommended that a commonly defined declaration message should be established in view of: 

- national customs legislation for SAD 3 , 

- Appendix III Annexes D1, D2 of Convention on a common transit procedure 15 , 

- Annex 30a of EU Customs Code Implementing Provisions 9 . 

The electronic customs declaration and other messages sent by a declarant (principal) to the respective 

customs office (office of export, office of exit, office of import, office of entry, office of departure or office 

of destination, and office of guarantee) shall be authenticated with e-signature according to the Articles 4 and 

5 of Customs Law Implementing Regulation 2 . 

The hand written signature of a declarant (principal) or his direct representative shall be replaced by e- 

signature according to the Article 5 of Customs Law Implementing Regulation 2 . The e-signature(s) shall be 

registered together with the identification of a declarant / principal / his direct representative in the module 

for authorisation of e-communication in the Authorisation sub-application. 

The declaration data shall be validated by the system at the respective customs office (office of export, office 

of exit, office of import, office of entry, office of departure or office of destination) and further messages 

need to be in place in order to advise the declarant (principal) of the acceptance and/or the rejection of the 

declaration data. While these messages should be subject to common functional specification, their 

implementation is left to the responsibility of national customs administration, possibly taking advantage of 

the transit regime (NCTS procedures) in place. 

The electronic decision on release of goods for customs regime and all others electronic messages sent by the 

respective customs office (office of export, office of exit, office of import, office of entry, office of departure 

or office of destination, and office of guarantee) to the declarant (principal) shall be authenticated with e- 

signature of customs administration, according to the Article 109 para. 2 of Customs Law implementing 

Regulation 2 . 

However, the Commission, as a depositor for the Convention on a common transit procedure 15 , and EFTA 

countries as well as EU member states have developed rules and guidelines to pave the way for 

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standardisation in the common transit regime, i.e. the Appendix III Annexes D1, D2, D3 and D4 of 

Convention on a common transit procedure 15 . 

However, the Commission and EU member states have developed rules and guidelines to pave the way for 

standardisation in the AES-ECS system, i.e. the Annexes 30a, 45c and 45d of EU Customs Code 

Implementing Provisions 9 . 

However, the Commission and EU member states have developed rules and guidelines to pave the way for 

standardisation in the AIS-ICS system, i.e. the Annexes 30a, 45c and 45d of EU Customs Code 

Implementing Provisions 9 . 

The data required for the messages will be captured within the export or import or transit declaration, 

processed and transmitted by the participating National Administrations' own systems. The information 

exchange between the exporter/consignor and the office of export or between the importer and the office of 

import or between principal in national transit regime should be implemented using the same type of 

messages and procedures common to NCTS (common/Community transit regime). 

2.3 Domains of the government agencies 

The domain of other government agencies is a very important part of the CDPS-scope. This requires 

electronic integrated processes with other government agencies involved in the entry, import and transit 

formalities. If not achieved there will be problem with delivery of seamless, predictable customs process (in 

export, import and transit operations) to the trade. This domain can also be regarded as and included in the 

External Domain. 

This covers the relationship between the Customs national system – CDPS and the systems or databases of 

the government agencies, e.g. Ministry of Finances, including Public Revenue Office, National Bank of the 

RM, Ministry of Interior, Ministry of Agriculture, Forestry and Water Supply, Ministry of Health, Ministry 

of Environment and Physical Planning, Ministry of transport and Communications, Ministry of Culture, 

Ministry of Economy, Directorate for Radiation Security, Institute for standardisation, State Statistical 

Office, Central Registry Office. 

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2.4 Common Domain (only for EU-EFTA communication) 

The respective parts of CDPS (NCTS, AES-ECS, AIS-ICS) will use the existing Common Domain for the 

electronic transfer of data between customs offices. 

The NCTS shall cover the common transit of goods transported from one contracting party of the 

Convention on a common transit procedure 15 via or into another contracting party – EU or EFTA country 

(direct transit). The NCTS shall also cover the common transit of goods transported from one contracting 

party of the Convention on a common transit procedure 15 through third country (neither EU nor EFTA 

country) via or into another contracting party – EU or EFTA country (indirect transit). The core element of 

the NCTS shall be the information exchange in the Common Domain between the office of departure, the 

office of destination, the office of transit and office of guarantee to: 

• verify at the office of guarantee whether a declared guarantee is valid, can be used by this principal, has 

sufficient amount of reference amount before the release of goods for common transit regime at the 

office of departure (where the office of guarantee and the office of departure are located in different 

countries); 

• tie up the security amount of the used guarantee at the office of guarantee for goods for which common 

transit formalities have been completed at the office of departure (where the office of guarantee and the 

office of departure are located in different countries); 

• inform the office of destination of the anticipated arrival of goods for which common transit formalities 

have been completed at the office of departure; 

• inform the office(s) of transit of the anticipated transit of goods for which common transit formalities 

have been completed at the office of departure; 

• handle diversions (change of office of transit or destination); 

• inform the office of departure of presenting of goods at office of transit; 

• inform the office of departure of delivery of goods at office of destination; 

• inform the office of departure of control results; 

• inform the office of guarantee of discharging the common transit regime; and 

• handle discrepancies. 

The AES-ECS shall cover the export of goods transported from one EU member state (office of export) via 

another EU member state (office of exit) – indirect exportation. Taking into account that national customs 

administration will develop functions for both office of export and exit, direct exportation is implicitly 

covered by the system, as is the re-exportation of non-Community goods, in circumstances where an export 

or summary declaration is required. The core element of the ECS shall be the information exchange in the 

Common Domain between the office of export and the office of exit to: 

• inform the office of exit of the anticipated arrival of goods for which export formalities have been 

completed at the office of export; 

• handle diversions; 

• inform the office of export of confirmation of exit and/or control results including the date of exit from 

the customs territory of the European Union; and 

• handle partial and consolidated shipments. 

The AIS-ICS shall cover the export of goods transported into one EU member state (office of import) via 

another EU member state (office of entry) – indirect importation. Taking into account that national customs 

administration will develop functions for both office of import and entry, direct importation is implicitly 

covered by the system in circumstances where an import or entry summary declaration or summary 

declaration is required. The core element of the AIS-ICS shall be the information exchange in the Common 

Domain between the office of entry and the office of import: 

• inform the office of first entry of the anticipated arrival of goods with entry summary declaration; 

• inform the office of entry (first and subsequent) of the arrival of goods with the arrival notification; 

• handle diversions; 

• inform the office of subsequent entry of risk profiles linked to the goods with entry summary declaration. 

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The Common Domain is the domain containing common databases and applications by the Commission, as 

well as the communication between the MS. 

3 CDPS – MAIN APPLICATION 

3.1 Transit regime (NCTS) 

3.1.1 Trade Customs office of departure 

3.1.1.1 Electronic transit declaration 

- Lodging of electronic customs declaration is possible according to the Article 71 para. b) and Article 89 

of Customs Law 1 . 

- Electronic lodging of customs declaration for transit regime by a principal or his direct representative 

shall be authorised according to the Articles 4 and 5 of Customs Law Implementing Regulation 2 . 

- The hand written signature of a principal or his direct representative shall be replaced by e-signature 

according to the Article 5 of Customs Law Implementing Regulation 2 . The e-signature(s) shall be 

registered together with the identification of a principal (or his direct representative) in the module for 

authorisation of e-communication in the Authorisation sub-application. 

- Lodging of electronic customs declaration for transit regime is obligatory for granting the simplified 

procedure of authorised consignor according to the Article 271 para. 1 of Customs Law Implementing 


- Lodging of electronic customs declaration for transit regime is obligatory for granting the simplified 

procedure of authorised consignor according to the Article 71 para. 1 of Appendix I of Convention on a 

common transit procedure 12 . 

- It is assumed that at the time of lodging of electronic transit declaration, the goods are already loaded to 

the loading compartment of means of transport, they are ready to be presented to the customs office of 

departure and they are ready for placing for transit regime. 

- Automated initial checks of electronic customs declaration shall cover: 

o validity of the e-signature via data from module for authorisation of e-communication in the 

Authorisation sub-application, 

o filling in the data-elements or data-groups (boxes of declaration), 

o compliance with the rules and conditions applied for the data-elements or data-groups. 

- Automated initial checks of validity and/or accuracy of some of data of declaration (logical controls). 

- Automated initial checks of validity and/or accuracy of transit licences through the data from licence’s 

module of Single window sub-application. 

- Automated check of validity and conditions of authorisation of simplified procedure (if it is used) 

through the data from modules of Authorisation sub-application shall cover the authorisation of: 

o simplified procedure authorised consignor, 

o simplified procedure use of special seals, 

o simplified procedure of exemption regarding prescribed itinerary. 

- Automated check of guarantee through data from transit module of Guarantee management system subapplication 

shall cover the existence, validity, authorisation by principal with access code (PIN), 

sufficient amount of guarantee (at least on line management of comprehensive guarantees and individual 

guarantees with vouchers, management of individual guarantee is also appropriate). 

- The electronic transit declaration shall be registered with MRN (Movement Reference Number) by the 

customs office of departure if all above automated checks passed successfully. This MRN shall be 

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electronically notified to a principal. Authentication of this notification shall be with an e-signature of 

customs administration, according to the Article 109 para. 2 of Customs Law implementing Regulation 2 . 

- If any automatic checks didn’t pass successfully the transit declaration shall be refused and this 

information with identification of mistake shall be electronically notified to a principal. Authentication 

of this notification shall be with an e-signature of customs administration, according to the Article 109 

para. 2 of the Customs Law implementing Regulation 2 . Receiving this information a principal shall: 

o amend his refused transit declaration, sign it (with his e-signature) and send it (with same Local 

Reference Number - LRN) electronically again to the customs office of departure, or 

o send a new electronic transit declaration to the customs office of departure (with new LRN). 

3.1.1.2 Paper transit declarations 

- Lodging of paper customs transit declaration is possible in prescribed forms: 

o according to Article 105 para. 2 of Customs Law 1 in the form of SAD, TIR Carnet, ATA Carnet, 

form 302 or postal declaration, 

o according to Articles 277 and 278 of Customs Law Implementing Regulation 2 in the form of CIM 

Consignment Note, 

o according to Articles 290 and 292 of Customs Law Implementing Regulation 2 in the form of TR 

Transfer Note, 

o according to Articles 305 and 292 of Customs Law Implementing Regulation 2 in the form of the 

goods manifest (for goods transported by air). 

- Data of paper customs transit declaration shall be: 

o keyed in to the CDPS by a customs officer at the customs office of departure, or 

o electronically lodged to the customs office of departure in parallel with the paper customs transit 

declaration and it is not necessary to be approved by customs authorities. 

- The customs officer shall have a possibility for temporary storage of unfinished entry of transit 

declaration. The MCA shall set up the time limit for this temporary storage of unfinished transit 

declaration. 

- It is assumed that at the time of lodging of paper transit declaration, the goods are already loaded to the 

loading compartment of means of transport, presented to the customs authorities and they are ready for 

placing for transit regime. 

- Automated initial checks of data of paper customs transit declaration: 

o filling in the data-elements or data-groups (boxes of declaration) specified for each type of 

customs declaration, 

o compliance with the rules and conditions applied for the data-elements or data-groups and 

specified for each type of customs declaration. 

- Automated initial checks of validity and/or accuracy of some of data of declaration (logical controls 

specified for each type of transit declaration). 

- Automated initial checks of validity and/or accuracy of transit licences via data from licences module of 

Single window sub-application. 

- Automated check of guarantee via data from transit module of Guarantee management system subapplication, 

i.e. existence, validity, authorisation by principal with access code (PIN), sufficient amount 

of guarantee (at least on line management of comprehensive guarantees and individual guarantees with 

vouchers, management of individual guarantee is also appropriate), cross-check via a list of invalid TIR 

Carnets distributed by IRU. 

- The paper transit declaration shall be registered and accepted with MRN (Movement Reference Number) 

by the customs office of departure if all above automated checks passed successfully. 

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- If any automatic checks didn’t pass successfully the transit declaration shall be refused and this 

information with identification of mistake shall be notified by a customs officer to a principal (oral or 

written notification). Receiving this information a principal shall: 

o amend his refused declaration and lodge it (with same LRN) again to the customs office of 

departure, or 

o lodge a new transit declaration to the customs office of departure (with new LRN). 

3.1.1.3 Documents to accompany the transit declaration 

- Necessary documents to accompany the transit declaration shall be lodged by a principal to the office of 

departure according to the Article 72 para. 2 of Customs Law 1 and Article 126 of Customs Law 

Implementing Regulation 2 . The customs office of departure may dispense with the presentation of these 

documents at the time of completion of the formalities at customs office of departure. 

- The documents to accompany the transit declaration shall be lodged by a principal to the office of 

departure in electronic or paper form. 

- The electronic form of documents to accompany the transit declaration shall be authenticated with 

electronic signature of a principal. The delivery and acceptance of electronic form of documents to 

accompany the transit declaration shall be electronically notified to a principal by customs office of 

departure with information about the acceptance of transit declaration. Authentication of this notification 

shall be with an e-signature of customs administration, according to the Article 109 para. 2 of the 

Customs Law implementing Regulation 2 . 

- The electronic transit declaration shall be accepted by the customs office of departure, when the 

documents to accompany the transit declaration (in the paper form) are presented at that customs office 

with the goods to be released for the transit regime. 

- When the simplified procedure authorised consignor is used the documents to accompany the transit 

declaration shall be available for customs at the principal’s premise. 

3.1.1.4 Acceptance, customs controls, modifications, rectifications and cancellation of transit declaration 

- The transit declaration shall be accepted by the customs office of departure when: 

o all above automatic checks passed successfully, 

o all documents to accompany the transit declaration are lodged by a principal to that customs office or 

the waiver for lodging the documents to accompany the transit declaration was granted or the 

simplified procedure authorised consignor is used, 

o the goods are presented to that customs office. 

- In case that the transit declaration was lodged electronically, this MRN shall be electronically notified to 

a principal. Authentication of this notification shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . In case that the 

transit declaration was not lodged electronically, the acceptance of transit declaration with this MRN 

shall be notified (oral notification) to a principal at the customs office of departure. 

- The registered or accepted transit declaration can be changed by a principal before the decision on a 

control of goods is taken. When transit declaration was registered or accepted by the customs office of 

departure, this transit declaration can be: 

o modified by an electronic message (with MRN and same LRN) sent to the customs office of 

departure, or 

o changed or amended by a new transit declaration which shall be sent to the customs office of 

departure (old transit declaration shall be cancelled by another electronic message), 

o cancelled by a message sent to the customs office of departure. 

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- Any modification or cancellation done by an electronic message shall be confirmed by the customs 

office of departure with an electronic message. Authentication of this decision shall be with an e- 

signature of customs administration, according to the Article 109 para. 2 of the Customs Law 

implementing Regulation 2 . 

- After the acceptance of transit declaration by the customs office of departure the decision on control 

shall be taken by a customs officer at the customs office of departure. The Risk analysis and risk 

management system sub-application shall be used for automated evaluation of possible risks. 

- If NCTS (CDPS) is also used for the purpose of safety and security, then full safety and security related 

risk analysis for all the goods shall be performed additionally within the prescribed time limits (after the 

change of national customs legislation or after the accession into EU) - see part 3.1.7 of this 

document. 

- When decision on control of goods is taken, the control protocol shall be issued at the customs office of 

departure to be used by a customs officer responsible for control of goods. This protocol shall contain: 

o the specification of type and all details of control, including the identification of which part of 

declared goods or a means of transport shall be controlled, 

o the results of customs control, 

o discrepancies discovered during the customs control, 

o principal’s approval of amendment of transit declaration based on the discovered discrepancies, 

o verification of report by a customs officer responsible for control of goods. 

- When decision on control of goods is taken, the transit declaration cannot be changed, modified, 

amended or cancelled at the customs office of departure. The results of control shall be registered at this 

customs office. 

- Based on the customs control, the declared goods can be released for transit regime or the transit 

declaration shall be modified, changed or cancelled. 

3.1.1.5 Cancellation of transit declaration or transit regime 

- The cancellation of a transit declaration (before the decision on release of goods is taken) or a transit 

regime (i.e. the decision on release of goods for transit regime) shall be initiated either by a principal or 

by the customs office of departure (annulment/revocation of transit declaration). 

- The cancellation of transit declaration or transit regime by a principal shall be initiated in: 

o electronic form, i.e. by an electronic message sent by a principal to the customs office of departure, 

o paper form lodged by a principal at the customs office of departure. 

- The registered or accepted transit declaration shall be cancelled by an electronic message sent to the 

customs office of departure before the decision on control of goods is taken or after the customs control. 

- The transit regime, i.e. the decision on release of goods for transit regime, shall be cancelled by an 

electronic message sent to the customs office of departure before the presenting the goods at: 

o the customs office of transit, i.e. before the message that goods have been presented at the customs 

office of transit is delivered to the customs office of departure (for common/Community transit 

regime), 

o the customs office of destination, i.e. before the message that goods have been presented at the 

customs office of destination is delivered to the customs office of departure (national transit regime). 

- The both cancellations done by an electronic message shall be confirmed by the customs office of 

departure with an electronic message. Authentication of this decision shall be with an e-signature of 

customs administration, according to the Article 109 para. 2 of the Customs Law implementing 

Regulation 2 . The cancellation done in paper form shall be confirmed by the customs office of departure 

in paper form. 

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- The cancellation of a transit declaration (before the decision on release of goods is taken) or a transit 

regime (i.e. the decision on release of goods for transit regime) initiated by a principal in written form 

shall be confirmed by the customs office of departure by a decision issued in written form. 

- When the Customs Officer at the customs office of departure accepts the request for cancellation of a 

transit declaration (i.e. before the decision on release of goods is taken), this means that the declared 

customs office(s) of transit (for common/Community transit regime) and the declared customs office of 

destination have not been electronically notified of the release for transit regime and therefore customs 

office of departure shall not inform this(these) customs office(s) about the cancellation. 

3.1.1.6 Consultation of the status of transit declaration 

- A customs officer with an appropriate level of authorisation and access to NCTS part of CDPS at any 

customs office, may request the movement information for a movement with a given MRN, i.e. the 

details of transit declaration and up-dated information about the status of transit operation. This includes 

the case of an en-route control, if access to the NCTS is available. 

- A principal or his direct representative with access to web site of Macedonian customs administration 

may request the transit movement information for a movement with a given MRN. System (NCTS) shall 

provide him via this web site with up-dated information about the status of transit operation, especially 

whether: 

o transit declaration was registered and accepted (when and where), 

o goods were released for transit regime (when and where), 

o goods were presented at the customs office of exit (when and where), if the transit declaration was 

also used for safety and security purposes, 

o goods passed the customs office(s) of transit (when and where), 

o goods were presented at the customs office of destination (when and where), 

o control results were sent from the customs office of destination (when, where and result), 

o transit regime was discharged by the customs office of departure. 

3.1.2 Release of goods for transit regime 

3.1.2.1 Use of standard procedure 

- The decision on release of goods for transit regime can be issued by the customs office of departure 

using the standard procedure or simplified procedure of authorised consignor. The usage of simplified 

procedure authorised consignor is described bellow – see part 3.1.2.2 of this document. 

- In case that the transit declaration was lodged electronically and the transit declaration was registered 

with MRN, this MRN is after that used for identification of that declaration during all next 

communication (principal and customs office of departure and vice versa, customs office of departure 

and customs office of destination and vice versa, customs office of departure and customs office(s) of 

transit and vice versa (in common/Community transit regime)). 

- In case that the transit declaration was lodged electronically, the decision on release of goods for transit 

regime is issued by the customs office of departure electronically and it is electronically sent to the 

principal. Authentication of this decision shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . At that time the 

Transit Accompanying Document 18 and List of Items 19 (hereinafter called “Transit Accompanying 

Document”), which shall conform to the specimens in Annexes D3 and D5 of Appendix III of 

Convention on a common transit procedure, 15 shall be: 

o printed out by the customs office of departure, 

18 The new annex to the Customs Law Implementing Regulation 2 containing the Transit Accompanying Document shall be added. 

19 The new annex to the Customs Law Implementing Regulation 2 containing the List of Items shall be added. 

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o verified by a customs officer from the customs office of departure with his/her hand-written 

signature and personal customs stamp (a hand-written signature and personal customs stamp can be 

replaced by a code printed in box D of Transit Accompanying Document), and 

o issued to the principal or his direct representative (person who presented the goods to the customs 

office of departure). 

- In case that the transit declaration was lodged electronically, the decision that the goods shall not be 

released for transit regime is issued by the customs office of departure electronically and it is 

electronically sent to the principal. Authentication of this decision shall be with an e-signature of 



- In case that the transit declaration was not lodged electronically, the decision on release of goods for 

transit regime is issued by the customs office of departure in the paper form, i.e. in the form of: 

o Transit Accompanying Document, when the transit declaration was lodged in the form of SAD 

(according to the Article 236 paras. 1 and 2 of Customs Law Implementing Regulation 2 ), 

o vouchers No 1 and 2 of TIR Carnet, when the transit declaration was lodged in the form of TIR 

Carnet (according to Article 105 para. 2 of Customs Law 1 ), accompanied by Transit Accompanying 

Document (see part 3.1.12 of this document concerning the NCTS/TIR), 

o transit sheets (2 blue pages of ATA Carnet), when the transit declaration was lodged in the form of 

ATA Carnet (according to Article 105 para. 2 of Customs Law 1 ), 

o form 302, when the transit declaration was lodged in the form of form 302 (according to Article 105 

para. 2 of Customs Law 1 ), 

o postal declaration, when the transit declaration was lodged in the form of postal declaration 

(according to Article 105 para. 2 of Customs Law 1 ), 

o CIM Consignment Note, when the transit declaration was lodged in the form of CIM Consignment 

Note (according to Articles 277 and 278 of Customs Law Implementing Regulation 2 ), 

o TR Transfer Note, when the transit declaration was lodged in the form of TR Transfer Note 

(according to Articles 290 and 292 of Customs Law Implementing Regulation 2 ), 

o goods manifest, when the transit declaration was lodged in the form of goods manifest (according to 

Articles 305 and 292 of Customs Law Implementing Regulation 2 ). 

- The decision on release of goods for transport regime issued in the paper form shall be authenticated by 

the customs officer from customs office of departure with his hand written signature and his personal 

customs stamp. 

3.1.2.2 Use of simplified procedure of authorised consignor 

- Simplified procedure authorised consignor cannot be used with paper declaration for transit regime 

according to the Article 271 para. 1 of Customs Law Implementing Regulation 2 . The rules and processes 

described in part 3.1.1.1 of this document are used within the usage of simplified procedure of authorised 

consignor. 

- Automated check of validity and conditions of authorisation of simplified procedure authorised 

consignor through the data from modules of Authorisation sub-application shall cover especially: 

o identification of a holder of authorisation, via the Trader Identification Number – TIN (usually it is 

a VAT number), 

o authorised place, where goods are available, via code of this place (given in the authorisation), 

o authorised goods, via Tariff number (given in the authorisation), 

o authorised time for presenting the goods at the customs office of destination (given in the 

authorisation), 

o authorised country of final consignor or consignee (the list of prohibited countries is given in the 


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Ref: PHASE V 

o identification of special seals (if they are used), via the serial number of the special seal (given in 

the authorisation), 

o number of authorised guarantee (GRN), i.e. a comprehensive guarantee or a comprehensive 

guarantee waiver shall be used (given in the authorisation). 

- When the simplified procedure authorised consignor is used the documents to accompany the transit 

declaration shall be available for customs at the principal’s premise. This condition is set up in the 

authorisation of simplified procedure authorised consignor issued by Macedonian customs authorities. 

- When all the above automated checks passed successfully, the electronic transit declaration shall be 

accepted with MRN (Movement Reference Number) by the customs office of departure. This MRN shall 

be electronically notified to a principal. Authentication of this notification shall be with an e-signature of 



- A principal shall not wait for the authorisation for loading of goods to the loading compartment of means 

of transport. It is assumed that at the time of lodging of transit declaration, the goods are already loaded 

to the loading compartment of means of transport and they are ready for placing for transit regime. 

- The goods are loaded to the loading compartment of means of transport and they are ready for releasing 

for transit regime at the authorised place when the electronic transit declaration is lodged. This place is 

registered and authorised within the authorisation of simplified procedure authorised consignor. 

- The customs authorities (customs office of departure within the working hours) shall take a decision on 

control of goods which have been declared within the simplified procedure authorised consignor within 

the time limit (timer for automatic release of goods) set up in the within the authorisation of simplified 

procedure authorised consignor. 

- When the decision on control of goods which have been declared within the simplified procedure 

authorised consignor is taken, the notification of this control shall be electronically sent to a principal or 

his representative (to a person who lodge the transit declaration). Authentication of this notification of 

control shall be with an e-signature of customs administration, according to the Article 109 para. 2 of the 

Customs Law implementing Regulation 2 . This notification shall be sent at the end of the time limit (timer 

for automatic release of goods) set up in the authorisation to give a time to the customs authorities 

responsible for this control to be present at the authorised place, where the goods are available, before 

the notification is sent to a principal or his representative (to a person who lodge the transit declaration). 

At that time the timer for automatic release of goods shall be stopped. 

- When the timer for automatic release of goods expired and no decision on control of goods was taken, 

the goods are automatically released for transit regime. The decision on release of goods for transit 

regime shall be electronically sent to the principal or his representative at that moment. Authentication of 

this decision shall be with an e-signature of customs administration, according to the Article 109 para. 2 

of the Customs Law implementing Regulation 2 . 

- Based on the decision on release of goods for transit regime which was electronically sent to the 

principal or his representative by the customs office of departure, the principal shall print out the Transit 

Accompanying Document – TAD, which will follow the goods to the customs office of destination. The 

permission for printing out of TAD by the principal is given according to the Article 236 para. 2 of 

Customs Law Implementing Regulation 2 . The TAD shall be authenticated by the stamp of authorised 

consignor, which could be replaced by the imprint done within the printing of TAD. 

- The transit operation can start immediately when the decision on release of goods for transit regime is 

electronically delivered to the principal or his representative and when the TAD is printed and 

authenticated. 

3.1.3 Customs office of departure Customs office of guarantee 

3.1.3.1 Check of the guarantee 

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Ref: PHASE V 

- The guarantees shall be checked and registered based on data of the accepted transit declaration. 

- When the necessary data is not available the amount of duties and taxes in risk is presumed to be EUR 

7000 in corresponding denar value, according to the Article 256 para. 1 of Customs Law Implementing 

Regulation 2 . According to the Article 226 para. 1 of Customs Law Implementing Regulation 2 (in case of 

individual guarantee) or to the Article 256 para. 1 of Customs Law Implementing Regulation 2 (in case of 

comprehensive guarantee) the amount of duties and taxes in risk is calculated manually by the customs 

officer or automatically when the Tariff code is used within the transit declaration. 

- transit module of CDPS (NCTS) shall assist in offering the minimum rate for sensitive goods: 

o in case of national transit regime see the Annex 28 of Customs Law Implementing Regulation 2 , 

o in case of common transit regime see the Annex I of Appendix I of the Convention on a common 

transit procedure 15 . 

- transit module of CDPS (NCTS) shall assist in: 

o calculation of amount of duties and taxes based on of the highest import duties applicable to goods 

of the same kind in the Republic of Macedonia, as well as other duties and taxes the customs 

authorities are authorised to collect in accordance with the provisions regulating such duties and 

taxes, when the Tariff code is used within the transit declaration, or 

o a pre-defined default amount of duties and taxes, i.e. EUR 7000 in corresponding denar value within 

the limits of Article 256 para. 1 of Customs Law Implementing Regulation 2 (in case of national 

transit regime) or Article 56 of Appendix I of the Convention on a common transit procedure 15 (in 

case of common transit regime). 

- The calculated amount of duties and taxes in risk shall be registered in transit module of CDPS (NCTS). 

- Transit module of CDPS (NCTS) with Guarantee management system sub-application shall be able to 

carry out: 

o on line management of comprehensive guarantees, especially to check: 

→ existence of comprehensive guarantee, i.e. the comprehensive guarantee was registered by the 

customs office of guarantee and it is still valid, 

→ scope of validity of comprehensive guarantee, i.e. it is valid for declared goods (a special 

comprehensive guarantee shall be issued for high risky goods listed in Annex 28 of Customs 

Law Implementing Regulation 2 ), 

→ if the authorisation for comprehensive guarantee was granted to the principal, 

→ validity of access code (PIN), issued to the principal for proving his right to use this guarantee, 

→ if the actual amount of reference amount does not exceed the reference amount of 

comprehensive guarantee, 

o on line management of comprehensive guarantee waivers, especially to check: 

→ existence of comprehensive guarantee waiver, i.e. the comprehensive guarantee waiver was 

granted by the customs office of guarantee and it is still valid, 

→ scope of validity of comprehensive guarantee, i.e. it is valid for declared goods (a 

comprehensive guarantee waiver shall not be issued for high risky goods listed in Annex 28 of 

Customs Law Implementing Regulation 2 ), 

→ if the authorisation for comprehensive guarantee waivers was granted to the principal, 

→ validity of access code (PIN), issued to the principal for proving his right to use this 

comprehensive guarantee waiver, 


comprehensive guarantee waiver, 

o on line management of individual guarantee with vouchers, especially to check: 

→ existence of individual guarantee with vouchers, i.e. the authorisation to issue individual 

guarantee with vouchers was granted by the customs office of guarantee to the guarantor and it is 

still valid, 

→ scope of validity of individual guarantee with vouchers, i.e. it is valid for declared goods (a 

individual guarantee with vouchers may not be issued for high risky goods listed in Annex 28 of 

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Ref: PHASE V 

Customs Law Implementing Regulation 2 - see Article 228 para. 3 of Customs Law Implementing 

Regulation 2 ), 

→ if the voucher was issued by a guarantor to the principal, 

→ validity of access code (PIN), issued by a guarantor to the principal for proving his right to use 

this voucher, 

→ if the actual total amount of issued and still used vouchers does not exceed the maximum amount 

of guarantee authorised by the customs office of guarantee, 

o on line management of individual guarantee, especially to check: 

→ existence of individual guarantee, i.e. the individual guarantee was accepted and registered by 

the customs office of guarantee and it is still valid (was not used), 

→ if the individual guarantee was registered for this principal, 

→ scope of validity of individual guarantee, i.e. it is valid for declared goods (the individual 

guarantee was accepted and registered by the customs office of guarantee for certain goods), 

→ validity of access code (PIN), issued to the principal for proving his right to use this individual 

guarantee. 

- Transit module of CDPS (NCTS) shall be able to communicate via common domain with the Guarantee 

management system sub-application which is located in different state, where the common transit regime 

is used (only for common/community transit regime). 

3.1.3.2 Register of guarantee usage 

- Where the checks described above in the part 3.1.3.2 of this document successfully passed, the 

Guarantee management system sub-application shall: 

o register the use of guarantee together with the MRN issued at the customs office of departure and 

with the amount of calculated duties and taxes, 

o notify electronically the customs office of departure that the usage of guarantee is accepted and 

registered. 

- Where the checks described above in the part 3.1.3.2 of this document did not successfully pass, the 

Guarantee management system sub-application shall notify electronically the customs office of departure 

that the usage of guarantee was not accepted. The customs office of departure having this information 

shall not release the declared goods for the transit regime. 

3.1.3.3 Writing off the guarantee 

- Where the goods have been presented at the customs office of destination the electronic notification is 

sent from this office to the customs office of departure. In case that the comprehensive guarantee or the 

comprehensive guarantee waiver was used, the customs office of departure based on this information 

shall notify that to the customs office of guarantee with the request for credit of a used part of reference 

amount. 

- Where the transit regime has been discharged (i.e. the moment when the customs office of departure is in 

a position to establish, on the basis of a comparison of the data available to this customs office and those 

available to the customs office of destination, that the regime has ended correctly) the customs office of 

departure shall notify that to the customs office of guarantee with the request for release of a used 

guarantee. 

3.1.4 Customs office of departure Customs office of transit 

3.1.4.1 Anticipated Transit Record 

- Where the declared good have been released for transit regime by the customs office of departure, this 

office shall notify that to the customs office(s) of transit with electronic message “Anticipated Transit 

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Ref: PHASE V 

Record” sent via common domain, according to the Article 45 of Appendix I of the Convention on a 


- The customs office of transit shall carry out the necessary risk analysis in advance with the Risk analysis 

and risk management system sub-application on the data of transit declaration received with “Anticipated 

Transit Record” message. The decision on control of goods shall be taken when goods are presented at 

this customs office. 


transit to be used by a customs officer responsible for control of goods. This protocol shall contain: 






- The results of control shall be registered at this customs office. 

- Where the goods released for transit regime are presented at the declared customs office of transit with 

the Transit Accompanying Document (TAD) and the goods entry to the customs territory through the 

customs office of transit, this customs office shall notify that to the customs office of departure with an 

electronic message sent via common domain. This message shall contain the customs control results 

done at customs office of transit, including the discrepancies, if any have been discovered. 

- Where the goods released for transit regime are presented at the different customs office, than originally 

declared customs office of transit, with the Transit Accompanying Document (TAD), the new customs 

office of transit shall: 

o ask for the data at the customs office of departure with an electronic message sent via common 

domain, 

o carry out the necessary risk analysis with the Risk analysis and risk management system subapplication, 

when “Anticipated Transit Record” message is delivered, 

o decide on the possible control of goods, 

o allow to the goods entry to the customs territory through this customs office, 

o notify that entry to the customs office of departure with an electronic message sent via common 

domain. 

3.1.4.2 Transit Accompanying Document 

- Where the goods released for transit regime are presented at the declared customs office of transit, the 

Transit Accompanying Document (TAD) shall be presented by a carrier. 

- The existence of the movement in the transit module of CDPS (NCTS) will be checked by retrieving or 

requesting the information from the electronic message “Anticipated Transit Record”. If the transit 

declaration doesn’t exist at the customs office of departure, the presented Transit Accompanying 

Document will be considered as forged. 

- A warning shall be given by the system if the transit operation is already recorded as having entered this 

country (of the customs office of transit). However, it has to be noted that two customs offices of transit 

in the same country can occur. Office of Entry and Office of Exit in case where a movement exits from a 

Contracting Party of Convention on a common transit procedure 15 towards a third country. 

3.1.4.3 Incidents during the transport 

- When transhipment (box 55 on the Transit Accompanying Document) has been established by the 

customs authorities during transport operation and the entry of goods to the customs territory through the 

customs office of transit is allowed, the customs office of transit shall capture this information and notify 

that to the customs office of departure with an electronic message sent via common domain. This 

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Ref: PHASE V 

message shall contain the customs control results done at customs office of transit, including the 

discrepancies, if any have been discovered. 

- Where other incidents during transport operation (box 56 on the Transit Accompanying Document) have 

been established by the customs authorities, the customs office of transit shall decide: 

o to capture this information and notify that to the customs office of departure with an electronic 

message sent via common domain. This message shall contain the customs control results done at 

customs office of transit, including the discrepancies, if any have been discovered, or 

o that this data shall not be captured at the customs office of transit. 

- In case of diversion and binding itinerary, the transit operation is not allowed to cross the frontier, i.e. 

must continue its journey to a different customs office of transit without crossing the frontier. 

- Where the goods released for transit regime are presented at the declared customs office of transit with 

the Transit Accompanying Document (TAD) and the entry of goods to the customs territory through the 

customs office of transit is not allowed, this customs office shall notify that to the customs office of 

departure with an electronic message sent via common domain. This message shall contain the reason: 

o for this turn back to the state of the transit operation, or 

o for stopping the goods at the frontier. 

- Where the entry of goods to the customs territory through the customs office of transit is not allowed, the 

customs office of departure shall: 

o contact a principal to obtain necessary information, 

o take a decision whether the transit regime has to be cancelled or not. 

3.1.5 Customs office of departure Customs office of destination 

3.1.5.1 Anticipated Arrival Record 

- Where the declared goods have been released for transit regime by the customs office of departure, this 

office shall notify that to the customs office of destination with electronic message “Anticipated Arrival 

Record” sent 

o in case of national transit regime via national domain, according to the Article 246 of Customs Law 

Implementing Regulation 2 , 

o in case of common transit regime via common domain, according to the Article 45 of Appendix I of 

the Convention on a common transit procedure 15 . 

- The customs office of destination shall carry out the necessary risk analysis in advance with the Risk 

analysis and risk management system sub-application on the data of transit declaration received with 

“Anticipated Arrival Record” message. The decision on control of goods shall be taken when goods are 

presented at this customs office. 


destination to be used by a customs officer responsible for control of goods. This protocol shall contain: 






- The results of control shall be registered at this customs office of destination. 

- Where the goods released for transit regime are presented at the declared customs office of destination 

with the Transit Accompanying Document (TAD), this customs office shall notify that to the customs 

office of departure with an electronic message sent via national domain, in case of a national transit 

regime, or via common domain, in case of a common transit regime. 

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Ref: PHASE V 


declared customs office of destination, with the Transit Accompanying Document (TAD), the new 

customs office of destination shall: 

o ask for the data at the customs office of departure with an electronic message, 


when “Anticipated Arrival Record” message is delivered, 


o decide on the end of transit regime, 

o notify that ending of transit regime to the customs office of departure with an electronic message 

sent via national domain, in case of a national transit regime, or via common domain, in case of a 

common transit regime. 

3.1.5.2 Transit Accompanying Document 

- Where the goods released for transit regime are presented at the declared customs office of destination, 

the Transit Accompanying Document (TAD) shall be presented by a carrier. 

- The existence of the movement in the transit module of CDPS (NCTS) will be checked by retrieving or 

requesting the information from the electronic message “Anticipated Arrival Record”. If the transit 

declaration doesn’t exist at the customs office of departure, the presented Transit Accompanying 

Document will be considered as forged. 

- A warning shall be given by the system if the transit operation is already recorded as: 

o having presented to another customs office of destination, or 

o having ended at another customs office of destination. 

3.1.5.3 Cancellation of transit regime 

- When the Customs Officer at the customs office of departure accepts the request for cancellation of a 

transit regime (i.e. after the decision on release of goods for transit regime), this means that the declared 

customs office(s) of transit (for common/Community transit regime) and the declared customs office of 

destination are already electronically notified on release of goods for transit regime, the cancellation 

notification shall be sent to this(these) declared customs office(s). 

- When the transit regime (i.e. the decision on release of goods for transit regime) is cancelled then the 

already registered guarantee is released, this means that the customs office of guarantee is electronically 

notified. 

- The declared customs office of transit receives a cancellation notification from the customs office of 

departure. The already registered Anticipated Transit Record (ATR) is cancelled. 

- The declared customs office of destination receives a cancellation notification from the customs office of 

departure. The already registered Anticipated Arrival Record (AAR) is cancelled. 

3.1.6 Trade Customs office of transit (Common/Community transit) 

3.1.6.1 Notification of arrival and presentation of goods 

- According to the Article 32 of Appendix I of the Convention on a common transit procedure 15 the carrier 

shall present the goods released for common transit regime at the customs office of transit with the 

Transit Accompanying Document (TAD). 

- The carrier may transport the goods via an office of transit other than that mentioned in common transit 

declaration, as well as in the Transit Accompanying Document (TAD). That said office shall provide the 

customs office of transit originally designated with that information using an electronic message sent via 

common domain to the customs office of departure. In case that transit module of CDPS (NCTS) is not 

working, that said office shall provide the customs office of transit originally designated with that 

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Ref: PHASE V 

information using the Transit advice note given in Annex A12 of Appendix III of the Convention on a 


- Notification of arrival of the goods released for common transit regime at the customs office of transit 

shall be done with the lodgement of Transit Accompanying Document (TAD) at that customs office. 

- The customs office of transit shall register the transit operation and lodged Transit Accompanying 

Document (TAD) with MRN (Movement Reference Number) given at the customs office of departure. 

3.1.6.2 Control of goods 

- The customs officer at the customs office of transit takes the appropriate action and transit module of 

CDPS (NCTS) records the action (presentation of goods and TAD). Based on the results of risk analysis 

from Risk analysis and risk management system sub-application, which was done when “Anticipated 

Transit Record” message was delivered, the customs officer shall decide on the possible control of 

goods. 

- When the customs officer decides on the possible control of goods, he shall notify the carrier that the 

consignment has to be controlled prior to the registration of the frontier crossing. 

- The carrier of the goods shall inform the customs office of transit about the transhipment occurred. The 

customs office of transit where the goods are presented after the transhipment occurred shall capture the 

transhipment information (written in box 55 on the Transit Accompanying Document). The objective is 

to inform the customs office of departure. In this case the control of goods shall be done. 

- The carrier of the goods shall inform the customs office of transit about other incidents occurred during 

carriage and he shall provide the customs office of transit with official documents related to the incident. 

In this case the control of goods shall be done. If there is a problem, then the movement is stopped at this 

Office of Transit which then becomes the actual Office of Destination for that movement. If there is no 

problem, the Customs Officer may, if required, capture this information. 

3.1.7 Trade Customs office of entry or exit 

Only for cases where transit module of CDPS (NCTS) is used for safety and security purposes, this means 

after the change of customs legislation or after the accession into EU. 

3.1.7.1 Entry or exit summary declaration 

- Where the declared goods have been released for national transit regime by the customs office of 

departure, the carrier is also responsible for lodging the entry or exit summary declaration which is used 

for security and safety purposes. 

- Where the declared goods have been released for common transit regime by the customs office of 

departure, the carrier is also responsible for lodging the entry or exit summary declaration which is used 

for security and safety purposes. 

- This responsibility of the carrier can be passed to the principal, who will act for this purpose as a 

carrier’s representative. The principal shall mark within his transit declaration, that this declaration is 

used also as: 

o the entry summary declaration, which is used for security and safety purposes at the customs office 

of entry being at the same time the customs office of departure for national or common transit 

regime, 

o the exit summary declaration, which is used for security and safety purposes at the customs office of 

exit being at the same time the customs office of destination (for national or common transit regime) 

or customs office of transit (for common transit regime). 

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Ref: PHASE V 

3.1.7.2 Risk analysis 

- The customs office of entry shall carry out the necessary risk analysis in advance with the Risk analysis 

and risk management system sub-application on the data of entry summary declaration received within 

electronic transit declaration. The decision on control of goods shall be taken when goods are presented 

at this customs office. 

- The customs office of exit shall carry out the necessary risk analysis in advance with the Risk analysis 

and risk management system sub-application on the data of exit summary declaration received with 

“Anticipated Arrival Record” message or with “Anticipated Transit Record” message. The decision on 

control of goods shall be taken when goods are presented at this customs office. 

3.1.7.3 Presentation of goods and notification of arrival 

- The carrier presenting the goods to the customs office of entry or his representative shall notify the 

customs authorities of the customs office of entry of the arrival of the means of transport. This 

notification of arrival shall contain the particulars necessary for the identification of the entry summary 

declarations lodged in respect of all goods carried on that means of transport. 


- When decision on control of goods is taken, the control protocol shall be issued at that customs office to 

be used by a customs officer responsible for control of goods. This protocol shall contain: 






- When decision on control of goods is taken, the entry or exit summary declaration cannot be changed, 

modified, amended or cancelled at this customs office. The results of control shall be registered at this 


- Based on the customs control, the declared goods shall be allowed to pass through this customs office of 

entry or to pass through this customs office of exit or the entry or exit summary declaration can be 

modified, changed or cancelled. 

3.1.7.5 Registration 

- Where the transit declaration (for national or common transit regime) is used as a entry or exit summary 

declaration, this entry or exit summary declaration is registered with the same MRN (Movement 

Reference Number) as the original transit declaration. 

3.1.7.6 Diversion 

- The carrier shall be responsible to notify the original customs office of entry about: 

o change of customs office of entry declared in the entry summary declaration with the information on 

new customs office of entry, 

o modification or amendment of entry summary declaration, 

o cancellation of entry summary declaration. 

- The carrier shall be responsible to notify the original customs office of exit about: 

o change of customs office of exit declared in the exit summary declaration with the information on 

new customs office of exit, 

o modification or amendment of exit summary declaration, 

o cancellation of exit summary declaration. 

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Ref: PHASE V 

- The customs office of entry shall carry out the new risk analysis with the Risk analysis and risk 

management system sub-application on the data of modified or amended entry summary declaration. 

- The customs office of exit shall carry out the new risk analysis with the Risk analysis and risk 

management system sub-application on the data of exit summary declaration. 

3.1.8 Trade Customs office of destination 

3.1.8.1 Notification of arrival 

- In case that the transit declaration was processed electronically at the customs office of departure, the 

notification on release of goods for transit regime is sent by the customs office of departure 

electronically in the form of message “Anticipated Arrival Record” (AAR) to the declared customs 

office of destination. 

3.1.8.2 Risk analysis 


analysis management system sub-application on the data of transit declaration received with 



3.1.8.3 Presentation of goods and controls with standard procedure 

- According to the Article 109 of Customs Law 1 the principal shall present the goods released for common 

transit regime at the customs office of destination with the Transit Accompanying Document (TAD). 

- According to the Article 4 para. 1 of Appendix I of the Convention on a common transit procedure 15 the 

principal shall present the goods released for common transit regime at the customs office of destination 

with the Transit Accompanying Document (TAD). 

- The consignee has the same obligation as a principal, which is mentioned above. 

- The consignee (or a principal) can notify the presentation of goods to the customs authority, i.e. to the 

customs office of destination, in the form of: 

o Transit Accompanying Document (paper form), 

o transit module of CDPS (NCTS) message (electronic form). 

- Electronic notification of presentation of goods sent to the customs authority by a consignee shall be 

authorised according to the Articles 4 and 5 of Customs Law Implementing Regulation 2 . 

- The hand written signature of a consignee shall be replaced by e-signature according to the Article 5 of 

Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered together with the 

identification of a consignee in the module for authorisation of e-communication in the Authorisation 

sub-application. 

- Lodging of electronic notification of presentation of goods to the customs authority is obligatory for 

granting the simplified procedure of authorised consignee according to the Article 275 para. 1 of 

Customs Law Implementing Regulation 2 . 

- Lodging of electronic notification of presentation of goods to the customs authority is obligatory for 

granting the simplified procedure of authorised consignee according to the Article 74a para. 1 of 

Appendix I of Convention on a common transit procedure 12 . 

- It is assumed that at the time of lodging of notification of presentation of goods to the customs authority, 

the goods are already available at the customs office of destination or in some other place called the 

‘goods place’ which will be specified to the customs office of destination (the place marked in this 

notification) and they are ready for ending the transit regime. 

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Ref: PHASE V 

- The office of destination shall register with the MRN (Movement Reference Number) the presentation of 

goods to the customs authority and keep the Transit Accompanying Document - TAD. 

- When transhipment (box 55 on the Transit Accompanying Document) has been established by the 

customs authorities during transport operation, the customs office of destination shall capture this 

information and notify that to the customs office of departure with an electronic message sent via 

national domain, in case of a national transit regime, or via common domain, in case of a common transit 

regime. This message shall contain the customs control results done at customs office of destination, 

including the discrepancies, if any have been discovered. 

- Where other incidents during transport operation (box 56 on the Transit Accompanying Document) have 

been established by the customs authorities, the customs office of destination shall capture this 

information and notify that to the customs office of departure with an electronic message sent via 

national domain, in case of a national transit regime, or via common domain, in case of a common transit 

regime. This message shall contain the customs control results done at customs office of destination, 

including the discrepancies, if any have been discovered. 

- The customs office of destination shall take the decision on control of goods using the results of risk 

analysis from the Risk analysis and risk management system sub-application on the data of customs 

declaration received with “Anticipated Arrival Record” message. 

- When decision on control of goods which have been presented at the customs office of destination within 

the standard procedure is taken, the notification of this control shall be passed to the consignee. 

Authentication of electronic form of this notification of control shall be with an e-signature of customs 

administration, according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . 









- The carrier may present the goods at the customs office other than the declared customs office of 

destination mentioned in transit declaration, as well as in the Transit Accompanying Document (TAD) 

according to: 

o Article 239 para. 4 of Customs Law Implementing Regulation 2 , in case of national transit regime, or 

o Article 34 para. 4 of Appendix I of Convention on a common transit procedure 15 , in case of common 

transit regime. 

- That new customs office of destination shall notify the customs office of departure and ask for the data 

of transit declaration using an electronic message sent to the customs office of departure. 

- The customs office of departure shall immediately response on this request using an electronic message 

sent to the new customs office of destination. 

3.1.8.5 Use of simplified procedure of authorised consignee 

- Simplified procedure authorised consignee cannot be used with paper declaration for transit regime 

according to: 

o Article 275 para. 1 of Customs Law Implementing Regulation 2 , 

o Article 74a para. 4 of Appendix I of Convention on a common transit procedure 15 , in case of 

common transit regime. 

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Ref: PHASE V 

- The rules and processes described in part 3.1.8.3 of this document are used within the usage of simplified 

procedure of authorised consignee. 

- It is assumed that at the time of lodging of arrival notification, the goods are still loaded to the sealed 

loading compartment of means of transport and they are ready for unloading at marked place. This place 

is registered and authorised within the authorisation of simplified procedure authorised consignee. 

- Automated check of validity and conditions of authorisation of simplified procedure authorised 

consignee through the data from modules of Authorisation sub-application shall cover especially: 





o authorised country of final consignor or consignee (the list of prohibited countries is given in the 


o authorised guarantee, i.e. a comprehensive guarantee shall be used for temporary storage (given in 

the authorisation). 

- When all the above automated checks passed successfully, the electronic notification shall be accepted 

with use of simplified procedure authorised consignee by the customs office of destination. This 

acceptance shall be electronically notified to the authorised consignee. Authentication of this message 



- The authorised consignee shall wait for the decision on control of goods which are still in the loading 

compartment of means of transport. The timer is set up in the authorisation of authorised consignee. 

- The customs authorities (customs office of destination within the working hours) shall take a decision on 

control of goods which have been presented within the simplified procedure authorised consignee within 

the time limit (timer for automatic release of goods for unloading) set up in the within the authorisation 

of simplified procedure authorised consignee. 

- When the decision on control of goods which have been declared within the simplified procedure 

authorised consignee is taken, the notification of this control shall be electronically sent to the authorised 

consignee. Authentication of this notification of control shall be with an e-signature of customs 

administration, according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . This 

notification shall be sent at the end of the time limit (timer for automatic release of goods for unloading) 

set up in the authorisation to give a time to the customs authorities responsible for this control to be 

present at the authorised place, where the goods are available, before the notification is sent to the 

authorised consignee. At that time the timer for automatic release of goods shall be stopped. 


the goods are automatically released for unloading by the authorised consignee. The decision on release 

of goods for unloading together with the data of customs declaration shall be electronically sent to the 

authorised consignee at that moment. Authentication of this decision shall be with an e-signature of 



- Based on the decision on release of goods for unloading which was electronically sent to the authorised 

consignee by the customs office of destination, the authorised consignee shall: 

o unseal the loading compartment of means of transport, 

o unload the goods from loading compartment of means of transport, 

o check the goods on behalf of customs authorities using the electronic data from transit declaration 

received from the customs office of destination (Transit Accompanying Document – TAD shall not 

be used for this control), 

o inform the customs office of destination about the result of control within the time limit given in the 

authorisation, 

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Ref: PHASE V 

o immediately inform the customs office of destination about the discovered discrepancies and wait for 

the further instruction from the customs office of destination. 

- Where the transit regime has ended the authorised consignee shall return Transit Accompanying 

Document – TAD to the customs office of destination within the time limit given in the authorisation. 

3.1.9 Customs office of destination Customs office of departure 

3.1.9.1 Presentation of goods at destination (Arrival Advice) 

- Where the customs office of destination has received the notification of presentation of goods to the 

customs authority (in the form of electronic message or TAD) and registered this notification with MRN, 

this customs office shall notify the customs office of departure on arrival of goods using the message 

“Arrival Advice” according to: 




- The message “Arrival Advice” may not be used as proof of the procedure having ended within the 

meaning of: 




3.1.9.2 Control of goods (Control results) and ending of transit regime 

- According to the Article 106 para. 1 of Customs Law 1 the transit regime shall end and the obligations of 

the principal shall be met when the goods placed under the transit regime and the required documents are 

produced at the customs office of destination in accordance with the provisions of the procedure in 

question. This end of transit regime is registered with the same MRN (Movement Reference Number) as 

the original transit declaration. 

- The results of control shall be registered at the customs office of destination and they shall be forwarded 

to the customs office of departure with message “Control results” at the latest on the working day 

following the day the goods are presented at the customs office of destination according to: 




- The message shall be used as a proof of the procedure having ended within the meaning of: 




3.1.9.3 Discrepancies 

- The customs office of destination or the authorised consignee may discover some discrepancies between 

the transit declaration and the goods presented to the customs authorities at destination. The 

identification of these discrepancies shall be forwarded to the customs office of departure as the results 

of control with message “Control results” at the latest on the working day following the day the goods 

are presented at the customs office of destination. 

- The customs office of destination shall mark in message “Control results” whether this office is waiting 

for solving the discrepancies at the customs office of departure or these discrepancies have been solved 

at the customs office of destination. 

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Ref: PHASE V 

- Based on the request for solving the discrepancies the customs office of departure shall: 

o take necessary measures for solving the discrepancies, e.g. to contact the principal and verify the 

details, 

o immediately inform the customs office of destination with the results. 

3.1.10 Write-off by Customs office of departure 

3.1.10.1 End of transit procedure confirmed 

- The message “Control results” sent from the customs office of destination to the customs office of 

departure shall be used as a confirmation of the regime having ended within the meaning of: 




- According to the Article 239 para. 3 of Customs Law Implementing Regulation 2 the customs authority of 

destination shall endorse an extra copy or a photocopy of transit declaration or Transit Accompanying 

Document – TAD with the following phrase ‘Alternative proof’ to provide evidence of the transit 

regime having ended in accordance with Article 242 paragraph (2) of Customs Law Implementing 

Regulation 2 at the request of the principal. 

- According to the Article 106 para. 2 of Customs Law 1 the customs office of departure shall discharge the 

procedure when it is in a position to establish, on the basis of a comparison of the data available to the 

customs office of departure and those available to the customs office of destination, that the transit 

regime has ended correctly. This discharge of transit regime is registered with the same MRN 

(Movement Reference Number) as the original transit declaration. 

3.1.10.2 Release of guarantee 


sent from this office to the customs office of departure. In case that the comprehensive guarantee or the 

comprehensive guarantee waiver was used, the customs office of departure based on this information 

shall notify that to the customs office of guarantee with the request for credit of a used part of reference 

amount. 

- Where the transit regime is discharged by the customs office of departure and in case that the 

comprehensive guarantee or the comprehensive guarantee waiver was used, the customs office of 

departure shall notify that to the customs office of guarantee with the request for final release of a used 

guarantee. 

- Where the transit regime is discharged by the customs office of departure and in case that the individual 

guarantee was used, the customs office of departure shall notify that to the customs office of guarantee 

with the request for release of a used guarantee. 

3.1.10.3 Principal notification on discharge of transit regime 

- Where the transit regime is discharged by the customs office of departure and the transit declaration was 

lodged electronically the customs office of departure shall inform electronically the principal or his 

representative (a person who lodged the transit declaration) that the transit regime was ended at the 

customs office of destination and discharged at the customs office of departure. This information shall be 

sent to the principal or his representative at that moment. Authentication of this decision shall be with an 

e-signature of customs administration, according to the Article 109 para. 2 of the Customs Law 


3.1.11 Enquiry procedure 

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Ref: PHASE V 

3.1.11.1 Notification towards Principal 

- Where the time allotted for the receipt of the message “Arrival Advice” or of the message “control 

result” has expired, the notification and enquiry procedure shall start at the customs office of departure. 

These time-outs indicate that an enquiry procedure should be started. 

- The customs office of departure shall start with the notification to the principal or his representative (a 

person who lodged the transit declaration) that the transit regime has not ended within the time period 

given in this transit declaration (in the decision on release of goods for transit regime). This information 

shall be sent to the principal or his representative at that moment. 

- In case that the transit declaration was lodged electronically, this notification and the request for 

information shall be sent as NCTS electronic message. Authentication of this notification shall be with 

an e-signature of customs administration, according to the Article 109 para. 2 of the Customs Law 


- In case that the transit declaration was lodged in paper form, this notification and the request for 

information shall be sent in paper form specified by MCA. 

- The principal within the time-out shall provide the customs office of departure with further details 

related to this transit operation in the form of: 

o electronic message, authenticated with an e-signature of principal, or 

o paper explanation, or 

o oral explanation. 

- This time-out period shall be defined by the MCA. This time-out indicates that an enquiry procedure 

should be started. It is reset to this value (or a shorter one) when an enquiry is initiated. 

3.1.11.2 Enquiry procedure towards declared/actual Customs office of destination 

- Where the time-out allotted for the receipt of further information from the principal has expired, the 

enquiry procedure shall start at the customs office of departure. 

- The customs office of departure shall start enquiry procedure with the notification and the request for 

information to the customs office of destination that the transit regime has not ended within the time 

period given in this transit declaration (in the decision on release of goods for transit regime). This 

notification and the request for information shall be sent as NCTS electronic message to declared/actual 

Customs office of destination. The actual Customs office of destination shall be used based on the 

information received from the principal. 

- The customs office of destination within the time-out shall provide the customs office of departure with 

further details related to this transit operation. These further details shall be sent by customs office of 

destination as NCTS electronic message. This time-out period shall be defined by the MCA. This timeout 

indicates that an enquiry remainder procedure should be started. It is reset to this value (or a shorter 

one) when an enquiry remainder is initiated. 

- Where the customs office of departure have not received any further details from the customs office of 

destination, the customs office of departure shall start enquiry remainder procedure to the Higher 

Authority of a customs office of destination. This enquiry remainder notification and the request for 

information shall be sent as NCTS electronic message to the Higher Authority of a customs office of 

destination. 

3.1.11.3 Enquiry procedure towards declared/actual customs office of transit 

- The enquiry procedure towards declared/actual customs office of transit is based only on the 

"Notification Crossing Frontier" message(s) which was(were) sent from the customs office(s) of transit 

as a confirmation that the declared goods have passed this(these) customs office(s). 

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Ref: PHASE V 

3.1.11.4 Recovery procedure towards a debtor (a principal) 

- Where the customs office of departure is not able to discharge the transit procedure, the recovery of 

incurred customs debt procedure shall be initiated. The recovery procedure shall start at the customs 

office of departure or at another competent customs authority. 

- Where the recovery procedure has been initiated by the competent customs authority, that authority shall 

send the notification of start of recovery procedure as NCTS electronic message to: 

o office of destination, 

o office(s) of transit (for common/Community transit regime), 

o principal, in case that the transit declaration was lodged electronically. 

- In case that the transit declaration was lodged in paper form, this notification of beginning of recovery 

procedure shall be sent to the principal in paper form specified by MCA. 

- Where the recovery procedure has been initiated by the competent customs authority, that authority shall 

send the notification of start of recovery procedure to the guarantor, this notification shall be sent in 

paper form specified by MCA. 

- Where the recovery procedure has been finished by the competent customs authority, that authority shall 

send the notification of closure of recovery procedure as NCTS electronic message to: 

o office of destination, 

o office(s) of transit (for common/Community transit regime), 

o principal, in case that the transit declaration was lodged electronically. 

- In case that the transit declaration was lodged in paper form, this notification of closure of recovery 

procedure shall be sent to the principal in paper form specified by MCA. 

- Where the recovery procedure has been finished by the competent customs authority, that authority shall 

send the notification of closure of recovery procedure to the guarantor, this notification shall be sent in 

paper form specified by MCA. 

3.1.12 NCTS/TIR procedure 

The objective of this application in EU (in the pilot phase 2007-2008) is to provide full control of the 

European leg of TIR movements and to facilitate the termination /discharge of TIR operations within the 

Community by replacing the physical return of Voucher No. 2 with the electronic transmission of NCTS 

messages. This application will be operational from 1. 1. 2009 in all EU member states. 

Same objective should have this NCTS/TIR module in CDPS, this means to provide full control of the 

Macedonia leg of TIR movements and to facilitate the termination of TIR operations (i.e. discharge of transit 

regime) within the Macedonian customs territory by replacing the physical return of Voucher No. 2 with the 

electronic transmission of NCTS messages at the national level. 

3.1.12.1 NCTS/TIR procedure at Customs office of departure 

- As it was pointed above in the part 3.1.1.2 of this document the TIR Carnet is a paper based customs 

declaration for the transit regime. At present the data of TIR Carnet (paper customs transit declaration) 

are keyed in to the customs system by a customs officer at the customs office of departure and later on at 

the customs office of destination. 

- The NCTS/TIR procedure at Customs office of departure means that the chosen data of TIR Carnet 

(paper customs transit declaration) shall be electronically lodged to the customs office of departure in 

parallel with the TIR Carnet (paper customs transit declaration). 

- Due to the basic principles of TIR transit procedure (as a chain of transit regimes), it would be 

appropriate to develop the possibility of re-usage of the data already filled in the NCTS/TIR system, i.e. 

the data sent from customs office of departure to the customs office of destination, which is a new 

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Ref: PHASE V 

customs office of departure. The data can be modified, i.e. some data could be added or some data could 

be deleted or amended, by the customs officer at his new customs office of departure based on the 

content of TIR Carnet. 

- The data elements of the NCTS/TIR declaration shall be introduced and they shall be identical with the 

data elements of the NCTS/TIR declaration set up at the EU level. The data of the NCTS/TIR declaration 

shall not be signed by the principal, i.e. TIR Carnet holder. The lodgement of data elements of the 

NCTS/TIR declaration is not necessary to be approved by customs authorities. 

- The data elements of the NCTS/TIR declaration shall be processed by CDPS in the same way as the data 

of paper transit declaration. 


by the customs office of departure if all automated checks mentioned above in the part 3.1.1.2 of this 

document passed successfully. 












- In case of NCTS/TIR, the decision on release of goods for transit regime is issued by the customs office 

of departure in the form of vouchers No 1 and 2 of TIR Carnet (according to Article 105 para. 2 of 

Customs Law 1 ) which is followed by the Transit Accompanying Document - TAD. Authentication of 

this decision shall be with a hand written signature and a personal customs stamp of a customs officer 

from customs office of departure. 



Record” sent via national domain, according to the Article 246 of Customs Law Implementing 


3.1.12.2 NCTS/TIR procedure at Customs office of destination 






customs authority in the form of TIR Carnet and TAD and registered this notification with MRN, this 

customs office shall notify the customs office of departure on arrival of goods using the message 

“Arrival Advice” according to Article 247 para. 1 of Customs Law Implementing Regulation 2 , in case of 

national transit regime. 


meaning of Article 242 para. 2 of Customs Law Implementing Regulation 2 . 



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Ref: PHASE V 













following the day the goods are presented at the customs office of destination according to the Article 

247 para. 2 of Customs Law Implementing Regulation 2 . 


declared customs office of destination, with the TIR Carnet and Transit Accompanying Document 

(TAD), the new customs office of destination shall: 







sent via national domain. 

3.1.12.3 Write-off by Customs office of departure (NCTS/TIR) 


departure shall be used as a confirmation of the procedure having ended within the meaning of the 

Article 242 para. 2 of Customs Law Implementing Regulation 2 . 






- Where the transit regime is discharged by the customs office of departure and the data of TIR Carnet 

(paper transit declaration) was lodged electronically, the customs office of departure shall inform 

electronically the principal (TIR Carnet holder) that the transit regime was ended at the customs office of 

destination and discharged at the customs office of departure. This information shall be sent to the 

principal or his representative at that moment. Authentication of this decision shall be with an e- 



3.1.13 Railway procedure 

- According to the Article 279 of Customs Law Implementing Regulation 2 the executor of the railway 

transport operations (this means the Macedonian Railway Company) shall make the records held at their 

accounting office(s) available to the dedicated customs authority for purposes of control, which this 

dedicated customs authority shall carry out on behalf of the customs office of departure. Same procedure 

is used at present within common/Community transit procedure. 

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- The direct electronic communication with the accounting centre of the executor of the railway transport 

operations (this means the Macedonian Railway Company) for the purpose of monitoring of transit 

operations/regimes by customs authorities shall be established. 

- Future development of management of transit regime in the railway transport is under preparation of 

European Modernised Customs Code and its new implementing provisions. 

3.1.13.1 Railway procedure at Customs office of departure (national transit) 

- As it was pointed above in the part 3.1.1.2 of this document the CIM Consignment Note is a paper based 

customs declaration for the transit regime. At present the data of CIM Consignment Note (paper customs 

transit declaration) are not keyed in to the customs system based on the simplified procedure granted to 

the railway transport operations (this means the Macedonian Railway Company) and according to the 

Article 279 of Customs Law Implementing Regulation 2 . 

- The modification at Customs office of departure means that the chosen data of CIM Consignment Note 

(paper customs transit declaration) shall be electronically lodged to the customs office of departure in 

parallel with the CIM Consignment Note (paper customs transit declaration). 

- The data elements of the transit declaration in the form of CIM Consignment Note shall be introduced. 

The data of the transit declaration in the form of CIM Consignment Note shall not be signed by the 

principal, i.e. the railway transport operations (Macedonian Railway Company). The lodgement of data 

elements of the transit declaration in the form of CIM Consignment Note is not necessary to be approved 

by customs authorities. 

- The data elements of the transit declaration in the form of CIM Consignment Note shall be processed by 

CDPS in the same way as the data of paper transit declaration. 


by the customs office of departure if all automated checks mentioned above in the part 3.1.1.2 of this 

document passed successfully. 












- In case of transit declaration in the form of CIM Consignment Note, the decision on release of goods for 

transit regime is issued by the customs office of departure in the form of CIM Consignment Note 

(according to the Articles 277 and 278 of Customs Law Implementing Regulation 2 ) which is followed by 

the Transit Accompanying Document - TAD. Authentication of this decision shall be with a hand written 

signature and a personal customs stamp of a customs officer from customs office of departure. 



Record” sent via national domain, according to the Article 246 of Customs Law Implementing 


3.1.13.2 Railway procedure at Customs office of destination (national transit) 

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customs authority in the form of CIM Consignment Note and TAD and registered this notification with 

MRN, this customs office shall notify the customs office of departure on arrival of goods using the 

message “Arrival Advice” according to Article 247 para. 1 of Customs Law Implementing Regulation 2 , 

in case of national transit regime. 


meaning of Article 242 para. 2 of Customs Law Implementing Regulation 2 . 















following the day the goods are presented at the customs office of destination according to the Article 



declared customs office of destination, with the CIM Consignment Note and Transit Accompanying 

Document (TAD), the new customs office of destination shall: 








3.1.13.3 Write-off by Customs office of departure (Railway) 


departure shall be used as a confirmation of the procedure having ended within the meaning of the 

Article 242 para. 2 of Customs Law Implementing Regulation 2 . 






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- Where the transit regime is discharged by the customs office of departure and the data of TIR Carnet 

(paper transit declaration) was lodged electronically, the customs office of departure shall inform 

electronically the principal (Macedonian Railway Company) that the transit regime was ended at the 

customs office of destination and discharged at the customs office of departure. This information shall be 

sent to the principal or his representative at that moment. Authentication of this decision shall be with an 



3.2 Export regimes 

3.2.1 Trade Customs office of export 

3.2.1.1 Electronic export declaration 


of Customs Law 1 . 

- Electronic lodging of customs declaration for export regime by a declarant or his representative shall be 


- The hand written signature of a declarant or his representative shall be replaced by e-signature according 

to the Article 5 of Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered 

together with the identification of a declarant (or his representative) in the module for authorisation of e- 

communication in the Authorisation sub-application. 

- Lodging of electronic customs declaration for export regime shall be obligatory for granting the 

simplified procedure of local clearance in export according to the Articles 169, 200 and 201 of Customs 

Law Implementing Regulation 2 . 

- It is assumed that at the time of lodging of electronic export declaration, the goods are already loaded to 

the loading compartment of means of transport, they are ready to be presented to the customs office of 

export and they are ready for placing for export regime. 

- Automated initial checks of electronic customs declaration shall cover: 






- Automated initial checks of validity and/or accuracy of export licences through the data from licence’s 



through the data from modules of Authorisation sub-application shall cover the authorisation of 

simplified procedure local clearance in export regime. 

- The electronic export declaration shall be registered with MRN (Movement Reference Number) by the 

customs office of export if all above automated checks passed successfully. This registration of customs 

declaration with MRN shall be electronically notified to a declarant/exporter or his representative (a 

person who lodged the export declaration). Authentication of this notification shall be with an e- 



- If any automatic checks didn’t pass successfully the export declaration shall be refused and this 

information with identification of mistake shall be electronically notified to a declarant. Authentication 


para. 2 of the Customs Law implementing Regulation 2 . Receiving this information a declarant shall: 

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o amend his refused export declaration, sign it (with his e-signature) and send it (with same Local 

Reference Number - LRN) electronically again to the customs office of export, or 

o send a new electronic export declaration to the customs office of departure (with new LRN). 

3.2.1.2 Paper export declarations 

- Lodging of paper customs export declaration is possible in prescribed forms according to Article 72 para. 

1 of Customs Law 1 : 

o in the form of SAD, according to Articles 115 - 117 and 407 of Customs Law Implementing 

Regulation 2 , 

o in the other form than SAD based on the authorisation issued by the customs authorities, according 

to Article 116 of Customs Law Implementing Regulation 2 . 

- Data of paper customs export declaration shall be: 

o keyed in to the CDPS by a customs officer at the customs office of export, or 

o electronically lodged to the customs office of export in parallel with the paper-based customs 

export declaration and it is not necessary to be approved by customs authorities. 

- The customs officer shall have a possibility for temporary storage of unfinished entry of export 

declaration. The MCA shall set up the time limit for this temporary storage of unfinished export 

declaration. 

- It is assumed that at the time of lodging of paper export declaration, the goods are already loaded to the 

loading compartment of means of transport, presented to the customs authorities and they are ready for 

placing for export regime. 

- Automated initial checks of data of paper customs export declaration: 




specified for each type of export declaration). 

- Automated initial checks of validity and/or accuracy of export licences via data from licences module of 

Single window sub-application. 

- The paper export declaration shall be registered and accepted with MRN (Movement Reference Number) 

by the customs office of export if all above automated checks passed successfully. 


information with identification of mistake shall be notified by a customs officer to a declarant (oral or 

written notification). Receiving this information a declarant shall: 

o amend his refused export declaration and lodge it (with same LRN) again to the customs office of 

export, or 

o lodge a new export declaration to the customs office of export (with new LRN). 

3.2.1.3 Oral export declaration 

- Lodging of oral export declaration is possible according to Article 71 para. c) and Article 89 para. 2) of 

Customs Law 1 and under the conditions given in Articles 133 – 135 Customs Law Implementing 


- The data elements of the oral export declaration shall be introduced by MCA. Data of oral export 

declaration shall be keyed in to the CDPS by a customs officer at the customs office of export. 

- It is assumed that at the time of lodging of oral export declaration, the goods are already presented to the 

customs authorities and they are ready for placing for export regime. 

- Automated initial checks of data of oral export declaration: 

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o filling in the data-elements or data-groups, 



specified for each type of export declaration). 

- The oral export declaration shall be registered and accepted with MRN (Movement Reference Number) 

by the customs office of export if all above automated checks passed successfully. 


information with identification of mistake shall be notified by a customs officer to a declarant (oral 

notification). Receiving this information a declarant shall: 

o amend his refused export declaration and lodge it again to the customs office of export, or 

o lodge a new export declaration to the customs office of export. 

3.2.1.4 Documents to accompany the export declaration 

- Necessary documents to accompany the export declaration shall be lodged by a declarant to the office of 

export according to the Article 72 para. 2 of Customs Law 1 and Article 128 of Customs Law 

Implementing Regulation 2 . The customs office of export may dispense with the presentation of these 

documents at the time of completion of the formalities at customs office of export. 

- The documents to accompany the export declaration shall be lodged by a declarant to the office of export 

in electronic or paper form. The electronic form of documents to accompany the export declaration shall 

be determined by the Macedonian customs administration, including the determination of manner of 

keeping of the documents that are transmitted by electronic means, according to the Article 131 of 


- The electronic form of documents to accompany the export declaration shall be authenticated with 

electronic signature of a declarant. The delivery and acceptance of electronic form of documents to 

accompany the export declaration shall be electronically notified to a declarant by customs office of 

export with information about the acceptance of export declaration. Authentication of this notification 



- The export declaration shall be accepted by the customs office of export, when the documents to 

accompany the export declaration are presented at that customs office with the goods to be released for 

the export regime. 

- When the simplified procedure local clearance in export regime is used the documents to accompany the 

export declaration shall be available for customs at the declarant’s premise. 

3.2.1.5 Control of accompanied documents 

- The initial automatic control of documents to accompany the export declaration, which were lodged in 

electronic form, shall be based on the comparison of type and identification number of these documents, 

which were provided in the export declaration, and the documents sent by a declarant. The passing this 

control shall be sufficient for acceptance of a customs export declaration. 

- The detailed control of documents to accompany the export declaration, which were lodged in electronic 

or paper form, shall be carried out by a customs officer at the customs office of export. 

- The result of the detailed control of these electronic documents can be: 

o the confirmation of acceptance of customs declaration, in case of electronic lodgement of customs 

declaration and these documents, or 

o the cancellation of acceptance of customs declaration due to invalid documents. 

- The result of the detailed control of these paper-based documents can be: 

o the acceptance of customs declaration, in case of lodgement of paper-based documents, or 

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o not-acceptance of customs declaration due to invalid documents. 

3.2.1.6 Acceptance, modifications, rectifications and deletions of export declarations 

- The export declaration shall be accepted by the customs office of export when: 


o all documents to accompany the export declaration are lodged by a declarant to that customs office 

or the waiver for lodging the documents to accompany the export declaration was granted or the 

simplified procedure local clearance in export regime is used, 


- In case that the export declaration was lodged electronically, this MRN shall be electronically notified to 

a declarant. Authentication of this notification shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . In case that the 

export declaration was not lodged electronically, the acceptance of export declaration with this MRN 

shall be notified to a declarant (oral notification) at the customs office of export. 

- The registered or accepted export declaration can be changed by a declarant before the decision on a 

control of goods is taken. When export declaration was registered or accepted by the customs office of 

export, this export declaration can be: 

o modified by an electronic message (with MRN and same LRN) sent to the customs office of export, 

or 

o changed or amended by a new export declaration which shall be sent to the customs office of export 

(old export declaration shall be cancelled by another electronic message), 

o cancelled by a message sent to the customs office of export. 


office of export with an electronic message. Authentication of this decision shall be with an e-signature 

of customs administration, according to the Article 109 para. 2 of the Customs Law implementing 


- After the acceptance of export declaration by the customs office of export the request for allocation of 

requested export quota (if the export quotas are used), if it was indicated in the customs declaration, shall 

be processed by the quotas module of Single window-MK sub-application. 

- After the acceptance of export declaration by the customs office of export the decision on control shall 

be taken by a customs officer at the customs office of export. The Risk analysis and risk management 

system sub-application shall be used for automated evaluation of possible risks. 

- If CDPS is also used for the purpose of safety and security, then full safety and security related risk 

analysis for all the goods shall be performed additionally within the prescribed time limits (after the 

change of national customs legislation or after the accession into EU). 


export to be used by a customs officer responsible for control of goods. This protocol shall contain: 





o declarant’s approval of amendment of export declaration based on the discovered discrepancies, 


- When decision on control of goods is taken, the export declaration cannot be changed, modified, 

amended or cancelled at the customs office of export. The results of control shall be registered at this 


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- Based on the customs control, the declared goods can be released for export regime or the export 

declaration can be modified, changed or cancelled. 

3.2.1.7 Cancellation of export declaration 

- The cancellation of the export declaration (before the decision on release of goods is taken) shall be 

initiated either by a declarant or by the customs office of export (annulment/revocation of export 

declaration). 

- The cancellation of export declaration by a declarant shall be initiated in: 

o electronic form, i.e. by an electronic message sent by a declarant to the customs office of export, 

o paper form lodged by a declarant at the customs office of export. 

- The registered or accepted export declaration shall be cancelled by an electronic message sent to the 

customs office of export before the decision on control of goods is taken or after the customs control. 

- When the Customs Officer at the customs office of export accepts the request for cancellation of an 

export declaration (i.e. before the decision on release of goods for export regime is taken), this means 

that the declared customs office of exit has not been electronically notified of the release for export 

regime and therefore customs office of export shall not inform this customs office about the cancellation. 

- The cancellation of export declaration done by an electronic message shall be confirmed by the customs 

office of export with an electronic message. Authentication of this decision shall be with an e-signature 


Regulation 2 . The cancellation initiated in paper form shall be confirmed by the customs office of export 


3.2.2 Release of goods for export regime 

- The decision on release of goods for export regime can be issued by the customs office of export using 

the standard procedure or simplified procedure of local clearance or simplified procedure of 

simplified/incomplete customs declaration. The usage of simplified procedure local clearance is 

described bellow – see part 3.2.2.2 of this document. The usage of simplified procedure of 

simplified/incomplete customs declaration is described bellow – see parts 3.2.2.3 and 3.2.2.4 of this 

document. 


- In case that the export declaration was lodged electronically and the export declaration was registered 

with MRN, this MRN is after that used for identification of that export declaration during all next 

communication (declarant and customs office of export and vice versa, customs office of export and 

customs office of exit and vice versa). 

- In case that the export declaration was lodged electronically, the decision on release of goods for export 

regime is issued by the customs office of export electronically and it is electronically sent to the 

declarant. Authentication of this decision shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . At that time the 

Export Accompanying Document 20 and List of Items 21 (hereinafter called “Export Accompanying 

Document”), which shall conform to the specimens in Annexes 45c and 45d of Community Customs 

Code Implementing Provisions, 9 shall be: 

o printed out by the customs office of export, 

20 The new annex to the Customs Law Implementing Regulation 2 containing the Export Accompanying Document shall be added. 

21 The new annex to the Customs Law Implementing Regulation 2 containing the List of Items shall be added. 

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o verified by a customs officer from the customs office of export with his/her hand-written signature 

and personal customs stamp (a hand-written signature and personal customs stamp can be replaced 

by a code printed in box D of Export Accompanying Document), and 

o issued to the declarant or his representative (person who presented the goods to the customs office of 

export). 

- In case that the export declaration was lodged electronically, the decision that the goods shall not be 

released for export regime is issued by the customs office of export electronically and it is electronically 

sent to the declarant. Authentication of this decision shall be with an e-signature of customs 

administration, according to the Article 109 para. 2 of the Customs Law Implementing Regulation 2 . 

- In case that the export declaration was not lodged electronically, the decision on release of goods for 

export regime is issued by the customs office of export in the paper form, i.e. in the form of: 

o Export Accompanying Document – EAD, when the export declaration was lodged in the form of 

SAD (based on an Article of Customs Law Implementing Regulation 2 which shall be amended 

accordingly to the Community Customs Code Implementing Provisions 9 ), 

o Export Accompanying Document – EAD, when the export declaration was lodged in the written 

form other then SAD (based on an Article of Customs Law Implementing Regulation 2 which shall be 

amended accordingly to the Community Customs Code Implementing Provisions 9 ), 

o Export Accompanying Document – EAD, when the oral export declaration was lodged (see part 

3.2.1.3 of this document). 

- The decision on release of goods for export regime issued in the paper form (Export Accompanying 

Document – EAD) shall be authenticated by the customs officer from customs office of export with his 

hand written signature and his personal customs stamp. 

3.2.2.2 Use of simplified procedure of local clearance 

- Simplified procedure of local clearance in export cannot be used with paper or oral declaration for export 

regime according to the Articles 169, 200 and 201 of Customs Law Implementing Regulation 2 . The rules 

and processes described in part 3.2.1.1 of this document are used within the usage of simplified 

procedure of local clearance in export. 

- Automated check of validity and conditions of authorisation of simplified procedure of local clearance in 

export through the data from modules of Authorisation sub-application shall cover especially: 





o authorised time for presenting the goods at the customs office of exit (given in the authorisation), 

o authorised country of final consignee (the list of prohibited countries is given in the authorisation), 



- When the simplified procedure of local clearance in export is used the documents to accompany the 

export declaration shall be available for customs at the declarant’s premise. This condition is set up in 

the authorisation of simplified procedure of local clearance in export issued by Macedonian customs 

authorities. 

- When all the above automated checks passed successfully, the electronic export declaration shall be 

accepted with MRN (Movement Reference Number) by the customs office of export. This MRN shall be 

electronically notified to a declarant. Authentication of this notification shall be with the e-signature of 



- A declarant shall not wait for the authorisation for loading of goods to the loading compartment of 

means of transport. It is assumed that at the time of lodging of export declaration, the goods are already 

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loaded to the loading compartment of means of transport and they are ready for placing for export 

regime. 

- The goods are loaded to the loading compartment of means of transport and they are ready for releasing 

for export regime at the authorised place when the electronic export declaration is lodged. This place is 

registered and authorised within the authorisation of simplified procedure of local clearance in export (in 

the Authorisation sub-application). 

- The customs authorities (customs office of export within the working hours) shall take a decision on 

control of goods which have been declared within the simplified procedure of local clearance in export 

within the time limit (timer for automatic release of goods) set up in the within the authorisation of 

simplified procedure of local clearance in export (in the Authorisation sub-application). 

- When the decision on control of goods which have been declared within the simplified procedure of 

local clearance in export is taken, the notification of this control shall be electronically sent to the 

declarant or his representative (to a person who lodge the export declaration). Authentication of this 

notification of control shall be with an e-signature of customs administration, according to the Article 

109 para. 2 of the Customs Law implementing Regulation 2 . This notification shall be sent at the end of 

the time limit (timer for automatic release of goods) set up in the authorisation (in the Authorisation subapplication) 

to give a time to the customs authorities responsible for this control to be present at the 

authorised place, where the goods are available, before the notification is sent to the declarant or his 

representative (to a person who lodge the export declaration). At that time the timer for automatic release 

of goods shall be stopped. 


the goods are automatically released for export regime. The decision on release of goods for export 

regime shall be electronically sent to the declarant or his representative at that moment. Authentication 

of this decision shall be with an e-signature of customs administration, according to the Article 109 para. 

2 of the Customs Law implementing Regulation 2 . 

- Based on the decision on release of goods for export regime which was electronically sent to the 

declarant or his representative by the customs office of export, the declarant shall print out the Export 

Accompanying Document – EAD, which will follow the goods to the customs office of exit. The 

permission for printing out of EAD by the declarant is given according to the Article of Customs Law 

Implementing Regulation 2 which shall be amended accordingly to the Community Customs Code 

Implementing Provisions 9 . The EAD shall be authenticated by the stamp of holder of authorisation of 

local clearance in export (a declarant), which could be replaced by the imprint done within the printing 

of EAD. 

- The export operation can start immediately when the decision on release of goods for export regime is 

electronically delivered to the declarant or his representative and when the EAD is printed and 

authenticated. 

- No supplementary export declaration shall be lodged by the declarant at the customs office of export. 

3.2.2.3 Use of simplified procedure of incomplete export declaration 

- According to the Article 167 para. 1 of Customs Law Implementing Regulation 2 the simplified procedure 

for incomplete export declaration shall allow the customs authority to accept, only in a duly justified 

case, an export declaration which does not contain all the particulars required, or which is not 

accompanied by all documents necessary for the customs export regime. 

- The minimum data elements of incomplete export declaration shall be introduced and it shall be in line 

with the Article 197 para. 1 of Customs Law Implementing Regulation 2 . 

- The time limit for supplementary lodging of missing data or documents of incomplete export declaration 

shall be assigned by the customs office of export. Standard time shall not be longer that 1 month. In dully 

justified cases and on the request of declarant the customs office of export can prolong this time period. 

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That period may not exceed 4 months from the date of acceptance of the declaration, according to the 

Article 197 para. 4 and Article 172 para. 1 of Customs Law Implementing Regulation 2 . 

- The incomplete export declaration can be lodged in: 

o electronic form, or 

o paper form of SAD document, according to the Articles 169, 200 and 201 of Customs Law 

Implementing Regulation 2 . 

- The rules and processes described in parts 3.2.1.1 and 3.2.1.2 of this document are also used within the 

usage of simplified procedure of incomplete export declaration. 

- The acceptance of incomplete export declaration and release of goods for export regime shall be done by 

the customs office of export, as well as the acceptance of supplementary lodging of missing data or 

documents of incomplete export declaration. 

- Automated check of validity and conditions of authorisation of simplified procedure of incomplete 

export declaration through the data from modules of Authorisation sub-application shall cover 

especially: 




o authorised time for presenting the goods at the customs office of exit (given in the authorisation), 

o authorised time for lodging the supplementary documents or data at the customs office of export 

(given in the authorisation), 




- When the simplified procedure of incomplete export declaration is used the documents to accompany the 

export declaration shall be lodged together with the incomplete export declaration at the customs office 

of export. 

- When all the above automated checks passed successfully, the incomplete export declaration shall be 


notified to a declarant. Authentication of electronic notification shall be with an e-signature of customs 


- A declarant shall present the declared goods at the customs office of export. The goods are loaded to the 

loading compartment of means of transport and they are ready for releasing for export regime. 

- The decision on release of goods for export using the simplified procedure of incomplete export 

declaration is issued by the customs office of export in the form of Export Accompanying Document – 

EAD, which will follow the goods to the customs office of exit. The Export Accompanying Document – 

EAD shall be authenticated by the customs officer at the customs office of export with his/her handwritten 

signature and personal customs stamp (a hand-written signature and personal customs stamp can 

be replaced by a code printed in box D of Export Accompanying Document). 

- When the incomplete export declaration was lodged electronically by the declarant, the decision on 

release of goods for export using the simplified procedure of incomplete export declaration is also sent 

from the customs office of export to the declarant in the form electronic message. Authentication of this 

decision shall be with an e-signature of customs administration, according to the Article 109 para. 2 of 

the Customs Law implementing Regulation 2 . 


delivered to the declarant or his representative and when the EAD is printed and authenticated. 

3.2.2.4 Use of simplified procedure of simplified export declaration 

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of simplified export declaration shall allow the customs authority to accept, only in a duly justified case, 

an simplified export declaration with subsequent presentation of a supplementary declaration. 

- The minimum data elements of simplified export declaration shall be introduced and it shall be in line 

with the Article 198 para. 2 of Customs Law Implementing Regulation 2 . 

- According to the Articles 198 para. 1 and 178 para. 1 of Customs Law Implementing Regulation 2 the 

time limit for lodging of supplementary export declaration shall be assigned by the customs office of 

export. The maximum time shall not be longer that 1 month. 

- The simplified export declaration can be lodged in: 

o paper form of a commercial or administrative document, accompanied by request for the goods to be 

placed under the export regime, or 

o paper form of incomplete SAD document, according to the Article 198 para. 2 of Customs Law 



usage of simplified procedure of simplified export declaration. 

- The acceptance of simplified export declaration and release of goods for export regime shall be done by 

the customs office of export, as well as the acceptance of supplementary export declaration. 

- Automated check of validity and conditions of authorisation of simplified procedure of simplified export 

declaration through the data from modules of Authorisation sub-application shall cover especially: 




o authorised time for presenting the goods at the customs office of destination (given in the 


o authorised time for lodging the supplementary export declaration at the customs office of export 





- When the simplified procedure of simplified export declaration is used the documents to accompany the 

export declaration shall be lodged together with the simplified export declaration at the customs office of 

export. 

- When all the above automated checks passed successfully, the simplified export declaration shall be 


notified to a declarant. 

- A declarant shall present the declared goods at the customs office of export. The goods are loaded to the 

loading compartment of means of transport and they are ready for releasing for export regime. 

- The decision on release of goods for export using the simplified procedure of simplified export 

declaration is issued by the customs office of export in the form of Export Accompanying Document – 

EAD, which will follow the goods to the customs office of exit. The Export Accompanying Document – 

EAD shall be authenticated by the customs officer at the customs office of export with his/her handwritten 

signature and personal customs stamp (a hand-written signature and personal customs stamp can 

be replaced by a code printed in box D of Export Accompanying Document - EAD). 


delivered to the declarant or his representative and when the Export Accompanying Document - EAD is 

printed and authenticated. 

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- The subsequently presented supplementary export declaration, depending on the case, may have a 

general, periodic or recapitulative nature. 

- The supplementary declaration lodged within the use of simplified declaration for release of goods for 

export regime shall be lodged by the declarant in the form of: 

o electronic message (i.e. the electronic supplementary declaration), or 

o Single Administrative Document (SAD). 

- The decision on final release of the goods for export regime issued in the form of supplementary export 

declaration shall be registered with new MRN (Movement Reference Number) by the customs office of 

export. This MRN shall be notified to a declarant. 

- The decision on final release of goods for export regime shall be issued by the customs office of export: 

o electronically and it is electronically sent to the declarant with a message, in case of lodging the 

electronic supplementary declaration, 

o in the form of Single Administrative Document (SAD), in case of paper-based form, and it is given 

to the declarant. 

- In case that the decision on final release of goods for export regime issued electronically, the 

authentication of this decision shall be with the e-signature of customs administration, according to the 

Article 109 para. 2 of the Customs Law implementing Regulation 2 . 

- The decision on final release of goods for export regime issued in the form of Single Administrative 

Document (SAD) shall be authenticated by the customs officer from customs office of export with his 

hand written signature and his personal customs stamp. 

- The procedure of release of goods for export regime shall be finished when the exit of goods from the 

Macedonian customs territory is confirmed by the customs office of exit. 

3.2.2.5 Cancellation of export regime 

- The cancellation of the export regime (i.e. the decision on release of goods for export regime) shall be 

initiated either by a declarant or by the customs office of export (annulment/revocation of export 

declaration). 

- The cancellation of export regime by a declarant shall be initiated in: 

o electronic form, i.e. by an electronic message sent by a declarant to the customs office of export, 

o paper form lodged by a declarant at the customs office of export. 

- The export regime, i.e. the decision on release of goods for export regime, shall be cancelled by an 

electronic message sent to the customs office of export before the presenting the goods at the customs 

office of exit, i.e. before the message that goods have been presented at the customs office of exit is 

delivered to the customs office of export. 

- The cancellation of export regime initiated by a declarant in electronic form shall be confirmed by the 

customs office of export with an electronic message. Authentication of this decision shall be with an e- 



- The cancellation of a export regime initiated by a declarant in written form shall be confirmed by the 

customs office of export with the decision issued in written form. 

- When the Customs Officer at the customs office of export accepts the request for cancellation of a export 

operation (i.e. after the decision on release of goods for export regime), this means that the declared 

customs office of exit is already electronically notified on release of goods for export regime, the 

cancellation notification shall be sent to this declared customs office of exit. 

- The declared customs office of exit receives a cancellation notification from the customs office of 

export. The already registered Anticipated Arrival Record (AAR) is cancelled. 

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Ref: PHASE V 

3.2.2.6 Consultation of the status of export declaration 

- A customs officer with an appropriate level of authorisation and access to export part of CDPS at any 

customs office, may request the movement information for a movement with a given MRN, i.e. the 

details of export declaration and up-dated information about the status of export operation. This includes 

the case of an en-route control, if access to the CDPS is available. 

- A declarant or his representative with access to web site of Macedonian customs administration may 

request the export movement information for a movement with a given MRN. System (CDPS) shall 

provide him via this web site with up-dated information about the status of export operation, especially 

whether: 

o export declaration was registered and accepted (when and where), 

o goods were released for export regime (when and where), 

o goods were presented at the customs office of exit (when and where), 

o control results were sent from the customs office of exit (when, where and result), 

o export regime was completed by the customs office of export (i.e. exit confirmation for exported 

goods has been sent to a declarant and to Macedonian Public Revenue Office which is responsible 

for VAT refund. 

3.2.3 Customs office of export Customs office of exit 

3.2.3.1 Anticipated Export Record 

- Where the declared goods have been released for export regime by the customs office of export, this 

office shall notify that to the customs office of exit with electronic message “Anticipated Export Record” 

sent via national domain, according to the Article of Customs Law Implementing Regulation 2 which 

shall be amended accordingly to the Community Customs Code Implementing Provisions 9 . 


and risk management system sub-application on the data of export declaration received with 

“Anticipated Export Record” message. The decision on control of goods shall be taken when goods are 



exit to be used by a customs officer responsible for control of goods. This protocol shall contain: 






- The results of control shall be registered at this customs office of exit. 

- Where the goods released for export regime are presented at the declared customs office of exit with the 

Export Accompanying Document (EAD), this customs office shall notify that to the customs office of 

export with an electronic message sent via national domain. 

- Where the goods released for export regime are presented at the different customs office, than originally 

declared customs office of exit, with the Export Accompanying Document (EAD), the new customs 

office of exit shall: 

o ask for the data at the customs office of export with an electronic message, 


when “Anticipated Export Record” message is delivered, 


o decide on the completion of export regime, 

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Ref: PHASE V 

o notify that completion of export regime to the customs office of export with an electronic message 


3.2.3.2 Export Accompanying Document 

- Where the goods released for export regime are presented at the declared customs office of exit, the 

Export Accompanying Document (EAD) shall be presented by a carrier. 

- The existence of the export movement in the CDPS will be checked by retrieving or requesting the 

information from the electronic message “Anticipated Export Record”. If the export declaration doesn’t 

exist at the customs office of export, the presented Export Accompanying Document will be considered 

as forged. 

- A warning shall be given by the system if the export operation is already recorded as: 

o having presented to another customs office of exit, or 

o having completed at another customs office of exit. 

3.2.3.3 Cancellation of export regime 

- When the Customs Officer at the customs office of export accepts the request for cancellation of an 

export regime (i.e. after the decision on release of goods for export regime), this means that the declared 

customs office of exit is already electronically notified on release of goods for export regime, the 

cancellation notification shall be sent to this declared customs office. 

- The declared customs office of exit receives a cancellation notification from the customs office of 

export. The already registered Anticipated Export Record (AER) is cancelled. 

3.2.4 Trade Customs office of exit 


- In case that the export declaration was processed electronically at the customs office of export, the 

notification on release of goods for export regime is sent by the customs office of export electronically in 

the form of message “Anticipated Export Record” (501) to the customs office of exit. 


notification on arrival of goods at the customs office of exit is sent by the carrier (or a declarant) 

electronically in the form of message “Arrival at exit” (IE507) to the customs office of exit. 

3.2.4.2 Risk analysis and pre-requisite controls of data 


and risk management system sub-application on the data of transit declaration received with message 

“Anticipated Export Record” (501). The decision on control of goods shall be taken when goods are 


3.2.4.3 Presentation of goods and controls with standard procedure 

- According to the Article 408 para. 1 of Customs Law Implementing Regulation 2 the declarant or his 

representative (e.g. carrier) shall present the goods released for export regime at the customs office of 

exit with the Export Accompanying Document (EAD). 

- The carrier (or a declarant) shall notify the presentation of goods to the customs authority, i.e. to the 

customs office of exit, in the form of: 

o Export Accompanying Document (paper form), 

o CDPS message (electronic form) via an exit authority (e.g. exit authority at the airports). 

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Ref: PHASE V 

- Electronic notification of presentation of goods to the customs office of exit by an exit authority shall be 


- The hand written signature of an exit authority shall be replaced by e-signature according to the Article 5 

of Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered together with the 

identification of an exit authority in the module for authorisation of e-communication in the 

Authorisation sub-application. 

- It is assumed that at the time of lodging of notification of presentation of goods to the customs authority, 

the goods are already available at the customs office of exit and they are ready for completion of export 

regime and for leaving the Macedonian customs territory. 

- The office of exit shall register with the MRN (Movement Reference Number) the presentation of goods 

to the customs authority and keep the Export Accompanying Document - EAD. 

- The customs office of exit shall take the decision on control of goods using the results of risk analysis 

from the Risk analysis and risk management system sub-application on the data of customs declaration 

received with “Anticipated Export Record” message. 

- When decision on control of goods which have been presented at the customs office of exit is taken, the 

notification of this control shall be passed to the carrier. Authentication of electronic form of this 


109 para. 2 of the Customs Law implementing Regulation 2 . 









- The carrier may present the goods at the customs office other than the declared customs office of exit 

mentioned in export declaration, as well as in the Export Accompanying Document (EAD). 

- In case of diversion the carrier shall only present the goods released for export regime and the Export 

Accompanying Document (EAD) at the new customs office of exit. All other exchange of information 

shall be on the new customs office of exit, the customs office of export and the declared customs office 

of exit. 

- That new customs office of exit shall notify the customs office of export and ask for the data of export 

declaration using an electronic message sent to the customs office of export. The customs office of 

export shall immediately response on this request using an electronic message sent to the new customs 

office of exit. 

3.2.5 Exit authority (airport handling company) Customs of exit 

- In case of notification of exit lodged by the Exit authority (i.e. the airport handling company) at the 

customs office of exit the special procedure can/shall be developed. The Exit authority shall 

electronically notify to the customs office of exit: 

o the presentation of goods at the customs office of exit, 

o the exit of goods from the Macedonian customs territory or the Community customs territory. 

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Ref: PHASE V 

3.2.5.1 Goods movement information 



the form of message “Anticipated Export Record” (AER) to the customs office of exit. 

3.2.5.2 Risk analysis - pre-requisite controls of data 


and risk management system sub-application on the data of transit declaration received with 

“Anticipated Export Record” message. The decision on control of goods shall be taken when goods are 


3.2.5.3 Presentation of goods 

- The carrier (or a declarant) can notify the presentation of goods to the customs authority at the customs 

office of exit with CDPS message (electronic form) via an exit authority (e.g. exit authority at the 

airports). Electronic notification of presentation of goods to the customs office of exit by an exit 

authority shall be authorised according to the Articles 4 and 5 of Customs Law Implementing 


- The hand written signature of an exit authority shall be replaced by e-signature according to the Article 5 

of Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered together with the 

identification of an exit authority in the module for authorisation of e-communication in the 


- The rules and processes described in part 3.2.4.3 of this document are used within the communication 

with exit authority. 

- It is assumed that at the time of lodging of arrival notification, the goods are placed on the 

authorised/registered place and they are ready for loading to the loading compartment of means of 

transport (an aircraft) and for leaving the Macedonian customs territory. This place is registered and 

authorised within the authorisation of simplified procedure authorised consignee. 

- Automated check of validity and conditions of authorisation of electronic communication with exit 

authority through the data from modules of Authorisation sub-application shall cover especially: 



o authorised place, where goods are available, via code of this place (given in the authorisation). 

- When the above automated checks passed successfully, the electronic notification shall be accepted 

within the electronic communication between the exit authority and the customs office of exit. This 

acceptance shall be electronically notified to the exit authority. Authentication of this message shall be 

with an e-signature of customs administration, according to the Article 109 para. 2 of the Customs Law 



- The exit authority shall wait for the decision on control of goods which are placed on the 

authorised/registered place and they are ready for loading to the loading compartment of means of 

transport (an aircraft) and for leaving the Macedonian customs territory. The timer is set up in the 

authorisation of electronic communication with exit authority (a module of Authorisation subapplication). 

- The customs authorities (customs office of exit within the working hours) shall take a decision on control 

of goods which have been presented by the exit authority within the time limit (timer for automatic 

release of goods for loading) set up in the within the authorisation of electronic communication with exit 

authority (a module of Authorisation sub-application). 

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Ref: PHASE V 

- When the decision on control of goods which have been released for export regime and they have been 

presented to the customs office of exit by the exit authority is taken, the notification of this control shall 

be electronically sent to the exit authority. Authentication of this notification of control shall be with an 


implementing Regulation 2 . This notification shall be sent at the end of the time limit (timer for automatic 

release of goods for unloading) set up in the authorisation to give a time to the customs authorities 

responsible for this control to be present at the authorised place, where the goods are available, before 

the notification is sent to the exit authority. At that time the timer for automatic release of goods shall be 

stopped. 


the goods are automatically released for loading into the means of transport (an aircraft) by the exit 

authority and for leaving the Macedonian customs territory. The decision on release of goods for loading 

into the means of transport (an aircraft) shall be electronically sent to the exit authority at that moment. 

Authentication of this decision shall be with an e-signature of customs administration, according to the 


- Based on the decision on release of goods for loading into the means of transport (an aircraft) which was 

electronically sent to the exit authority by the customs office of exit, the exit authority shall: 

o start loading the means of transport (an aircraft), 

o check the goods on behalf of customs authorities at customs office of exit using the electronic data 

from export declaration received from the customs office of export (Export Accompanying 

Document – EAD shall not be used for this control), 

o inform the customs office of exit about the result of control within the time limit given in the 

authorisation, 

o immediately inform the customs office of exit about the discovered discrepancies and wait for the 

further instruction from the customs office of exit. 

3.2.5.5 Notification of exit 

- Where the export regime has completed and the exported goods left the Macedonian customs territory, 

the exit authority shall: 

o immediately notify the total exit or, where the case occurs, the partial exit to the customs office of 

exit with CDPS message (electronic form) in the time limit given in the authorisation, which shall 

be authorised according to the Articles 4 and 5 of Customs Law Implementing Regulation 2 , 

o return Export Accompanying Document – EAD to the customs office of exit within the time limit 

given in the authorisation. 

3.2.6 Customs office of exit Customs office of export 

3.2.6.1 Presentation of goods at exit 

- Where the customs office of exit has received the notification of presentation of goods to the customs 

authority at exit and registered this notification with MRN, this customs office shall not notify the 

customs office of export on arrival of goods. 

- The notification of presentation of goods to the customs authority at exit shall contain the information 

about the total or partial intended leave with the given means of transport. 

- In case of total leave the Export operation state at the actual customs office of exit shall be set to “Goods 

released for immediate leave” totally. 

- In case of partial leave the Export operation state at the actual customs office of exit shall be set to 

“Goods released for immediate leave” partially. 

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Ref: PHASE V 

3.2.6.2 Confirmation of Exit and Control results 

- The results of control shall be registered at the customs office of exit. 

- Based on the MRN and „Anticipated Export Record“ message and on the information on items of exited 

goods, the actual exit of the goods from the Macedonian customs territory shall be recorded (date + total 

exit or the partial exit + identity of the means of transport) at the customs office of exit. 

- If partial exit is recorded, the Export operation state at the actual customs office of exit shall be set to 

„Partially exited“. 

- If total exit is recorded, the Export operation state at the actual customs office of exit shall be set to 

'Exited'. 

- For each export operation for which the Export operation state is set to "Exited", the actual customs 

office of exit sends an “Exit control result” message to the customs office of export at the latest on the 

working day following the day the goods left the Macedonian customs territory. 

3.2.6.3 Discrepancies 

- The customs office of exit or the exit authority may discover some discrepancies between the export 

declaration and the goods presented to the customs authorities at exit. 

- Where the customs office of exit establishes that part of the goods or all of the goods are missing, it shall 

note these discrepancies and inform the customs office of export as the results of control with message 

“Exit control results”, according to the Article 408 para. 5 of Customs Law Implementing Regulation 2 . 

- Where the customs office of exit establishes that there are goods in excess, it shall note these 

discrepancies and refuse exit to these goods until the export formalities have been completed for all 

goods, according to the Article 408 para. 5 of Customs Law Implementing Regulation 2 . This means that 

for these excessive goods a new export declaration shall be lodged at the customs office of exit having 

the role of the customs office of export. After that the customs office of exit shall inform the customs 

office of export that all goods left the Macedonian customs territory and no discrepancies have been 

discovered as the results of control with message “Exit control results”. 

- Where the customs office of exit establishes a discrepancy in the nature of the declared goods, it shall 

note these discrepancies and refuse exit for such goods until the export formalities have been completed 

for the real nature of the goods, and shall also inform the customs office of export with message “Exit 

control results”. The customs office of export shall invalidate the export declaration based on that 

information. This means that for these goods a new export declaration shall be lodged at the customs 

office of exit having the role of the customs office of export. 

- Based on the request for solving the discrepancies the customs office of export shall take necessary 

measures for solving the discrepancies: 

o to modify the export declaration, in case of missing goods, or 

o to invalidate the export declaration, in case of different nature of goods, and 

o to inform the declarant and verify the reasons of these discrepancies. 

3.2.6.4 Invalidation of export declaration acknowledgement 

- Where the export declaration is invalidated by the customs office of export, the electronic notification of 

invalidation shall be sent from the customs office of export to the customs office of exit. 

- Where the export declaration is modified by the customs office of export after the exit of goods, no 

electronic notification of modification shall be sent from the customs office of export to the customs 

office of exit. 

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Ref: PHASE V 

3.2.7 Write-off by Customs office of export 

3.2.7.1 Exit of exported goods confirmed 

- The message “Exit control results” (IE518) sent from the customs office of exit to the customs office of 

export shall be used as a confirmation of the export regime having completed within the meaning of 

Article of Customs Law Implementing Regulation 2 which shall be amended accordingly to the 

Community Customs Code Implementing Provisions 9 similar like in paper environment according to the 


- This completion of export regime is registered with the same MRN (Movement Reference Number) as 

the original export declaration. 

3.2.7.2 Goods not exported 

- Where goods released for export do not leave the Macedonian customs territory, the exporter or 

declarant shall immediately inform the customs office of export, according to the Article 409 para. 1 of 

Customs Law Implementing Regulation 2 . This information/notification can be submitted in the form of: 

o Export Accompanying Document (EAD) returned to that customs authority (paper form), 

o CDPS message (electronic form). 

- Where, in the cases referred to in Article 408 para. 6 of Customs Law Implementing Regulation 2 , a 

change in the transport contract has the effect of terminating inside the Republic of Macedonia a 

transport operation which should have finished outside it, the companies or authorities in question may 

carry out the amended contract only with the agreement of the customs authority referred to in Article 

408 paragraph (2) item a) of this Regulation or, in the case of a transit operation, the customs office of 

departure, according to the Article 409 para. 2 of Customs Law Implementing Regulation 2 . This 

information/notification can be submitted in the form of: 

o Export Accompanying Document (EAD) returned to that customs authority (paper form), 

o CDPS message (electronic form). 

- The declarant or the exporter shall be authorised according to the Articles 4 and 5 of Customs Law 

Implementing Regulation 2 shall send the electronic notification that: 

o the goods released for export regime will not leave the Macedonian customs territory, 

o the transport contract is going to be changed, or 

o the transit declaration is going to be changed. 

- The hand written signature of the declarant or the exporter shall be replaced by e-signature according to 

the Article 5 of Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered together 

with the identification of a consignee in the module for authorisation of e-communication in the 


3.2.7.3 Exit not confirmed – invalidation of export declaration 

- According to the Article 408 para. 7 of Customs Law Implementing Regulation 2 the customs office of 

export shall verify with the declarant or exporter whether the goods released for export procedure left the 

Macedonian customs territory. This verification procedure shall start when the time period given by 

Macedonian customs administration which is based on the time limit given by the customs office of 

export to the declarant for the exit of goods from the Macedonian customs territory. 

- In case that the export declaration was lodged electronically, this verification request shall be 

electronically sent by the customs office of export to a declarant or exporter. Authentication of this 

notification shall be with an e-signature of customs administration, according to the Article 109 para. 2 


- In case that the export declaration was not lodged electronically, this verification request shall be printed 

by CDPS and this paper form shall be sent to a declarant and exporter by the customs office of export. 

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Ref: PHASE V 

- Where the customs office of export did not receive any information or proof from the customs office of 

exit or from the declarant or exporter that the goods released for export procedure left the Macedonian 

customs territory, this customs office of export shall invalidate the export regime (the decision on release 

of goods for export regime). 

- Where the export declaration is invalidated by the customs office of export, the electronic notification of 

invalidation shall be sent from the customs office of export to: 

o the declared customs office of exit, 

o the declarant and exporter. 

- In case that the export declaration was lodged electronically, this decision on invalidation of export 

regime shall be electronically sent by the customs office of export to the declarant or the exporter. 

Authentication of this notification shall be with an e-signature of customs administration, according to 

the Article 109 para. 2 of the Customs Law implementing Regulation 2 . 

- In case that the export declaration was not lodged electronically, this decision on invalidation of export 

regime shall be printed by CDPS and this paper form shall be sent to a declarant and exporter by the 

customs office of export. 

3.2.7.4 Notification of exit to declarant and/or exporter 

- According to the Article of Customs Law Implementing Regulation 2 which shall be amended 

accordingly to the Community Customs Code Implementing Provisions 9 the customs office of export 

shall confirm the completion of exit regime to: 

o the declarant and/or the exporter (in case that he communicates with customs office of export 

electronically), 

o the national Public revenue office responsible for control of VAT return. 

- Authentication of this notification shall be with an e-signature of customs administration, according to 

the Article 109 para. 2 of the Customs Law implementing Regulation 2 . 

3.2.8 Diversion 

3.2.8.1 Export declaration request 

- The carrier may present the goods at the customs office other than the declared customs office of exit 

mentioned in export declaration, as well as in the Export Accompanying Document (EAD). 

- That new customs office of exit shall notify the customs office of export and ask for the data of export 

declaration using the electronic message “Declaration Request Export” (IE502) sent to the customs 

office of export. 

3.2.8.2 Export Advice Response 

- The customs office of export shall without delay (automatic responses) response on this request using the 

electronic message “Declaration response” (IE503) sent to the new customs office of exit. 

3.2.8.3 Diversion Notification 

- The customs office of export shall without delay (automatic responses) inform the declared customs 

office of exit, which is mentioned in the Export Accompanying Document (EAD) using the electronic 

message “Declared office of export not used” (IE524), that the exported goods were presented at another 

customs office of exit. The export operation shall be wrote-off at the declared customs office of exit. 

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Ref: PHASE V 

3.2.9 Split Consignments 

3.2.9.1 Exit of goods via one Customs office of exit 

- Processes described in the parts 3.2.4.1 (Notification of arrival), 3.2.4.2 (Risk analysis and pre-requisite 

controls of data) and 3.2.4.3 (Presentation of goods and controls with standard procedure) of this 

document shall be used at the customs office of exit, where the consignment of exported goods is split 

and the separate parts of this consignment are exported via this one customs office. 

- Where the consignment of exported goods is split and the separate parts of this consignment are exported 

via one customs office of exit, this customs office shall be notified by the carrier about the situation. 

- The customs office of exit shall use the message “Anticipated Export Record” (IE501) for control of 

separate parts of exported consignment which are gradually exported via this customs office. The 

customs office of exit shall: 

o register the results from these step-by-step controls, 

o register the exit of each separate part of the exported consignment. 

- When all parts of the exported consignment (all goods) left the Macedonian customs territory the 

customs office of exit shall send notification of exit with the results of control to the customs office of 

export. 

- Processes described in the part 3.2.7 (Write-off by Customs office of export) of this document shall be 

used. 

- Processes described in the part 3.2.6.3 (Discrepancies) of this document shall be used. 

3.2.9.2 Exit of goods via more than one Customs office of exit (computerised solution) 



document shall be used at all declared/actual customs offices of exit where the split separate parts of 

consignment of exported goods are presented. 



the form of messages “Anticipated Export Record” (501) to all declared customs office of exit. 


via more than one customs office of exit, all these customs offices shall be notified by the carrier about 

the situation. 


separate part(s) of exported consignment which are gradually exported via this customs office. The 

customs office of exit shall: 

o register the result(s) from this(these) control(s), 

o register the exit of each separate part of the exported consignment. 

- When the each part of the exported consignment left the Macedonian customs territory each customs 

office of exit shall send notification of exit with the results of control to the customs of export. 

- The message “Exit control results” (IE518) sent from the customs office of exit to the customs office of 

export shall be used as a confirmation of the export regime having completed for one part of the split 

consignment within the meaning of Article of Customs Law Implementing Regulation 2 which shall be 

amended accordingly to the Community Customs Code Implementing Provisions 9 similar like in paper 

environment according to the 408 para. 6 of Customs Law Implementing Regulation 2 . 

- The all messages “Exit control results” (IE518) sent from all customs offices of exit to the customs 

office of export shall be used as a confirmation of the export regime having completed for whole 

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Ref: PHASE V 

consignment. When all parts of the exported consignment (all goods) left the Macedonian customs 

territory the customs office of export shall write-off the export regime. 




3.2.9.3 Exit of goods via more than one Customs office of exit (paper solution) 



document shall be used at first declared/actual customs office of exit where the split separate part of 

consignment of exported goods is presented. 



document shall be modified due to the fact that all these processes shall be carried out based on Export 

Accompanying Document only. 



the form of messages “Anticipated Export Record” (501) to first declared customs office of exit. 


via more than one customs office of exit, all these customs offices shall be notified by the carrier about 

the situation. 

- The first declared/actual customs office of exit shall use the message “Anticipated Export Record” 

(IE501) for control of first part of exported consignment which exported via this customs office. Another 

actual customs office of exit shall use the Export Accompanying Document for control of next part of 

exported consignment which exported via this customs office. Each customs office of exit shall: 

o register the result from this control, 

o register the exit of each separate part of the exported consignment, 

o notify the first declared customs office of export about the control and exit of goods. 

- When all parts of the exported consignment (all goods) left the Macedonian customs territory the first 

customs office of exit shall send notification of exit with the results of control to the customs of export. 




used. 


3.2.10 Consolidated Consignments 



document shall be used at the customs office of exit, where the consignments of exported goods are 

consolidated and exported via this customs office. 

- Where the consignments of exported goods are consolidated and exported via one customs office of exit, 

this customs office shall be notified by the carrier about the situation. 

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Ref: PHASE V 


each exported consignment which consolidated and exported via this customs office. The customs office 

of exit shall: 

o register the result of control for each consignment, 

o register the exit of each consignment. 

- When consolidated consignment (all goods) left the Macedonian customs territory the customs office of 

exit shall send notifications of exit with the results of control for all parts of consolidate consignment to 

the customs office(s) of export. 


used. 


3.3 Export control system 

- This module of CDPS shall be obligatory after the change of customs legislation or after the accession 

into EU for the acceptance and processing of exit summary declaration for goods leaving 

o Macedonian customs territory (based on the change of national customs legislation which shall be 

amended accordingly to the Community Customs Code 8 and Customs Code Implementing 

Provisions 9 ), or 

o customs territory of the Community (based on the accession of Macedonia into the EU). 

- Goods leaving the Macedonian customs territory or the customs territory of the Community, with the 

exception of goods carried on means of transport only passing through the territorial waters or the 

airspace of the customs territory without a stop within this territory, shall be covered either by a customs 

declaration or, where a customs declaration is not required, an exit summary declaration. 

3.3.1 Trade Customs office of lodgement of EXD 

3.3.1.1 Electronic exit summary declaration 

- Lodging of electronic exit summary declaration (IE615) is possible according to the Article of Customs 

Law 1 , which shall be amended accordingly to the Community Customs Code 8 . 

- Electronic lodging of exit summary declaration by a person who brings the goods, or who assumes 

responsibility for the carriage of the goods, out of the Macedonian customs territory or the customs 

territory of the Community shall be authorised according to the Articles 4 and 5 of Customs Law 


- The hand written signature of a person who brings the goods, or who assumes responsibility for the 

carriage of the goods, out of the Macedonian customs territory or the customs territory of the 

Community, shall be replaced by e-signature according to the Article 5 of Customs Law Implementing 

Regulation 2 . The e-signature(s) shall be registered together with the identification of that person in the 

module for authorisation of e-communication in the Authorisation sub-application. 

- The electronic exit summary declaration (IE615) shall be lodged at the customs office of lodgement or 

directly at the customs office of exit within the specified time limit and before the goods are brought out 

of the Macedonian customs territory or the customs territory of the Community. 

- Automated initial checks of electronic exit summary declaration shall cover: 



o filling in the data-elements or data-groups (boxes of exit summary), 


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Ref: PHASE V 

- Automated initial checks of validity and/or accuracy of some of data of exit summary declaration 

(logical controls). 

3.3.1.2 Paper-based exit summary declaration 

- The customs office of exit may accept paper-based exit summary declarations in exceptional 

circumstances, provided that they apply the same level of risk management as that applied to exit 

summary declarations made using a data processing technique according to the Article of Customs Law 1 , 

which shall be amended accordingly to the Community Customs Code 8 . 

- Data of paper-based exit summary declaration shall be: 

o keyed in to the CDPS by a customs officer at the customs office of exit, or 

o electronically lodged to the customs office of exit in parallel with the paper-based exit summary 

declaration and it is not necessary to be approved by customs authorities. 

- The paper-based exit summary declaration shall be lodged at the customs office of exit within the 

specified time limit and before the goods are brought out of the Macedonian customs territory or the 

customs territory of the Community. 

- Automated initial checks of paper-based exit summary declaration shall cover: 

o filling in the data-elements or data-groups (boxes of exit summary declaration), 


- Automated initial checks of validity and/or accuracy of some of data of exit summary declaration 


3.3.1.3 Acceptance, modifications, rectifications and deletions of EXD 

- The exit summary declaration shall be registered and accepted with MRN (Movement Reference 

Number) by the customs office of lodgement/customs office of exit if all above automated checks passed 

successfully. 

- If any automatic checks didn’t pass successfully the exit summary declaration shall be refused and this 

information with identification of mistake shall be notified by a customs officer to the person, who 

lodged the electronic exit summary declaration. Receiving this information the person, who lodged the 

exit summary declaration, shall: 

o amend his refused exit summary declaration and lodge it (with same LRN) again to the customs 

office of lodgement/customs office of exit, or 

o lodge a new exit summary declaration to the customs office of lodgement/customs office of exit 

(with new LRN). 

- The registered or accepted exit summary declaration can be changed by a person, who lodged the exit 

summary declaration, before the decision on a control of goods is taken. When the exit summary 

declaration was registered or accepted by the customs office of lodgement/customs office of exit, this 

exit summary declaration can be: 


lodgement/customs office of exit, or 

o changed or amended by a new exit summary declaration which shall be sent to the customs office of 

lodgement/customs office of exit (old exit summary declaration shall be cancelled by another 

electronic message), 

o cancelled by a message sent to the customs office of lodgement/customs office of exit. 


office of lodgement/customs office of exit with an electronic message. Authentication of this decision 



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- After the acceptance of exit summary declaration by the customs office of lodgement/customs office of 

exit the decision on control based on full safety and security related risk analysis shall be taken by a 

customs officer at the customs office of lodgement/customs office of exit. The Risk analysis and risk 


3.3.2 Trade Customs office of exit 

3.3.2.1 Risk analysis - pre-requisite controls of data 

- In case that the exit summary declaration was processed electronically at the customs office of 

lodgement, the customs office of exit: 

o shall receive the exit summary declaration with full safety and security related risk analysis from 

the customs office of lodgement, 

o can carry out the own risk analysis in advance based on the data of exit summary declaration. 

- In case that the exit summary declaration was processed electronically at the customs office of exit the 

full safety and security related risk analysis shall be done at that customs office. 



lodgement, this exit summary declaration and the risk analysis result is sent by the customs office of 

lodgement electronically in the form of message (IE601) to the declared customs office of exit. 


lodgement/customs office of exit, the notification on arrival of goods at the customs office of exit is sent 

by the carrier (or a the person who brings the goods, or who assumes responsibility for the carriage of the 

goods, out of the Macedonian customs territory or the customs territory of the Community) 

electronically in the form of message “Arrival at exit” (IE507) to the customs office of exit. 


- According to the Article of Customs Law 1 , which shall be amended accordingly to the Community 

Customs Code 8 the person who brings the goods, or who assumes responsibility for the carriage of the 

goods, out of the Macedonian customs territory or the customs territory of the Community (i.e. a carrier) 

shall present that goods at the customs office of exit with the notification of exit in the form of message 

“Arrival at exit” (IE507). 


- When decision on control of goods which have been presented at the customs office of exit is taken, the 

notification of this control shall be passed to the carrier. Authentication of electronic form of this 










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- When decision on control of goods is taken, the exit summary declaration cannot be changed, modified, 

amended or cancelled at the customs office of exit. The results of control shall be registered at this 


- Based on the customs control, the declared goods can be allowed to leave the Macedonian customs 

territory or the customs territory of the Community or the exit summary declaration can be modified, 

changed or cancelled. 


- Same procedure as described in part 3.2.4.4 shall be used in case of diversion of movement from 

declared customs office of exit to the new one. 

3.3.3 Exit authority (airport handling company) Customs of exit 

- Same procedure as described in part 3.2.5 shall be used in case of notification of exit lodged by the Exit 

authority (i.e. the airport handling company) at the customs office of exit. 

3.4 Import regimes 

3.4.1 Trade Customs office of lodgement of summary declaration 

3.4.1.1 Electronic or paper summary declaration 

- Lodging of electronic summary declaration is possible according to the Article 54 para. 1 of Customs 

Law 1 . Electronic lodging of electronic summary declaration by the person, who is identified in the 

Article 54 para. 2 of Customs Law, 1 shall be authorised according to the Articles 4 and 5 of Customs 


- The hand written signature of a person, who is identified in the Article 54 para. 2 of Customs Law, 1 shall 

be replaced by e-signature according to the Article 5 of Customs Law Implementing Regulation 2 . The e- 

signature(s) shall be registered together with the identification of this person in the module for 


- Lodging of paper customs export declaration is possible in prescribed forms according to Article 54 para. 

1 of Customs Law 1 : 

o in the form given by the Article 96 para. 2 and the Annex 17 of Customs Law Implementing 


o in the other paper form than given in the Annex 17 of Customs Law Implementing Regulation 2 . 


o keyed in to the CDPS by a customs officer at the customs office, or 

o electronically lodged to the customs office in parallel with the paper-based summary declaration 

and it is not necessary to be approved by customs authorities. 

- It is assumed that at the time of lodging of a summary declaration, the goods are already presented to the 

customs office and they are ready for granting the status of temporary storage. 

- Automated initial checks of summary declaration shall cover: 


Authorisation sub-application, in case of electronic summary declaration, 

o filling in the data-elements or data-groups (boxes of summary declaration), 

o compliance with the rules and conditions applied for the data-elements or data-groups, 

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o check of guarantee through data from Guarantee management system sub-application, which shall 

cover the existence, validity, authorisation by a person with access code (PIN), sufficient amount 

of guarantee (at least on line management of comprehensive guarantees and individual guarantee). 

- Automated initial checks of validity and/or accuracy of some of data of summary declaration (logical 

controls). 

- The summary declaration shall be registered and accepted with MRN (Movement Reference Number) by 

the customs office if all above automated checks passed successfully. This MRN shall be notified to a 

person, who lodged the summary declaration. Authentication of electronic notification shall be with an e- 



- If any automatic checks didn’t pass successfully the summary declaration shall be refused and this 

information with identification of mistake shall be notified to a person, who lodged the summary 

declaration. Authentication of electronic notification shall be with an e-signature of customs 


Receiving this information the person, who is identified in the Article 54 para. 2 of Customs Law, 1 shall: 

o amend his refused summary declaration and lodge it (with same Local Reference Number - LRN) 

again to the customs office, or 

o lodge a new summary declaration to the customs office (with new LRN). 

3.4.1.2 Acceptance, modifications, rectifications and deletions of SD 

- The summary declaration shall be accepted by the customs office when: 



- In case that the summary declaration was lodged electronically, this MRN shall be electronically notified 

to a person, who lodged this summary declaration. Authentication of this notification shall be with an e- 


implementing Regulation 2 . In case that the summary declaration was not lodged electronically, the 

acceptance of summary declaration with this MRN shall be notified (oral notification) to a person, who 

lodged this summary declaration at the customs office. 

- The registered or accepted summary declaration can be changed by a principal before the decision on a 

control of goods is taken. When summary declaration was registered or accepted by the customs office, 

this summary declaration can be: 

o modified by an electronic message (with MRN and same LRN) sent to the customs office, or 

o changed or amended by a summary declaration which shall be sent to the customs office (old 

summary declaration shall be cancelled by another electronic message), 

o cancelled by a message sent to the customs office. 

- Any modification or cancellation of summary declaration done by an electronic message shall be 

confirmed by the customs office with an electronic message. Authentication of this decision shall be with 



- After the acceptance of summary declaration by the customs office the decision on control shall be taken 

by a customs officer at the customs office. The Risk analysis and risk management system subapplication 

shall be used for automated evaluation of possible risks. 

- When decision on control of goods is taken, the control protocol shall be issued at the customs office to 

be used by a customs officer responsible for control of goods. This protocol shall contain: 




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- When decision on control of goods is taken, the summary declaration cannot be changed, modified, 

amended or cancelled at the customs office. The results of control shall be registered at this customs 

office. 

- Based on the customs control, the summary declaration shall be modified, changed or cancelled, if it is 

necessary. 

- Based on the customs control, the goods declared in the summary declaration shall be released for 

temporary storage and the lodged/declared guarantee shall be used and registered in the Guarantee 

management system sub-application. 

3.4.1.3 Temporary storage 

- The goods presented to a customs authority (customs office) shall, following such presentation, have the 

status of goods in temporary storage until such time as they are assigned a customs-approved treatment 

or use (e.g. the release for customs procedure), according to the Article 60 of Customs Law 1 . According 

to the Article 99 of Customs Law Implementing Regulation 2 the goods shall be placed in a temporary 

storage facility on the basis of the summary declaration. 

- Where the place referred to in Article 61 para. 1 of the Customs Law 1 has been approved on a permanent 

basis for the placing of goods in temporary storage, according to the Article 98 para.1 of Customs Law 

Implementing Regulation 2 , and such place shall be called “temporary storage facility”. The temporary 

storage facility shall be registered in the Authorisation sub-application. 

3.4.1.4 Release from temporary storage 

- The goods with the status of goods in temporary storage shall stay in the temporary storage facility until 

such time as they are assigned a customs-approved treatment or use (e.g. the release for customs 

procedure). 

- The CDPS shall change the status of goods and release from temporary storage where a customsapproved 

treatment or use is assigned by the customs officer at the customs office. The release of goods 

from temporary storage shall be: 

o partial release, when to a part of goods declared in one summary declaration has not been assigned 

any customs-approved treatment or use, 

o total release, when to all goods declared in one summary declaration has been assigned a customsapproved 

treatment or use. 

- The CDPS shall automatically check the quantity of goods with the status of goods in temporary storage 

based on the partial or total release. 

3.4.2 Trade Customs office of import 

3.4.2.1 Electronic or paper-based import declaration 


of Customs Law 1 . Electronic lodging of customs declaration for any import regime by a declarant or his 

representative shall be authorised according to the Articles 4 and 5 of Customs Law Implementing 


- The hand written signature of a declarant or his representative shall be replaced by e-signature according 

to the Article 5 of Customs Law Implementing Regulation 2 . The e-signature(s) shall be registered 

together with the identification of a declarant (or his representative) in the module for authorisation of e- 

communication in the Authorisation sub-application. 

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- Lodging of electronic customs declaration for import regime is obligatory for granting the simplified 

procedure of local clearance in 

o free circulation regime, according to the Articles 179 - 183 of Customs Law Implementing 


o customs warehousing regime, according to the Articles 188 - 190 of Customs Law Implementing 


o inward processing regime, according to the Articles 188 - 190 of Customs Law Implementing 


o temporary import regime, according to the Articles 188 - 190 of Customs Law Implementing 


o processing under the customs control regime, according to the Articles 188 - 190 of Customs Law 



through the data from modules of Authorisation sub-application shall cover the authorisation of 

simplified procedure local clearance for placing of goods under: 

o free circulation regime, 

o customs warehousing regime, 

o inward processing regime, 

o temporary import regime, 

o processing under the customs control regime. 

- Lodging of paper customs import declaration is possible in prescribed forms according to Article 72 

para. 1 of Customs Law 1 : 

o in the form of SAD, according to Articles 115 - 117 of Customs Law Implementing Regulation 2 , 

o in the other form than SAD based on the authorisation issued by the customs authorities, according 

to Article 116 of Customs Law Implementing Regulation 2 . 


o keyed in to the CDPS by a customs officer at the customs office of import, or 

o electronically lodged to the customs office of import in parallel with the paper-based customs 

import declaration and it is not necessary to be approved by customs authorities. 

- Due to the basic principles of import procedures (as a chain of temporary storage and import regimes), it 

would be appropriate to develop the possibility of re-usage of the data already filled in the summary 

declaration or import system, i.e. the data from summary declaration or a declaration for the regime with 

economic impact at the customs office of import should be processed to the further import declaration. 

The data can be modified, i.e. some data could be added or some data could be deleted or amended, by 

the customs officer at his new customs office of departure based on the content of import declaration. 

- The customs officer shall have a possibility for temporary storage of unfinished entry of import 

declaration. The MCA shall set up the time limit for this temporary storage of unfinished import 

declaration. 

- It is assumed that at the time of lodging of import declaration: 

o the goods are already ready to be presented to the customs office of import and they are ready for 

placing for any import regime, or 

o the goods will be presented to the customs office of import and they will be ready for placing 

under any import regime later on based on the authorisation of customs authorities according to the 

Article 111 para. 2 Customs Law Implementing Regulation 2 . This authorisation shall contain the 

time limit for presentation of the goods and it shall be registered in the Authorisation subapplication. 

- Automated initial checks of import customs declaration shall cover: 

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Authorisation sub-application, in case of lodging of import customs declaration, 


o compliance with the rules and conditions applied for the data-elements or data-groups (boxes of 

declaration). 


- Automated initial checks of validity and/or accuracy of import licences through the data from licence’s 


- Automated check of guarantee through data from module for guarantees for other then transit regime of 

Guarantee management system sub-application shall cover the existence, validity, authorisation by a 

declarant with access code (PIN), sufficient amount of guarantee (at least on line management of 

comprehensive guarantees and individual guarantees). 

- The import declaration shall be registered with MRN (Movement Reference Number) by the customs 

office of import if all above automated checks passed successfully. In case of electronic import 

declaration, this registration of customs declaration with MRN shall be electronically notified to a 

declarant. Authentication of this notification shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 . 

- If any automatic checks didn’t pass successfully the import declaration shall be refused and this 

information with identification of mistake shall be notified to a declarant. In case of electronic import 

declaration, this information shall be notified electronically. Authentication of this electronic notification 


Customs Law implementing Regulation 2 . Receiving this information a declarant shall: 

o amend his refused import declaration and lodge it (with same Local Reference Number - LRN) 

again to the customs office of import, or 

o lodge a new import declaration to the customs office (with new LRN). 

3.4.2.2 Oral import declarations 

- Lodging of oral import declaration is possible according to Article 71 para. c) and Article 89 para. 2) of 

Customs Law 1 and under the conditions given in Article 132, in case of free circulation regime, and 

Article 136, in case of temporary import regime, of Customs Law Implementing Regulation 2 . 

- The data elements of the oral import declaration shall be introduced by MCA. Data of oral import 

declaration shall be keyed in to the CDPS by a customs officer at the customs office of import. 

- It is assumed that at the time of lodging of oral import declaration, the goods are already presented to the 

customs authorities and they are ready for placing for free circulation regime or temporary import 

regime. 

- Automated initial checks of data of oral import declaration: 

o filling in the data-elements or data-groups, 



specified for each type of import declaration). 

- The oral import declaration shall be registered and accepted with MRN (Movement Reference Number) 

by the customs office of import if all above automated checks passed successfully. 

- If any automatic checks didn’t pass successfully the import declaration shall be refused and this 

information with identification of mistake shall be notified by a customs officer to a declarant (oral 

notification). Receiving this information a declarant shall: 

o amend his refused export declaration and lodge it again to the customs office of import, or 

o lodge a new import declaration to the customs office of import. 

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3.4.2.3 Documents to accompany the import declaration 

- Necessary documents to accompany the import declaration shall be lodged by a declarant to the office of 

import according to the Article 72 para. 2 of Customs Law 1 and Article 125, in case of free circulation 

regime, or Article 127, in case of customs regimes with economic impact, of Customs Law 

Implementing Regulation 2 . The customs office of import may dispense with the presentation of these 

documents at the time of completion of the formalities at customs office of import. 

- The documents to accompany the import declaration shall be lodged by a declarant to the office of 

import in electronic or paper form. The electronic form of documents to accompany the import 

declaration shall be determined by the Macedonian customs administration, including the determination 

of manner of keeping of the documents that are transmitted by electronic means, according to the Article 

131 of Customs Law Implementing Regulation 2 . 

- The electronic form of documents to accompany the import declaration shall be authenticated with 

electronic signature of a declarant. The delivery and acceptance of electronic form of documents to 

accompany the import declaration shall be electronically notified to a declarant by customs office of 

import with information about the acceptance of import declaration. Authentication of this notification 



- The import declaration shall be accepted by the customs office of import, when the documents to 

accompany the import declaration are presented at that customs office with the goods to be released for 

the import regime. 

- When the simplified procedure local clearance in import regime is used the documents to accompany the 

import declaration shall be available for customs at the declarant’s premise. 

3.4.2.4 Control of accompanied documents 

- The initial automatic control of documents to accompany the import declaration, which were lodged in 

electronic form, shall be based on the comparison of type and identification number of these documents, 

which were provided in the import declaration, and the documents sent by a declarant. The passing this 

control shall be sufficient for acceptance of a customs import declaration. 

- The detailed control of documents to accompany the import declaration, which were lodged in electronic 

or paper form, shall be carried out by a customs officer at the customs office of import. 

- The result of the detailed control of these electronic documents can be: 

o the confirmation of acceptance of customs declaration, in case of electronic lodgement of customs 

declaration and these documents, or 

o the cancellation of acceptance of customs declaration due to invalid documents. 

- The result of the detailed control of these paper-based documents can be: 

o the acceptance of customs declaration, in case of lodgement of paper-based documents, or 

o not-acceptance of customs declaration due to invalid documents. 

3.4.2.5 Acceptance, modifications, rectifications and deletions of import declarations 

- The import declaration shall be accepted by the customs office of import when: 


o all documents to accompany the import declaration are lodged by a declarant to that customs office 

or the waiver for lodging the documents to accompany the import declaration was granted or the 

simplified procedure local clearance in import regime is used, 


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- In case that the import declaration was lodged electronically, this acceptance of customs declaration with 

MRN shall be electronically notified to a declarant. Authentication of this notification shall be with an e- 


implementing Regulation 2 . In case that the import declaration was not lodged electronically, the 

acceptance of import declaration with this MRN shall be notified to a declarant (oral notification) at the 

customs office of import. 

- The registered or accepted import declaration can be changed by a declarant before the decision on a 

control of goods is taken. When import declaration was registered or accepted by the customs office of 

import, this electronic import declaration can be: 

o modified by an electronic message (with MRN and same LRN) sent to the customs office of import, 

or 

o changed or amended by a new import declaration which shall be sent to the customs office of import 

(old import declaration shall be cancelled by another electronic message), 

o cancelled by a message sent to the customs office of import. 


office of import with an electronic message. Authentication of this decision shall be with an e-signature 



- After the acceptance of import declaration by the customs office of import the request for allocation of 

requested import quota (in free circulation regime or in drawback system of inward processing regime), 

if it was indicated in the customs declaration, shall be processed by the quotas module of Single window- 

MK sub-application. 

- After the acceptance of import declaration by the customs office of import the decision on control shall 

be taken by a customs officer at the customs office of import. The Risk analysis and risk management 

system sub-application shall be used for automated evaluation of possible risks. 

- If CDPS is also used for the purpose of safety and security, this means that the import declaration is 

lodged at the customs office of entry instead of entry summary declaration, then full safety and security 

related risk analysis for all the goods shall be performed additionally within the prescribed time limits 

(after the change of national customs legislation or after the accession into EU). 


import to be used by a customs officer responsible for control of goods. This protocol shall contain: 


declared goods shall be controlled, 



o declarant’s approval of amendment of import declaration based on the discovered discrepancies, 


- When decision on control of goods is taken, the import declaration cannot be changed, modified, 

amended or cancelled at the customs office of import. The results of control shall be registered at this 


- Based on the customs control, the declared goods can be released for import regime or the import 

declaration can be modified, changed or cancelled. 

3.4.2.6 Cancellation of import declaration 

- The cancellation of the import declaration (before the decision on release of goods is taken) shall be 

initiated either by a declarant or by the customs office of import (annulment/revocation of import 

declaration). 

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- The cancellation of import declaration by a declarant shall be initiated in: 

o electronic form, i.e. by an electronic message sent by a declarant to the customs office of import, 

o paper form lodged by a declarant at the customs office of import. 

- The registered or accepted import declaration shall be cancelled by an electronic message sent to the 

customs office of import before the decision on control of goods is taken or after the customs control. 

- The cancellation of import declaration done by an electronic message shall be confirmed by the customs 

office of import with an electronic message. Authentication of this decision shall be with an e-signature 


Regulation 2 . The cancellation initiated in paper form shall be confirmed by the customs office of import 


3.4.3 Customs office of import Customs office of guarantee 

3.4.3.1 Check of the guarantee 

- The guarantees shall be checked and registered based on data of the accepted import declaration. 

- CDPS shall assist in calculation of amount of duties and taxes based on of the highest import duties 

applicable to goods of the same kind in the Republic of Macedonia, as well as other duties and taxes the 

customs authorities are authorised to collect in accordance with the provisions regulating such duties and 

taxes, when the Tariff code is used within the import declaration. 

- The calculated amount of duties and taxes in risk shall be registered in CDPS. 

- CDPS with Guarantee management system sub-application shall be able to carry out: 

o on line management of comprehensive guarantees, especially to check: 

→ existence of comprehensive guarantee, i.e. the comprehensive guarantee was registered by the 

customs office of guarantee and it is still valid, 

→ if the authorisation for comprehensive guarantee was granted to the declarant, 

→ validity of access code (PIN), issued to the declarant for proving his right to use this guarantee, 


comprehensive guarantee, 

o on line management of individual guarantee, especially to check: 

→ existence of individual guarantee, i.e. the individual guarantee was accepted and registered by 

the customs office of guarantee and it is still valid (was not used), 

→ if the individual guarantee was registered for this declarant, 

→ scope of validity of individual guarantee, i.e. it is valid for declared goods (the individual 

guarantee was accepted and registered by the customs office of guarantee for certain goods), 

→ validity of access code (PIN), issued to the declarant for proving his right to use this individual 

guarantee. 

- CDPS shall be able to communicate via national domain with the Guarantee management system subapplication. 

3.4.3.2 Register of guarantee usage 

- Where the checks described above in the part 3.4.2 of this document successfully passed, the Guarantee 

management system sub-application shall: 

o register the use of guarantee together with the MRN issued at the customs office of import and with 

the amount of calculated/assessed duties and taxes, 

o notify electronically the customs office of import that the usage of guarantee is accepted and 

registered. 

- Where the checks described above in the part 3.4.2 of this document did not successfully pass, the 

Guarantee management system sub-application shall notify electronically the customs office of import 

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that the usage of guarantee was not accepted. The customs office of import having this information shall 

not release the declared goods for the declared import regime. 

3.4.3.3 Writing off the guarantee 

- Where for the goods released for free circulation customs regime with one declaration: 

o the amount of customs debt has been paid, in case that end-use has not been used, or 

o the amount of customs debt has been paid and the conditions and time limit given for end-use have 

been fulfilled, 

the customs office of import based on this information shall notify that to the customs office of guarantee 


- Where for the goods released for a customs regime with economic impact with one declaration: 

o this regime has been ended properly, and 

o another customs approved treatment or use has been assigned to these goods, 

the customs office of import based on this information shall notify that to the customs office of guarantee 


3.4.4 Release of goods for import regime of free circulation 

- The decision on release of goods for import regime of free circulation can be issued by the customs 

office of import using the standard procedure or simplified procedure of local clearance or simplified 

procedure of simplified or incomplete customs declaration. The usage of simplified procedure local 

clearance is described bellow – see part 3.4.4.2 of this document. The usage of simplified procedure of 

simplified or incomplete customs declaration is described bellow – see parts 3.4.4.3 and 3.4.4.4 of this 

document. 


- In case that the import declaration for release of goods for free circulation was lodged electronically and 

the import declaration was registered with MRN, this MRN is after that used for identification of that 

import declaration during all next communication with a declarant. 

- The customs officer at the customs office of import shall process the accepted import declaration for 

release of goods for free circulation and the calculate/assess the amount of customs debt with the CDPS 

based on the data of import declaration for release of goods for free circulation and with the data from 

Tarim (TARIC) sub-application, according to the Article 233 of Customs Law 1 . 

- Where the customs officer at the customs office of import has any doubts concerning any data from 

accepted import declaration or any document accompanying the import declaration, he shall: 

o mark these doubts, 

o calculate and log an additional security (a guarantee) sufficient to cover the difference between the 

amount according to the particulars in the declaration and the amount which may finally be payable 

on the goods, or to calculate the amount of duties to which the goods may ultimately be liable 

instead of lodging this security, 

o set a time limit for solving these doubts. The CDPS shall monitor this time limit and inform the 

customs officer on expiration of this time limit. 

- This security (a guarantee) shall be registered in the Guarantee management system sub-application. 

- According to the Article 84 para. 1 of Customs Law 1 , where acceptance of a customs declaration for free 

circulation customs regime gives rise to a customs debt, the goods covered by this customs declaration 

shall not be released unless the customs debt has been paid or secured. 

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- In order to release the goods for free circulation, commercial policy measures shall apply, the other 

formalities laid down in respect of the importation of goods shall be completed and any duties legally 

due under customs or other regulations shall be charged, according to the Article 91 of Customs Law 1 . 

- Where the declarant already paid (in advance payment) the amount of customs debt or he provided the 

guarantee for security of assessed amount of customs debt the customs officer shall release the declared 

goods for free circulation with the decision issued: 


electronic declaration, 

o in the form of Single Administrative Document (SAD) and it is given to the declarant, or 

o in the form of receipt, which shall correspond to the model given in Annex 23 of Customs Law 

implementing Regulation, 2 and it is given to the declarant. 

- The calculated/assessed amount of customs debt shall be registered in Accounting management subapplication, 

this means it shall be entered in the customs accounts, according to the Article 234 para. 1 of 

Customs Law 1 . 

- In case that the decision on release of goods for free circulation issued electronically, the authentication 

of this decision shall be with an e-signature of customs administration, according to the Article 109 para. 

2 of the Customs Law implementing Regulation 2 and the time of delivery of this decision shall be the 

time of delivery of message, automatically sent by the declarant’s system to the CDPS as a confirmation 

of delivery of this decision. This time shall be registered in Accounting management sub-application. 

- In case that the decision on release of goods for free circulation regime issued in the form of Single 

Administrative Document (SAD) or the receipt, the time of delivery of this decision shall be the time of 

release of the goods by the customs authority, according to the Article 235 para. 2 of Customs Law 1 , and 

it shall be registered in Accounting management sub-application. 

- The decision on release of goods for free circulation regime issued in the paper form (i.e. Single 

Administrative Document (SAD) or the receipt) shall be authenticated by the customs officer from 

customs office of import with his hand written signature and his personal customs stamp. 

- The procedure of release of goods for free circulation regime shall be finished when the amount of 

customs debt is paid. This payment shall be registered in CDPS and in the Accounting management subapplication. 

- According to the Article 208 para. 1 of Customs Law Implementing Regulation 2 , where goods are 

released for free circulation at a reduced or zero rate of duty on account of their end-use and the 

provisions in force require that the goods remain under customs supervision in accordance with Article 

95 of the Customs Law 1 , a written authorisation for the purposes of end-use customs supervision shall be 

necessary. This authorisation shall be registered in the Authorisation sub-application and it shall contain 

the description of conditions for end-use and the time limit for customs supervision. 

- Where the import declaration for free circulation customs regime contains the request/notification for 

application of end-use treatment, the registration number of this authorisation shall be a part of this 

import declaration. 

- In case that the import declaration for free circulation customs regime was lodged electronically, the 

decision that the goods shall not be released for this regime is issued by the customs office of import 

electronically and it is electronically sent to the declarant. Authentication of this decision shall be with 



- In case that the import declaration for free circulation customs regime was lodged the paper form (i.e. 

Single Administrative Document (SAD) or the receipt), the decision that the goods shall not be released 

for this regime is issued by the customs office of import in the paper form prescribed by MCA and it 

shall be sent to the declarant. Authentication of this decision shall be done by the customs officer from 

customs office of import with his hand written signature and his personal customs stamp. 

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- Simplified procedure of local clearance for release of goods for free circulation customs regime cannot 

be used with paper or oral declaration for this regime according to the Articles 179 - 183 of Customs 

Law Implementing Regulation 2 . The rules and processes described in part 3.4.4.1 of this document are 

used within the usage of simplified procedure of local clearance in for release of goods for free 

circulation customs regime. 

- Automated check of validity and conditions of authorisation of simplified procedure of local clearance 

for release of goods for free circulation customs regime through the data from modules of Authorisation 

sub-application shall cover especially: 





o authorised country of final consignor (the list of prohibited countries is given in the authorisation), 

o number of authorised guarantee (GRN) of comprehensive guarantee registered in the Guarantee 

management sub-application. 

- When the simplified procedure of local clearance for release of goods for free circulation customs 

regime is used the documents to accompany the declaration for free circulation customs regime shall be 

available for customs at the declarant’s premise. This condition is set up in the authorisation of 

simplified procedure of local clearance issued by Macedonian customs authorities. 

- When all the above automated checks passed successfully, the electronic declaration for release of goods 

for free circulation customs regime shall be accepted with MRN (Movement Reference Number) by the 

customs office of import. This MRN shall be electronically notified to a declarant. Authentication of this 

notification shall be with an e-signature of customs administration, according to the Article 109 para. 2 


- It is assumed that at the time of lodging of electronic declaration for release of goods for free circulation 

customs regime, the goods are ready for placing for this regime at the authorised place given in this 

declaration. This place is registered and authorised within the authorisation of simplified procedure of 

local clearance for release of goods for free circulation customs regime (in the Authorisation subapplication). 

- The customs authorities (customs office of import within the working hours) shall take a decision on 

control of goods which have been declared within the simplified procedure of local clearance for release 

of goods for free circulation customs regime within the time limit (timer for automatic release of goods) 

set up in the within the authorisation of simplified procedure of local clearance (in the Authorisation subapplication). 


local clearance for release of goods for free circulation customs regime is taken, the notification of this 

control shall be electronically sent to the declarant or his representative (to a person who lodge this 

declaration). Authentication of this notification of control shall be with the e-signature of customs 


notification shall be sent at the end of the time limit (timer for automatic release of goods) set up in the 

authorisation (in the Authorisation sub-application) to give a time to the customs authorities responsible 

for this control to be present at the authorised place, where the goods are available, before the 

notification is sent to the declarant or his representative (to a person who lodge the declaration for free 

circulation customs regime). At that time the timer for automatic release of goods shall be stopped. 


the goods are automatically released for free circulation customs regime. The decision on release of 

goods for free circulation customs regime shall be electronically sent to the declarant or his 

representative at that moment. Authentication of this decision shall be with an e-signature of customs 


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Ref: PHASE V 

- Based on the decision on release of goods for free circulation customs regime which was electronically 

sent to the declarant or his representative by the customs office of import, the declarant shall send back 

the electronic confirmation of delivery of this decision. This time shall be registered in Accounting 

management sub-application. The time of delivery of this decision shall be the time of delivery of 

confirmation. 

- The import operation with the release of goods for free circulation customs regime shall finish when the 

calculated/assessed amount of customs debt is paid, except the case with end-use treatment. 

- No supplementary declaration for release of goods for free circulation customs regime shall be lodged by 

the declarant at the customs office of import. 

3.4.4.3 Use of simplified procedure of incomplete declaration 


of incomplete import declaration for release of goods for free circulation customs regime shall allow the 

customs authority to accept, only in a duly justified case, an import declaration for release of goods for 

free circulation customs regime which does not contain all the particulars required, or which is not 

accompanied by all documents necessary for this import regime. 

- The minimum data elements of incomplete import declaration for release of goods for free circulation 

customs regime shall be introduced and it shall be in line with the Articles 170 – 173 of Customs Law 


- The time limit for supplementary lodging of missing data or documents of incomplete import declaration 

for release of goods for free circulation customs regime shall be assigned by the customs office of 

import. Standard time shall not be longer that 1 month, according to the Article 172 para. 1 of Customs 

Law Implementing Regulation 2 . In dully justified cases and on the request of declarant the customs 

office of export can prolong this time period. That period may not exceed 4 months from the date of 

acceptance of the declaration, according to the Article 172 para. 1 of Customs Law Implementing 


- The incomplete import declaration for release of goods for free circulation customs regime can be lodged 

in: 


o paper form of Single Administrative Document (SAD). 


usage of simplified procedure of incomplete import declaration for release of goods for free circulation 

customs regime. 

- The acceptance of incomplete import declaration for release of goods for free circulation customs regime 

and release of goods for free circulation customs regime shall be done by the customs office of import, 

as well as the acceptance of supplementary lodging of missing data or documents of incomplete import 

declaration for release of goods for free circulation customs regime. 


import declaration for release of goods for free circulation customs regime through the data from 

modules of Authorisation sub-application shall cover especially: 




o authorised time for lodging the supplementary documents or data at the customs office of import 



o number of authorised guarantee (GRN) of comprehensive or individual guarantee registered in the 

Guarantee management sub-application. 

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Ref: PHASE V 

- When the simplified procedure of incomplete import declaration for release of goods for free circulation 

customs regime is used the documents to accompany the import declaration for release of goods for free 

circulation customs regime shall be lodged together with the incomplete import declaration for release of 

goods for free circulation customs regime at the customs office of import. 

- A declarant shall present the declared goods at the customs office of import. 

- When all the above automated checks passed successfully, the incomplete import declaration for release 

of goods for free circulation customs regime shall be accepted with MRN (Movement Reference 

Number) by the customs office of import. This MRN shall be notified to a declarant. Authentication of 

electronic notification shall be with an e-signature of customs administration, according to the Article 



control of goods which have been declared within the simplified procedure of incomplete import 


- The decision on release of goods for free circulation customs regime using the simplified procedure of 

incomplete import declaration for release of goods for free circulation customs regime is taken by a 

customs officer at the customs office of import. 

- When the incomplete import declaration for release of goods for free circulation customs regime was 

lodged electronically by the declarant, the decision on release of goods for free circulation customs 

regime using the simplified procedure of incomplete import declaration is also sent from the customs 

office of import to the declarant in the form electronic message. Authentication of this decision shall be 

with an e-signature of customs administration, according to the Article 109 para. 2 of the Customs Law 


- Based on the decision on release of goods for free circulation customs regime which was electronically 

sent to the declarant or his representative by the customs office of import, the declarant shall send back 

the electronic confirmation of delivery of this decision. This time shall be registered in Accounting 

management sub-application. The time of delivery of this decision shall be the time of delivery of 

confirmation. 

- When the incomplete import declaration for release of goods for free circulation customs regime was 

lodged by the declarant in the paper form of Single Administrative Document (SAD), the decision on 

release of goods for free circulation customs regime using the simplified procedure of incomplete import 

declaration shall be also issued in the paper form (i.e. Single Administrative Document (SAD)) and it 

shall be authenticated by the customs officer from customs office of import with his hand written 

signature and his personal customs stamp. The time of delivery of this decision shall be the time of 

release of the goods by the customs authority, according to the Article 235 para. 2 of Customs Law 1 , and 

it shall be registered in Accounting management sub-application. 

- The customs authorities' acceptance of an incomplete declaration shall not prevent or delay the release of 

the goods thus declared, unless other grounds exist for so doing. Without prejudice to the provisions of 

Article 162 of Customs Law Implementing Regulation 2 , release shall take place in accordance with the 

conditions laid down in the Article 173 paragraphs 2 to 5 of Customs Law Implementing Regulation 2 

and the sum payable (the amount of customs debt) shall be immediately entered by customs authorities 

in their accounts. 

- The import operation with the release of goods for free circulation customs regime shall finish when the 

missing information or documents are provided or calculated/assessed amount of customs debt, to which 

the goods in question are subject the amount of the security provided in accordance with the provisions 

of the Article 257, is paid. 

- No supplementary declaration for release of goods for free circulation customs regime shall be lodged by 

the declarant at the customs office of import. 

3.4.4.4 Use of simplified procedure of simplified declaration 

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Ref: PHASE V 


of simplified import declaration shall allow the customs authority to accept, only in a duly justified case, 

an simplified import declaration for release of goods for free circulation customs regime with subsequent 

presentation of a supplementary declaration. 

- In case of incomplete declaration on a Single Administrative Document (SAD), the minimum data 

elements of simplified export declaration shall be introduced, according to the Article 176 para. 2 first 

indent of Customs Law Implementing Regulation 2 and it shall be in line with the Article 170 of Customs 


- According to the Article 178 para. 1 of Customs Law Implementing Regulation 2 the time limit for 

lodging of supplementary import declaration for release of goods for free circulation customs regime 

shall be assigned by the customs office of import. The maximum time shall not be longer that 1 month. 

- The simplified import declaration for release of goods for free circulation customs regime can be lodged 

in: 


placed under the free circulation customs regime, or 

o paper form of incomplete SAD document, according to the Article 176 para. 2 of Customs Law 



usage of simplified procedure of simplified import declaration for release of goods for free circulation 

customs regime. 

- The acceptance of simplified import declaration and release of goods for release of goods for free 

circulation customs regime shall be done by the customs office of import, as well as the acceptance of 

supplementary import declaration. 

- Automated check of validity and conditions of authorisation of simplified procedure of simplified import 

declaration for release of goods for free circulation customs regime through the data from modules of 

Authorisation sub-application shall cover especially: 




o authorised time for lodging the supplementary import declaration for release of goods for free 

circulation customs regime at the customs office of import (given in the authorisation), 




- When the simplified procedure of simplified import declaration is used the documents to accompany the 

import declaration for release of goods for free circulation customs regime shall be lodged together with 

the simplified import declaration at the customs office of import. 


- When all the above automated checks passed successfully, the simplified import declaration for release 

of goods for free circulation customs regime shall be accepted with MRN (Movement Reference 

Number) by the customs office of import. This MRN of simplified import declaration shall be notified to 

a declarant. 


control of goods which have been declared within the simplified procedure of simplified import 



simplified import declaration for release of goods for free circulation customs regime is taken by a 

customs officer at the customs office of import. 

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Ref: PHASE V 

- Due to the fact that the simplified import declaration for release of goods for free circulation customs 

regime was lodged by the declarant in the paper form, the initial decision on release of goods for free 

circulation customs regime using the simplified procedure of simplified import declaration shall be 

issued in the form of simplified import declaration and it shall be authenticated by the customs officer 

from customs office of import with his hand written signature and his personal customs stamp. The time 

of delivery of this decision shall be the time of release of the goods by the customs authority, according 

to the Article 235 para. 2 of Customs Law 1 , and it shall be registered in CDPS. 

- The subsequently presented supplementary declaration, depending on the case, may have a general, 

periodic or recapitulative nature. 

- The supplementary declaration lodged within the use of simplified declaration for release of goods for 

free circulation customs regime shall be lodged by the declarant in the form of: 



- The decision on final release of the goods for free circulation issued in the form of supplementary 

declaration shall be registered with new MRN (Movement Reference Number) by the customs office of 

import. This MRN shall be notified to a declarant. 

- The decision on final release of goods for free circulation customs regime shall be issued by the customs 

office of import: 





- The finally calculated amount of customs debt shall be registered in Accounting management subapplication, 

this means it shall be entered in the customs accounts, according to the Article 234 para. 1 of 


- In case that the decision on final release of goods for free circulation issued electronically, the 

authentication of this decision shall be with the e-signature of customs administration, according to the 

Article 109 para. 2 of the Customs Law implementing Regulation, 2 and the time of delivery of this 

decision shall be the time of delivery of message, automatically sent by the declarant’s system to the 

CDPS as a confirmation of delivery of this decision. This time shall be registered in Accounting 


- In case that the decision on final release of goods for free circulation regime issued in the form of Single 

Administrative Document (SAD), the time of delivery of this decision shall be the time of release of the 

goods by the customs authority, according to the Article 235 para. 2 of Customs Law 1 , and it shall be 

registered in Accounting management sub-application. 

- According to the Article 178 para. 2 of Customs Law implementing Regulation 2 , the customs authority 

may decide not to submit the supplementary declaration when the simplified declaration concerns goods 

the value of which does not exceed 800 euros in corresponding denar value and the simplified 

declaration already contains all the data needed for release into free circulation. 

- The decision on final release of goods for free circulation regime issued in the form of Single 

Administrative Document (SAD) shall be authenticated by the customs officer from customs office of 

import with his hand written signature and his personal customs stamp. 

- The procedure of release of goods for free circulation regime shall be finished when the amount of 

customs debt is paid. This payment shall be registered in CDPS and in the Accounting management subapplication. 

3.4.4.5 Cancellation of regime 

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Ref: PHASE V 

- The cancellation of free circulation customs regime (i.e. the decision on release of goods for free 

circulation customs regime) shall be initiated either by a declarant or by the customs office of import 

(annulment/revocation of import declaration). 

- The cancellation of free circulation customs regime by a declarant shall be initiated in: 



- The cancellation of free circulation customs regime initiated by a declarant in electronic form shall be 

confirmed by the customs office of import with an electronic message. Authentication of this decision 



- The cancellation of free circulation customs regime initiated by a declarant in written form shall be 

confirmed by the customs office of import with the decision issued in written form. 

3.4.5 Release of goods for import regimes with economic impact 

- According to the Article 312 para. 1 of Customs Law Implementing Regulation, 2 the application for 

authorisation of a import regime with economic impact shall be made in writing using the model set out 

in Annex 27 of Customs Law Implementing Regulation 2 . 

- According to the Article 312 para.3 of Customs Law Implementing Regulation, 2 the application for 

authorisation of a import regime with economic impact may be made by making a customs declaration. 

- According to the Article 98 of Customs Law, 1 the use of any import regime with economic impact shall 

be conditional upon authorisation being issued by the customs authority. This authorisation shall be 

registered in the Authorisation sub-application in advance, except the authorisation for temporary import 

with total relief from customs duty. 

- The decision on release of goods for one of import regimes with economic impact can be issued by the 

customs office of import using the standard procedure or simplified procedure of local clearance or 

simplified procedure of simplified or incomplete customs declaration. The usage of simplified procedure 

local clearance is described bellow – see part 3.4.5.2 of this document. The usage of simplified 

procedure of simplified or incomplete customs declaration is described bellow – see parts 3.4.5.3 and 

3.4.5.4 of this document. 


- In case that the import declaration for release of goods for one of import regimes with economic impact 

was lodged electronically and the import declaration was registered with MRN, this MRN is after that 

used for identification of that import declaration during all next communication with a declarant. 

- The customs officer at the customs office of import shall process the accepted import declaration for 

release of goods for one of import regimes with economic impact with the CDPS based on the data of 

this import declaration and with the data from Tarim (TARIC) sub-application, according to the Article 

233 of Customs Law 1 . 

- Within the processing of this import declaration the customs officer at the customs office of import shall 

set up: 

o the amount of security, witch has to be guaranteed with the data from Tarim (TARIC) subapplication 

(this security (a guarantee) shall be registered in the Guarantee management system subapplication), 

o the time limit for the discharge of import regimes with economic impact, except the release of goods 

for customs warehousing regime, but in certain cases the time limit for the discharge of customs 

warehousing regime may be also set up. The CDPS shall monitor this time limit and inform the 


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Ref: PHASE V 

- Where the customs officer at the customs office of import has any doubts concerning any data from 

accepted import declaration or any document accompanying the import declaration, he shall: 

o mark these doubts, 

o calculate and log an additional security (a guarantee) sufficient to cover the difference between the 

amount according to the particulars in the declaration and the amount which may finally be payable 

on the goods, 

o set a time limit for solving these doubts. The CDPS shall monitor this time limit and inform the 


- In order to release the goods for inward processing customs regime - drawback system, the commercial 

policy measures shall apply, the other formalities laid down in respect of the importation of goods shall 

be completed and any duties legally due under customs or other regulations shall be charged, according 

to the Article 139 of Customs Law 1 . 

- The assessed/calculated amount of customs debt in inward processing customs regime - drawback 

system shall be registered in Accounting management sub-application, this means it shall be entered in 

the customs accounts, according to the Article 234 para. 1 of Customs Law 1 . 

- Where the declarant already paid (in advance payment) the amount of customs debt or he provided the 

guarantee for security of assessed amount of customs debt the customs officer shall release the declared 

goods for a import regime with economic impact with the decision issued: 


electronic declaration, 

o in the form of Single Administrative Document (SAD) and it is given to the declarant. 

- In case that the decision on release of goods for a import regime with economic impact issued 

electronically, the authentication of this decision shall be with an e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation 2 and the time of 

delivery of this decision shall be the time of delivery of message, automatically sent by the declarant’s 

system to the CDPS as a confirmation of delivery of this decision. This time shall be registered in CDPS. 

- In case that the decision on release of goods for a import regime with economic impact issued in the 

form of Single Administrative Document (SAD) or the receipt, the time of delivery of this decision shall 

be the time of release of the goods by the customs authority, according to the Article 235 para. 2 of 

Customs Law 1 , and it shall be registered in CDPS. 

- The decision on release of goods for a import regime with economic impact issued in the paper form (i.e. 

Single Administrative Document (SAD)) shall be authenticated by the customs officer from customs 

office of import with his hand written signature and his personal customs stamp. 

- In case that the import declaration for a import regime with economic impact was lodged electronically, 

the decision that the goods shall not be released for this regime is issued by the customs office of import 

electronically and it is electronically sent to the declarant. Authentication of this decision shall be with 



- In case that the import declaration for a import regime with economic impact was lodged the paper form 

(i.e. Single Administrative Document (SAD)), the decision that the goods shall not be released for this 

regime is issued by the customs office of import in the paper form prescribed by MCA and it shall be 

sent to the declarant. Authentication of this decision shall be done by the customs officer from customs 



- According to the Article 392 para. 2 of Customs Law Implementing Regulation, 2 the customs authority 

may require records to be kept by holder of authorisation for a import regime with economic impact to 

facilitate their control of the arrangements of that customs regime. The records shall contain the 

information specified my MCA. 

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Ref: PHASE V 

- The CDPS shall allow at least to the customs officer from supervising customs office and from 

discharging customs office, which are specified in the authorisation and they are registered in the 

Authorisation sub-application, to: 

o see the details of declaration released within this authorisation for a import regime with economic 

impact (the details of this authorisation shall be available from the Authorisation sub-application), 

o carry out the supervision of these arrangements of that customs regime, including the usage of a 

control protocol, 

o use a rate of yield for purposes of control or discharging of the inward processing regime, according 

to the Article 328 para. 1 of Customs Law Implementing Regulation, 2 

o control of value of the import goods in inward processing regime per holder of authorisation and per 

calendar year that each ten-digit Customs Tariff code listed in the authorisation does not exceed 

10000 EUR in corresponding denar value, according to the Article 348 letter b) of Customs Law 



- Simplified procedure of local clearance for release of goods for an import regime with economic impact 

cannot be used with paper or oral declaration for this regime according to the Article 192 of Customs 

Law Implementing Regulation 2 . The rules and processes described in parts 3.4.5.1 and 3.4.5.2 of this 

document are used within the usage of simplified procedure of local clearance in for release of goods for 

an import regime with economic impact. 

- Automated check of validity and conditions of authorisation of simplified procedure of local clearance 

for release of goods for an import regime with economic impact through the data from modules of 

Authorisation sub-application shall cover especially: 








- When the simplified procedure of local clearance for release of goods for an import regime with 

economic impact is used the documents to accompany the declaration for a import regime with economic 

impact shall be available for customs at the declarant’s premise. This condition is set up in the 

authorisation of simplified procedure of local clearance issued by Macedonian customs authorities. 

- When all the above automated checks passed successfully, the electronic declaration for release of goods 

for an import regime with economic impact shall be accepted with MRN (Movement Reference Number) 

by the customs office of import. This MRN shall be electronically notified to a declarant. Authentication 


para. 2 of the Customs Law implementing Regulation 2 . 

- It is assumed that at the time of lodging of electronic declaration for release of goods for an import 

regime with economic impact, the goods are ready for placing for this regime at the authorised place 

given in this declaration. This place is registered and authorised within the authorisation of simplified 

procedure of local clearance for release of goods for an import regime with economic impact (in the 

Authorisation sub-application). 


control of goods which have been declared within the simplified procedure of local clearance for release 

of goods for an import regime with economic impact within the time limit (timer for automatic release of 

goods) set up in the within the authorisation of simplified procedure of local clearance (in the 

Authorisation sub-application). 

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Ref: PHASE V 


local clearance for release of goods for an import regime with economic impact is taken, the notification 

of this control shall be electronically sent to the declarant or his representative (to a person who lodge 

this declaration). Authentication of this notification of control shall be with the e-signature of customs 


notification shall be sent at the end of the time limit (timer for automatic release of goods) set up in the 

authorisation (in the Authorisation sub-application) to give a time to the customs authorities responsible 

for this control to be present at the authorised place, where the goods are available, before the 

notification is sent to the declarant or his representative (to a person who lodge the declaration for an 

import regime with economic impact). At that time the timer for automatic release of goods shall be 

stopped. 


the goods are automatically released for an import regime with economic impact. The decision on release 

of goods for an import regime with economic impact shall be electronically sent to the declarant or his 

representative at that moment. Authentication of this decision shall be with an e-signature of customs 


- Based on the decision on release of goods for an import regime with economic impact which was 

electronically sent to the declarant or his representative by the customs office of import, the declarant 

shall send back the electronic confirmation of delivery of this decision. This time shall be registered in 

CDPS. The time of delivery of this decision shall be the time of delivery of confirmation. 

- The import operation with the release of goods for an import regime with economic impact shall finish 

when the an import regime with economic impact is discharged – see part 3.4.5.10 of this document. 

- No supplementary declaration for release of goods for an import regime with economic impact shall be 

lodged by the declarant at the customs office of import. 

3.4.5.4 Use of simplified procedure of incomplete declaration 


of incomplete import declaration for release of goods for an import regime with economic impact shall 

allow the customs authority to accept, only in a duly justified case, an import declaration for release of 

goods for an import regime with economic impact which does not contain all the particulars required, or 

which is not accompanied by all documents necessary for this import regime. 

- The minimum data elements of incomplete import declaration for release of goods for an import regime 

with economic impact shall be introduced and it shall be in line with the Articles 184 and 191 of 


- The time limit for supplementary lodging of missing data or documents of incomplete import declaration 

for release of goods for an import regime with economic impact shall be assigned by the customs office 

of import. Standard time shall not be longer that 1 month, according to the Article 172 para. 1 of 

Customs Law Implementing Regulation 2 . In dully justified cases and on the request of declarant the 

customs office of export can prolong this time period. That period may not exceed 4 months from the 

date of acceptance of the declaration, according to the Article 172 para. 1 (Articles 184 and 191) of 


- The incomplete import declaration for release of goods for an import regime with economic impact can 

be lodged in: 


o paper form of Single Administrative Document (SAD). 


usage of simplified procedure of incomplete import declaration for release of goods for an import regime 

with economic impact. 

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Ref: PHASE V 

- The acceptance of incomplete import declaration for release of goods for an import regime with 

economic impact and release of goods for an import regime with economic impact shall be done by the 

customs office of import, as well as the acceptance of supplementary lodging of missing data or 

documents of incomplete import declaration for release of goods for an import regime with economic 

impact. 


import declaration for release of goods for an import regime with economic impact through the data from 


o identification of a holder of authorisation, via the Trader Identification Number – TIN (usually it is a 

VAT number), 


o authorised time for lodging the supplementary documents or data at the customs office of import 



o number of authorised guarantee (GRN) of comprehensive registered in the Guarantee management 

sub-application. 

- When the simplified procedure of incomplete import declaration for release of goods for an import 

regime with economic impact is used, the documents to accompany the import declaration for release of 

goods for an import regime with economic impact shall be lodged together with the incomplete import 

declaration for release of goods for an import regime with economic impact at the customs office of 

import. 


- When all the above automated checks passed successfully, the incomplete import declaration for release 

of goods for an import regime with economic impact shall be accepted with MRN (Movement Reference 

Number) by the customs office of import. This MRN shall be notified to a declarant. Authentication of 

electronic notification shall be with an e-signature of customs administration, according to the Article 



control of goods which have been declared within the simplified procedure of incomplete import 


- The decision on release of goods for an import regime with economic impact customs regime using the 

simplified procedure of incomplete import declaration for release of goods for an import regime with 

economic impact is taken by a customs officer at the customs office of import. 

- When the incomplete import declaration for release of goods for an import regime with economic impact 

was lodged electronically by the declarant, the decision on release of goods for an import regime with 

economic impact using the simplified procedure of incomplete import declaration is also sent from the 

customs office of import to the declarant in the form electronic message. Authentication of this decision 



- Based on the decision on release of goods for an import regime with economic impact, which was 

electronically sent to the declarant or his representative by the customs office of import, the declarant 

shall send back the electronic confirmation of delivery of this decision. This time shall be registered in 

CDPS. The time of delivery of this decision shall be the time of delivery of confirmation. 

- When the incomplete import declaration for release of goods for an import regime with economic impact 

was lodged by the declarant in the paper form of Single Administrative Document (SAD), the decision 

on release of goods for an import regime with economic impact using the simplified procedure of 

incomplete import declaration shall be also issued in the paper form (i.e. Single Administrative 

Document (SAD)) and it shall be authenticated by the customs officer from customs office of import 

with his hand written signature and his personal customs stamp. The time of delivery of this decision 

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Ref: PHASE V 

shall be the time of release of the goods by the customs authority, according to the Article 235 para. 2 of 

Customs Law 1 , and it shall be registered in CDPS. 

- The import operation with the release of goods for an import regime with economic impact shall finish 

when the missing information or documents are provided or calculated/assessed amount of customs debt, 

to which the goods in question are subject the amount of the security provided in accordance with the 

provisions of the Article 257, is paid. 

- No supplementary declaration for release of goods for an import regime with economic impact shall be 

lodged by the declarant at the customs office of import. 

3.4.5.5 Use of simplified procedure of simplified declaration 


of simplified import declaration shall allow the customs authority to accept, only in a duly justified case, 

an simplified import declaration for release of goods for an import regime with economic impact with 

subsequent presentation of a supplementary declaration. 

- In case of incomplete declaration on a Single Administrative Document (SAD), the minimum data 

elements of simplified export declaration shall be introduced, according to the Article 192 of Customs 

Law Implementing Regulation 2 and it shall be in line with the Article 185 of Customs Law 


- According to the Article 192 (Article 178 para. 1) of Customs Law Implementing Regulation 2 the time 

limit for lodging of supplementary import declaration for release of goods for an import regime with 

economic impact (except the customs warehousing regime) shall be assigned by the customs office of 

import. 

- The simplified import declaration for release of goods for an import regime with economic impact can be 

lodged in: 


placed under the free circulation customs regime, or 

o paper form of incomplete SAD document, according to the Articles 185 or 192 (Article 176 para. 2) 

of Customs Law Implementing Regulation 2 . 


usage of simplified procedure of simplified import declaration for release of goods for an import regime 

with economic impact. 

- The acceptance of simplified import declaration and release of goods for release of goods for an import 

regime with economic impact shall be done by the customs office of import, as well as the acceptance of 

supplementary import declaration. 

- Automated check of validity and conditions of authorisation of simplified procedure of simplified import 

declaration for release of goods for an import regime with economic impact through the data from 





o authorised time for lodging the supplementary import declaration for release of goods for an 

import regime with economic impact at the customs office of import (given in the authorisation), 




- When the simplified procedure of simplified import declaration is used the documents to accompany the 

import declaration for release of goods for an import regime with economic impact shall be lodged 

together with the simplified import declaration at the customs office of import. 

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Ref: PHASE V 


- When all the above automated checks passed successfully, the simplified import declaration for release 

of goods for an import regime with economic impact shall be accepted with MRN (Movement Reference 

Number) by the customs office of import. This MRN of simplified import declaration shall be notified to 

a declarant. 


control of goods which have been declared within the simplified procedure of simplified import 

declaration for release of goods for an import regime with economic impact. 


simplified import declaration for release of goods for an import regime with economic impact is taken by 

a customs officer at the customs office of import. 

- Due to the fact that the simplified import declaration for release of goods for an import regime with 

economic impact was lodged by the declarant in the paper form, the initial decision on release of goods 

for an import regime with economic impact using the simplified procedure of simplified import 

declaration shall be issued in the form of simplified import declaration and it shall be authenticated by 

the customs officer from customs office of import with his hand written signature and his personal 

customs stamp. The time of delivery of this decision shall be the time of release of the goods by the 

customs authority, according to the Article 235 para. 2 of Customs Law 1 , and it shall be registered in 

CDPS. 

- The subsequently presented supplementary declaration, depending on the case, may have a general, 

periodic or recapitulative nature. 

- The supplementary declaration lodged within the use of simplified declaration for release of goods for an 

import regime with economic impact shall be lodged by the declarant in the form of: 



- The decision on final release of the goods for an import regime with economic impact issued in the form 

of supplementary declaration shall be registered with new MRN (Movement Reference Number) by the 

customs office of import. This MRN shall be notified to a declarant. 

- The decision on final release of goods for an import regime with economic impact shall be issued by the 

customs office of import: 





- In case that the decision on final release of goods for an import regime with economic impact issued 

electronically, the authentication of this decision shall be with the e-signature of customs administration, 

according to the Article 109 para. 2 of the Customs Law implementing Regulation, 2 and the time of 

delivery of this decision shall be the time of delivery of message, automatically sent by the declarant’s 

system to the CDPS as a confirmation of delivery of this decision. This time shall be registered in CDPS. 

- In case that the decision on final release of goods for an import regime with economic impact issued in 

the form of Single Administrative Document (SAD), the time of delivery of this decision shall be the 

time of release of the goods by the customs authority, according to the Article 235 para. 2 of Customs 

Law 1 , and it shall be registered in CDPS. 

- According to the Article 192 (Article 178 para. 2) of Customs Law implementing Regulation 2 , the 

customs authority may decide not to submit the supplementary declaration when the simplified 

declaration concerns goods the value of which does not exceed 800 euros in corresponding denar value 

and the simplified declaration already contains all the data needed for release into an import regime with 

economic impact. 

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- The decision on final release of goods for an import regime with economic impact issued in the form of 

Single Administrative Document (SAD) shall be authenticated by the customs officer from customs 


3.4.5.6 Cancellation of an import regime with economic impact 

- The cancellation of an import regime with economic impact (i.e. the decision on release of goods for an 

import regime with economic impact) shall be initiated either by a declarant or by the customs office of 

import (annulment/revocation of import declaration). 

- The cancellation of an import regime with economic impact by a declarant shall be initiated in: 



- The cancellation of an import regime with economic impact initiated by a declarant in electronic form 

shall be confirmed by the customs office of import with an electronic message. Authentication of this 



- The cancellation of an import regime with economic impact initiated by a declarant in written form shall 

be confirmed by the customs office of import with the decision issued in written form. 

3.4.5.7 Discharge of import regime with economic impact 

- The discharge of a regime with economic impact means the action by which a new permitted customsapproved 

treatment or use including, as the case may be, in order to claim repayment of import duties 

after inward processing (drawback system), or in order to obtain total or partial relief from import duties 

upon release for free circulation after outward processing was assigned the goods or products released 

for an import regime with economic impact. 

- Automated check of validity and conditions of authorisation for an import regime with economic impact 

through the data from modules of Authorisation sub-application shall cover the discharge of an import 

regime with economic impact. A special attention shall be given to: 

o identification of a holder of authorisation, via the Trader Identification Number – TIN (usually it is a 

VAT number), 

o authorised goods (main and secondary compensating products or processed products), via Tariff 

number (given in the authorisation), 

o the particulars of the declarations entering the import goods under the the import regime with 

economic impact (arrangements), 

o quantity and value of main and/or secondary compensating products or processed products with the 

rate of yield, in case of inward processing, processing under the customs control or outward 

processing, according the Article 328 of Customs Law Implementing Regulation 2 , 

o the rate of import duties to which the import goods are liable and, where applicable, their customs 

value, 

o amount and payment of compensatory interest, where a customs debt is incurred in respect of 

compensating products or import goods under inward processing or temporary importation, 

according to the Article 330 of Customs Law Implementing Regulation 2 , 

o authorised time for discharge of an import regime with economic impact (given in the authorisation, 

if it is used), 


o customs office of discharge, 

o formalities of transfer of responsibilities between different holders of authorisation (given in the 

authorisation, if it is used). 

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- According to the Article 321 of Customs Law Implementing Regulation 2 the customs office other than 

the one specified in the authorisation for import regimes with economic impact (i.e. the customs office of 

discharge) can accept the customs declaration for discharge the import regime with economic impact 

under the condition that the supervising customs office shall be informed. The CDPS shall provide the 

supervising customs office with this information. 

- According to the Article 332 of Customs Law Implementing Regulation, 2 the customs supervising office 

using the data from the CDPS and Authorisation sub-application shall make out the bill of discharge. The 

bill of discharge shall be made in line with the model given in Annex 49 of Customs Law Implementing 

Regulation. 2 

3.5 Import control system 

- This module of CDPS shall be obligatory after the change of customs legislation or after the accession 

into EU for the acceptance and processing of entry summary declaration for goods entering into 

o Macedonian customs territory (based on the change of national customs legislation which shall be 

amended accordingly to the Community Customs Code 8 and Customs Code Implementing 

Provisions 9 ), or 

o customs territory of the Community (based on the accession of Macedonia into the EU). 

- Goods entering into the Macedonian customs territory or the customs territory of the Community, with 

the exception of goods carried on means of transport only passing through the territorial waters or the 

airspace of the customs territory without a stop within this territory, shall be covered either by an entry 

summary declaration or a customs declaration, where a customs declaration is lodged in advance. 

3.5.1 Trade Customs office of lodgement of END 

3.5.1.1 Electronic entry summary declaration (END) 

- Lodging of electronic entry summary declaration (IE315) is possible according to the Article of Customs 

Law 1 , which shall be amended accordingly to the Community Customs Code 8 . 

- Electronic lodging of entry summary declaration (IE315) by a person who brings the goods, or who 

assumes responsibility for the carriage of the goods, into the Macedonian customs territory or the 

customs territory of the Community shall be authorised according to the Articles 4 and 5 of Customs 



carriage of the goods, into the Macedonian customs territory or the customs territory of the Community, 

shall be replaced by e-signature according to the Article 5 of Customs Law Implementing Regulation 2 . 

The e-signature(s) shall be registered together with the identification of that person in the module for 


- The electronic entry summary declaration (IE315) shall be lodged at the customs office of lodgement or 

directly at the customs office of first entry within the specified time limit and before the goods are 

brought into the Macedonian customs territory or the customs territory of the Community. 

- Automated initial checks of electronic entry summary declaration shall cover: 



o filling in the data-elements or data-groups (boxes of entry summary), 


- Automated initial checks of validity and/or accuracy of some of data of entry summary declaration 


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Ref: PHASE V 

3.5.1.2 Paper-based entry summary declaration 

- The customs office of first entry may accept paper-based entry summary declarations in exceptional 

circumstances, provided that they apply the same level of risk management as that applied to entry 

summary declarations made using a data processing technique according to the Article of Customs Law 1 , 


- Data of paper-based entry summary declaration shall be: 

o keyed in to the CDPS by a customs officer at the customs office of first entry, or 

o electronically lodged to the customs office of first entry in parallel with the paper-based entry 

summary declaration and it is not necessary to be approved by customs authorities. 

- The paper-based entry summary declaration shall be lodged at the customs office of first entry within the 

specified time limit and before the goods are brought into the Macedonian customs territory or the 


- Automated initial checks of paper-based entry summary declaration shall cover: 

o filling in the data-elements or data-groups (boxes of entry summary declaration), 


- Automated initial checks of validity and/or accuracy of some of data of entry summary declaration 


3.5.1.3 Acceptance, modifications, rectifications and deletions of END 

- The entry summary declaration shall be registered and accepted with MRN (Movement Reference 

Number) by the customs office of lodgement/customs office of first entry if all above automated checks 

passed successfully. 

- If any automatic checks didn’t pass successfully the entry summary declaration shall be refused and this 

information with identification of mistake shall be notified by a customs officer to the person, who 

lodged the electronic entry summary declaration. Receiving this information the person, who lodged the 

entry summary declaration, shall: 

o amend his refused entry summary declaration and lodge it (with same LRN) again to the customs 

office of lodgement/customs office of first entry, or 

o lodge a new entry summary declaration to the customs office of lodgement/customs office of first 

entry (with new LRN). 

- The registered or accepted entry summary declaration can be changed by a person, who lodged the entry 

summary declaration, before the decision on a control of goods is taken. When the entry summary 

declaration was registered or accepted by the customs office of lodgement/customs office of first entry, 

this entry summary declaration can be: 


lodgement/customs office of first entry, or 

o changed or amended by a new entry summary declaration which shall be sent to the customs office 

of lodgement/customs office of first entry (old entry summary declaration shall be cancelled by 

another electronic message), 

o cancelled by a message sent to the customs office of lodgement/customs office of first entry. 


office of lodgement/customs office of first entry with an electronic message. Authentication of this 



- After the acceptance of entry summary declaration by the customs office of lodgement/customs office of 

first entry the decision on control based on full safety and security related risk analysis shall be taken by 

a customs officer at the customs office of lodgement/customs office of first entry. The Risk analysis and 

risk management system sub-application shall be used for automated evaluation of possible risks. 

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Ref: PHASE V 

3.5.2 Trade Customs office of first entry 

3.5.2.1 Risk analysis - pre-requisite controls 

- In case that the entry summary declaration was processed electronically at the customs office of 

lodgement, the customs office of first entry: 

o shall receive the entry summary declaration with full safety and security related risk analysis from 

the customs office of lodgement, 

o can carry out the own risk analysis in advance based on the data of entry summary declaration. 

- In case that the entry summary declaration was processed electronically at the customs office of entry the 

full safety and security related risk analysis shall be done at that customs office. 

- In case that the imported goods temporarily leave the customs territory (Macedonian customs territory or 

the EU customs territory) while moving between two points in that territory by air (or see), provided that 

the carriage is effected by a direct route and by regular air (or shipping) services without a stop outside 

the customs territory, the new entry summary declaration shall not be used. The customs office of 

subsequent entry shall receive the results of safety and security related risk analysis from the customs 

office of lodgement. 

3.5.2.2 Arrival notification 

- Lodging of electronic arrival notification (IE347) is possible according to the Article of Customs Law 1 , 


- Electronic lodging of arrival notification (IE347) by a person who brings the goods, or who assumes 

responsibility for the carriage of the goods, into the Macedonian customs territory or the customs 








- The electronic arrival notification (IE347) shall be lodged at the customs office of first entry within the 

specified time limit and before the goods are brought into the Macedonian customs territory or the 


- Automated initial checks of electronic arrival notification (IE347) shall cover: 



o filling in the data-elements (boxes of arrival notification (IE347)), 

o compliance with the rules and conditions applied for the data-elements. 

- Automated initial checks of validity and/or accuracy of some of data of arrival notification (logical 

controls). 




goods, into of the Macedonian customs territory or the customs territory of the Community (i.e. a carrier) 

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Ref: PHASE V 

shall present that goods at the customs office of first entry with the notification of arrival in the form of 

message (IE347). 



goods, into of the Macedonian customs territory or the customs territory of the Community (i.e. a carrier) 

shall present that goods at the customs office of subsequent entry with the notification of arrival in the 

form of message (IE344). 


- When decision on control of goods which have been presented at the customs office of first entry is 

taken, the notification of this control shall be passed to the carrier. Authentication of electronic form of 

this notification of control shall be with an e-signature of customs administration, according to the 



first entry to be used by a customs officer responsible for control of goods. This protocol shall contain: 






- When decision on control of goods is taken, the entry summary declaration cannot be changed, modified, 

amended or cancelled at the customs office of first entry. The results of control shall be registered at this 


- Based on the customs control, the declared goods can be allowed to entry into the Macedonian customs 

territory or the customs territory of the Community or the entry summary declaration can be modified, 

changed or cancelled. 


- The carrier may present the goods at the customs office other than the declared customs office of first 

entry mentioned in entry summary declaration. 

- In case of national diversion (the originally declared first customs office of entry and actual first customs 

office of entry are in the same state), the carrier shall not send the information on diversion to the 

originally declared first customs office of entry. 

- In case of international diversion (the originally declared first customs office of entry and actual first 

customs office of entry are not in the same member state), the carrier shall only send the information on 

diversion to the originally declared first customs office of entry, when the goods will entry into the 

customs territory of Community via another member state than originally declared first customs office of 

entry is. It is not necessary to lodge a new entry summary declaration. 

- All other exchange of information shall be on the originally declared customs office of entry and the new 

customs office of entry. The originally declared customs office of entry shall inform the new customs 

office of entry about the diversion and it shall provide the new customs office of entry with the result of 

safety and security related risk analysis from the customs office of lodgement/ originally declared 

customs office of entry. 

3.5.3 Trade Customs office of subsequent entry 


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Ref: PHASE V 

- The person who brings the goods, or who assumes responsibility for the carriage of the goods, into of the 

Macedonian customs territory or the customs territory of the Community (i.e. a carrier) shall present that 

goods at the customs office of subsequent entry with the notification of arrival in the form of message 

(IE344). 

- Lodging of electronic arrival notification (IE344) is possible according to the Article of Customs Law 1 , 


- Electronic lodging of arrival notification (IE344) by a person who brings the goods, or who assumes 

responsibility for the carriage of the goods, into the Macedonian customs territory or the customs 








3.5.3.2 Pre-requisite controls 

- In case that the imported goods temporarily leave the customs territory (Macedonian customs territory or 

the EU customs territory) while moving between two points in that territory by air (or see), provided that 

the carriage is effected by a direct route and by regular air (or shipping) services without a stop outside 

the customs territory, the customs office of subsequent entry shall receive only the results of safety and 

security related risk analysis from the customs office of lodgement, if they are any. 

- The customs office of subsequent entry may carry out its own risk analysis based on the results of safety 

and security related risk analysis and the copy of entry summary declaration sent electronically from the 

customs office of lodgement/customs office of first entry. 


- When decision on control of goods which have been presented at the customs office of subsequent entry 

is taken, the notification of this control shall be passed to the carrier. Authentication of electronic form of 

this notification of control shall be with an e-signature of customs administration, according to the 



subsequent entry to be used by a customs officer responsible for control of goods. This protocol shall 

contain: 








Macedonian customs territory or the customs territory of the Community (i.e. a carrier) shall present that 

goods at the customs office of subsequent entry with the notification of arrival in the form of message 

(IE344). 


Macedonian customs territory or the customs territory of the Community (i.e. a carrier) may present the 

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Ref: PHASE V 

goods at the customs office other than the declared customs office of subsequent entry mentioned in 

entry summary declaration. 

- In case of diversion, the carrier shall send the arrival notification to the actual customs office of 

subsequent entry. 

- All other exchange of information shall be on the originally declared customs office of entry and the new 

customs office of subsequent entry. The originally declared customs office of entry shall provide the new 

customs office of subsequent entry with the result of safety and security related risk analysis from the 

customs office of lodgement/ originally declared customs office of entry. 

3.5.4 Process at entry 

- The goods are allowed to be assigned to a customs approved treatment or use or to be placed into the 

temporary storage warehouse when: 

o the decision on NO control of goods is taken, or 

o the control of goods finished with the satisfactory result without amending the entry summary 

declaration, or 

o the control of goods finished with the satisfactory result with amending the entry summary 

declaration. 

- The processes described in part 3.4 of this document shall be further used. 

4 SUB-APPLICATIONS 

4.1 Authorisations sub-application 

4.1.1 Authorisations in Transit regime 

4.1.1.1 Simplified procedure of authorised consignor 

- The use of simplified procedure of authorised consignor in national transit regime is granted according to 

the Articles 265 - 271 of Customs Law Implementing Regulation 2 . The use of simplified procedure of 

authorised consignor in common transit regime is granted according to the Article 65 – 71 of Appendix I 

of Convention on a common transit procedure. 

- The registry of authorisation of simplified procedure of authorised consignor shall contain the following 

information/conditions to be automatically cross-checked: 

o registration number of authorisation, which shall be used for the cross-check of information from 

box 44 of transit declaration, 

o whether this authorisation is valid for national transit regime and/or common transit regime, which 

shall be used for the cross-check of information from box 1 of transit declaration, 

o holder of authorisation, which shall be used for the cross-check of information from box 50 of transit 

declaration, 

o full address of the holder of authorisation, which shall be used for the cross-check of information 

from box 50 of transit declaration, 

o time of validity of authorisation (from – until), which shall be used for the cross-check of 

information from box 50 or 54 of transit declaration, 

o date of actual record of the authorisation, 

o date of annulment of the authorisation, which shall be used for the cross-check of information from 

box 50 or 54 of transit declaration, 

o type of guarantee (comprehensive guarantee or guarantee waiver), which shall be used for the crosscheck 

of information from box 52 of transit declaration, 

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Ref: PHASE V 

o registration number of used guarantee (guarantee reference number) which is used for national 

transit regime and/or common transit regime, which shall be used for the cross-check of information 


o restriction of validity of comprehensive guarantee for risky goods, which shall be used for the crosscheck 

of information from box 52 of transit declaration, 

o list of goods to be released for transit regime by the holder of authorisation (positive and/or negative 

enumeration), which shall be used for the cross-check of information from box 33 or 31 of transit 

declaration, 

o maximum declared time limit for presentation of goods at the customs office of destination, which 

shall be used for the cross-check of information from box D of transit declaration, 

o timer for automatic release of goods for transit regime, which shall be used for automatic release of 

goods for transit regime, 

o customs office of departure, where this authorisation is valid, and the list of authorised locations of 

goods within this customs office, or the list of customs offices of departure with their lists of 

authorised locations of goods, which shall be used for the cross-check of information from box 44 of 

transit declaration, 

o list of seals to be used by the holder of authorisation, if it was granted, which shall be used for the 

cross-check of information from box D of transit declaration, 

o authorisation for exemption regarding prescribed itinerary, if it was granted, which shall be used for 

the cross-check of information from box 44 of transit declaration, 

o full text of the actual wording of authorisation, 

o history of the authorisation. 

- The regular controls of conditions for granting a particular authorisation shall be registered by this subapplication. 

The time limit between these control shall be set up by Macedonian customs administration 

and it shall be controlled by this sub-application, 

- All authorisations of authorised consignors shall be visible at all levels of Macedonian customs 

administration. The authorisation shall be created, amended and cancelled only by a competent customs 

office. 

4.1.1.2 Simplified procedure of authorised consignee 

- The use of simplified procedure of authorised consignee is granted according to the Article 272 - 275 of 

Customs Law Implementing Regulation 2 . The use of simplified procedure of authorised consignee in 

common transit regime is granted according to the Articles 72 -74a of Appendix I of Convention on a 

common transit procedure. 

- After the implementation of NCTS/TIR modification in transit module of CDPS, the use of simplified 

procedure of authorised consignee in national transit regime is granted according to the Article of 

Customs Law Implementing Regulation 2 which shall be amended accordingly to the Community 

Customs Code Implementing Provisions 9 . 

- The registry of authorisation of simplified procedure of authorised consignee shall contain the following 


o registration number of authorisation, which shall be used for the cross-check of information from the 

arrival notification, 


shall be used for the cross-check of information from the arrival notification, 

o holder of authorisation, which shall be used for the cross-check of information from the arrival 

notification, 


from the arrival notification, 


information from the arrival notification, 

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Ref: PHASE V 



the arrival notification, 

o type of guarantee (comprehensive guarantee) for the temporary storage, 

o registration number of used guarantee (guarantee reference number) which is used for the temporary 

storage, 

o list of goods for which the transit regime to be ended by the holder of authorisation (positive and/or 

negative enumeration), which shall be used for the cross-check of information from the arrival 

notification, 

o customs office of destination, where this authorisation is valid, and the list of authorised locations of 

goods within this customs office, or the list of customs offices of destination with their lists of 

authorised locations of goods, which shall be used for the cross-check of information from arrival 

notification, 

o timer for automatic release of goods for ending of transit regime by the holder of authorisation, 

o maximum time limit for sending the control results to the customs office of destination, which shall 

be used for the cross-check of communication of holder of authorisation, 






- All authorisations of authorised consignees shall be visible at all levels of Macedonian customs 


office. 

4.1.1.3 Simplified procedure of use of special seals 

- The use of simplified procedure of use of special seals in national transit regime is granted according to 

the Articles 263 of Customs Law Implementing Regulation 2 . The use of simplified procedure of use of 

special seals in common transit regime is granted according to the Article 63 of Appendix I of 

Convention on a common transit procedure. 

- The registry of authorisation of simplified procedure of use of special seals shall contain the following 







declaration, 









cross-check of information from box D of transit declaration, 

o customs office of departure or the list of customs offices of departure, where this authorisation is 

valid, 

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Ref: PHASE V 






- All authorisations of use of special seals shall be visible at all levels of Macedonian customs 


office. 

4.1.1.4 Simplified procedure of exemption regarding prescribed itinerary 

- The use of simplified procedure of exemption regarding prescribed itinerary in national transit regime is 

granted according to the Articles 264 of Customs Law Implementing Regulation 2 . The use of simplified 

procedure of use of exemption regarding prescribed itinerary in common transit regime is granted 

according to the Article 64 of Appendix I of Convention on a common transit procedure. 

- The registry of authorisation of simplified procedure of exemption regarding prescribed itinerary shall 

contain the following information/conditions to be automatically cross-checked: 






declaration, 









valid, 






- All authorisations of exemption regarding prescribed itinerary shall be visible at all levels of Macedonian 

customs administration. The authorisation shall be created, amended and cancelled only by a competent 


4.1.1.5 Electronic communications in transit 

- The electronic communications in transit regime in national transit regime is granted according to the 

Articles 71 letter b) and 89 para. 1 of Customs Law 1 and the Articles 4, 5, 109 para. 2, 129 - 131 of 

Customs Law Implementing Regulation 2 . The electronic communications in transit regime in common 

transit regime is granted according to the Article 3, 11, 17, 43 of Appendix I of Convention on a 

common transit procedure. 

- The electronic communications in transit regime shall be divided into the following types: 

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Ref: PHASE V 

o electronic communication of a principal with the customs office of departure (i.e. lodging of 

electronic transit declaration and connected messages), 

o electronic communication of a principal with the customs office of guarantee regarding a 

comprehensive guarantee or a guarantee waiver (e.g. management of PIN (access code) and use of 

comprehensive guarantee or a guarantee waiver in transit regime), 

o electronic communication of guarantor with the customs office of guarantee regarding an individual 

guarantee with vouchers and an individual guarantee (e.g. management of PIN (access code)), 

o electronic communication of an authorised consignee with the customs office of destination (i.e. 

ending of transit regime and connected messages). 

- The basic element for the electronic communication is the registry of e-signatures used by traders. This 

registry could be a part of each authorisation for electronic communication, but it is not practical, due to 

the fact that the issuing, changing or cancelling of authorisation is a legal act with all consequences, 

including the necessary time. Based on that it is more convenient to issue so called Parameters of 

electronic communication as a kind of notification, where e-signature(s) used by a trader is(are) 

registered. The registration number of concrete Parameters of electronic communication shall be 

mentioned in the each authorisation for electronic communication. 

- The Parameters of electronic communication can be used for all electronic communication for all 

customs regimes and it shall contain the following information/conditions to be automatically crosschecked: 

o registration number of Parameters of electronic communication, which is mentioned further on in the 

authorisation for electronic communication, 

o holder of Parameters of electronic communication, which is mentioned further on in the 

authorisation for electronic communication and which shall be used for the cross-check of 

information from box 50 of transit declaration, 

o full address of the holder of Parameters of electronic communication, which is mentioned further on 

in the authorisation for electronic communication and which shall be used for the cross-check of 


o electronic signature certificate number and issuing authority, 

o time of validity of each electronic signature certificate (until), which shall be used for the crosscheck 

of information from box 50 or 54 of transit declaration, 

o cross-link with all authorisations for electronic communication, where this Parameters of electronic 

communication is used, 


- The authorisation for electronic communication of a principal with the customs office of departure (i.e. 

lodging of electronic transit declaration and connected messages) shall contain the following 



electronic message, 


declaration, 



o registration number of Parameters of electronic communication, 


valid, 

o further information about the holder of authorisation (an ICT contact person and a Procedures 

contact person), 



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Ref: PHASE V 

- The electronic communication of a principal with the customs office of guarantee regarding a 

comprehensive guarantee or a guarantee waiver (e.g. management of PIN (access code) and use of 

comprehensive guarantee or a guarantee waiver in transit regime) shall contain the following 





declaration, 

o full address of the holder of Parameters of electronic communication, which shall be used for the 

cross-check of information from box 50 of transit declaration, 


o customs office of guarantee or the list of customs offices of guarantee, where this authorisation is 

valid, 





- The electronic communication of guarantor with the customs office of guarantee regarding an individual 

guarantee with vouchers and an individual guarantee (e.g. management of PIN (access code)) shall 





declaration, 


cross-check of information from box 50 of transit declaration, 

o registration number of Parameters of electronic communication 


valid, 





- The electronic communication of an authorised consignee with the customs office of destination (i.e. 

ending of transit regime and connected messages) shall contain the following information/conditions to 

be automatically cross-checked: 



o holder of authorisation, which shall be used for the cross-check of information from the electronic 

message, 


from the electronic message, 


o customs office of destination or the list of customs offices of destination, where this authorisation is 

valid, 





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Ref: PHASE V 

4.1.1.6 Authorisation for representation in transit 

- The scope of used of representation in customs regimes is described in the Article 5 of Customs Law 1 . 

The condition for use of representation in customs regimes are specified in to the Article 5 of Customs 

Law 1 . According to the Article 5 para. 4 of Customs Law 1 the customs authority may require the person 

stating that he is acting in the name of or on behalf of another person to produce evidence of his powers 

to act as representative. To simplify the evidence and the control of used representation the module for 

evidence of issued and lodged documents proving the powers to act as a representative (power of 

attorneys) shall be developed. 

- The registry of documents proving the powers to act as a representative (power of attorneys) shall 


o registration number of documents proving the powers to act as a representative (power of attorneys), 

which shall be used for the cross-check of information from box 50 of transit declaration, 



o person, who is represented, and his full address, which shall be used for the cross-check of 


o person, who represents, and his full address, which shall be used for the cross-check of information 


o time of validity of power of attorney (from – until), which shall be used for the cross-check of 


o customs office or the list of customs offices, where this authorisation is valid, 

o date of actual record of the registry of power of attorney, 

o date of annulment of the power of attorney, which shall be used for the cross-check of information 

from box 50 or 54 of transit declaration. 

4.1.2 Authorisations in Export regimes 

4.1.2.1 Simplified procedure of local clearance in export regimes 

- The use of simplified procedure of local clearance in export regime is granted according to the Article 88 

of Customs Law 1 and the Articles 167, 169, 196, 199 - 204 of Customs Law Implementing Regulation 2 . 

- The registry of authorisation of simplified procedure of local clearance in export regime shall contain the 

following information/conditions to be automatically cross-checked: 


box 44 of export declaration, 

o holder of authorisation, which shall be used for the cross-check of information from box 14 of export 

declaration, 


from box 14 of export declaration, 






o list of goods to be released for export regime by the holder of authorisation (positive and/or negative 

enumeration), which shall be used for the cross-check of information from box 33 of export 

declaration, 

o maximum declared time limit for presentation of goods at the customs office of exit, which shall be 

used for the cross-check of information from box D of export declaration, 

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o timer for automatic release of goods for export regime, which shall be used for automatic release of 

goods for export regime, 

o customs office of export, where this authorisation is valid, and the list of authorised locations of 

goods within this customs office, or the list of customs offices of export with their lists of authorised 

locations of goods, which shall be used for the cross-check of information from box 44 of export 

declaration, 


cross-check of information from box D of export declaration, 






- All authorisations for local clearance in export regime shall be visible at all levels of Macedonian 

customs administration. The authorisation shall be created, amended and cancelled only by a competent 


4.1.2.2 Simplified procedure of incomplete declaration in export regimes 

- The use of simplified procedure of incomplete declaration in export regime is granted according to the 

Article 88 of Customs Law 1 and the Articles 167, 169, 196, 197 of Customs Law Implementing 


- Due to the fact that the simplified procedure of incomplete declaration in export regime shall not be used 

for repetitive use as the authorisation for simplified procedure of simplified declaration (Article 198 

para. 1 and Article 177 para. 2 of Customs Law Implementing Regulation 2 ) this authorisation shall be 

issued on individually without registration or with registration in the Authorisation sub-application. 

- The registry of authorisation of simplified procedure of incomplete declaration in export regime shall 





declaration, 




information from box 54 of export declaration, 





enumeration), which shall be used for the cross-check of information from box 33 or 31 of export 

declaration, 

o list of missing data elements of export declaration or missing document, which shall to accompany 

the export declaration, 



o customs office of export, where this authorisation is valid, or the list of customs offices of export, 



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- All authorisations for simplified procedures of incomplete declaration in export regime shall be visible at 

all levels of Macedonian customs administration. The authorisation shall be created, amended and 

cancelled only by a competent customs office. 

4.1.2.3 Simplified procedure of simplified declaration in export regimes 

- The use of simplified procedure of simplified declaration in export regime is granted according to the 

Article 88 of Customs Law 1 and the Articles 167 - 169, 196, 198, 204 of Customs Law Implementing 


- The simplified procedure of simplified declaration in export regime shall be granted for repetitive use 

according to the Article 198 para. 1 and Article 177 para. 2 of Customs Law Implementing Regulation 2 . 

- The registry of authorisation of simplified procedure of simplified declaration in export regime shall 





declaration, 









enumeration), which shall be used for the cross-check of information from box 33 or 31 of export 

declaration, 

o list of missing data elements of export declaration or the document, which shall be used instead of 

standard export declaration in the form of SAD, 

o maximum time limit for presentation of supplementary declaration for export regime, 



o customs office of export, where this authorisation is valid, or the list of customs offices of export, 






- All authorisations for simplified procedure of simplified declaration in export regime shall be visible at 

all levels of Macedonian customs administration. The authorisation shall be created, amended and 

cancelled only by a competent customs office. 

4.1.2.4 Use of outward processing regime (authorisation for RwEI) 

- The favourable treatment from which certain goods may benefit by reason of outward processing regime 

shall be granted according to the Articles 98 – 104, 158 - 173 of Customs Law 1 and the Articles 311 - 

333, 396 - 403 of Customs Law Implementing Regulation 2 . 

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- The registry of authorisation of outward processing regime shall at least contain the following 



box 44 of export declaration for outward processing regime, 


declaration for outward processing regime, 


from box 14 of export declaration for outward processing regime, 


information from box 54 of export declaration for outward processing regime, 



box 54 of export declaration for outward processing regime, 

o type of outward-processing relief arrangement (processing system or standard exchange system), 

o list of goods to be released for export regime of outward processing regime by the holder of 

authorisation (positive enumeration), which shall be used for the cross-check of information from 

boxes 31 and 33 of export declaration for outward processing regime, 

o description of outward processing operations (processing of goods), 

o provisions concerning rates of yield, 

o means and methods of identification of goods in question and of means of customs supervision, 

o period within which the goods should be re-imported after the outward processing regime, 

o customs office of export, where the goods will be released for inward processing regime, 

o security to be provided by the holder of authorisation, i.e. type of guarantee (comprehensive 

guarantee or individual guarantee), which shall be used for import of replacement products within 

standard exchange system, 

o whether the simplified procedure of local clearance is used when the goods are released for outward 

processing regime, including the time for automatic release of goods for the regime, 






- All authorisations of outward processing regime shall be visible at all levels of Macedonian customs 


office. 

4.1.2.5 Electronic communications in export regimes 

- The electronic communications in export regime is granted according to the Articles 71 letter b) and 89 

para. 1 of Customs Law 1 and the Articles 4, 5, 109 para. 2, 129 - 131 of Customs Law Implementing 


- The electronic communications in export regime shall be divided into the following types: 

o electronic communication of a declarant with the customs office of export (i.e. lodging of electronic 

export declaration and connected messages), 

o electronic communication of an exit authority with the customs office of exit (i.e. ending of export 

regime and connected messages). 





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of information from box 14 or 54 of export declaration, 




- The authorisation for electronic communication of a declarant with the customs office of export (i.e. 

lodging of electronic export declaration and connected messages) shall contain the following 





declaration, 




o customs office of export or the list of customs offices of export, where this authorisation is valid, 





- The electronic communication of an exit authority with the customs office of exit (i.e. ending of export 

regime and connected messages) shall contain the following information/conditions to be automatically 

cross-checked: 



o holder of authorisation, which shall be used for the cross-check of information from the electronic 

message, 


from the electronic message, 


o customs office of exit or the list of customs offices of exit, where this authorisation is valid, 




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4.1.2.6 Authorisation for representation in export 

- The scope of used of representation in customs regimes is described in the Article 5 of Customs Law 1 . 

The condition for use of representation in customs regimes are specified in to the Article 5 of Customs 

Law 1 . According to the Article 5 para. 4 of Customs Law 1 the customs authority may require the person 

stating that he is acting in the name of or on behalf of another person to produce evidence of his powers 

to act as representative. To simplify the evidence and the control of used representation the module for 

evidence of issued and lodged documents proving the powers to act as a representative (power of 

attorneys) shall be developed. 




which shall be used for the cross-check of information from box 14 of export declaration, 

o whether this authorisation is valid for export regime, which shall be used for the cross-check of 







information from box 14 or 54 of export declaration, 




from box 14 or 54 of export declaration. 

4.1.3 Authorisations in Import regimes 

4.1.3.1 Simplified procedure of local clearance in free circulation 

- The use of simplified procedure of local clearance in free circulation import regime is granted according 

to the Article 88 of Customs Law 1 and the Articles 167 – 169, 179 - 183 of Customs Law Implementing 


- The registry of authorisation of simplified procedure of local clearance in free circulation import regime 

shall contain the following information/conditions to be automatically cross-checked: 


box 44 of import declaration for free circulation, 

o holder of authorisation, which shall be used for the cross-check of information from box 14 of 

import declaration for free circulation, 


from box 14 of import declaration for free circulation, 


information from box 54 of import declaration for free circulation, 




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o list of goods to be released for import regime of free circulation by the holder of authorisation 

(positive and/or negative enumeration), which shall be used for the cross-check of information from 


o maximum time limit for presentation of supplementary declaration at the customs office of import, 

o timer for automatic release of goods for import regime of free circulation, which shall be used for 

automatic release of goods for import regime of free circulation, 

o customs office of import, where this authorisation is valid, and the list of authorised locations of 

goods within this customs office, or the list of customs offices of import with their lists of authorised 

locations of goods, which shall be used for the cross-check of information from box 44 of import 

declaration for free circulation, 


guarantee or individual guarantee), which shall be used for the cross-check of information from box 

52 of import declaration, 






- All authorisations for local clearance in import regime of free circulation shall be visible at all levels of 

Macedonian customs administration. The authorisation shall be created, amended and cancelled only by 

a competent customs office. 

4.1.3.2 Simplified procedure of incomplete declaration in free circulation 

- The use of simplified procedure of incomplete declaration in free circulation import regime is granted 

according to the Article 88 of Customs Law 1 and the Articles 167, 169 - 175 of Customs Law 


- Due to the fact that the simplified procedure of incomplete declaration in free circulation import regime 

shall not be used for repetitive use as the authorisation for simplified procedure of simplified declaration 

(Article 177 para. 2 of Customs Law Implementing Regulation 2 ) this authorisation shall be issued on 

individually without registration or with registration in the Authorisation sub-application. 

- The registry of authorisation of simplified procedure of incomplete declaration in free circulation import 

regime shall contain the following information/conditions to be automatically cross-checked: 


box 44 of declaration for free circulation import regime, 


declaration for free circulation import regime, 


from box 14 of declaration for free circulation import regime, 


information from box 54 of declaration for free circulation import regime, 




o list of goods to be released for free circulation import regime by the holder of authorisation (positive 

and/or negative enumeration), which shall be used for the cross-check of information from box 33 of 


o list of missing data elements of declaration for free circulation import regime or missing 

document(s), which shall to accompany the declaration for free circulation import regime, 

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Ref: PHASE V 

o maximum declared time limit for presentation of missing data elements of declaration for free 

circulation import regime or missing document(s), which shall to accompany the declaration for free 

circulation import regime, 

o customs office of import, where this authorisation is valid, or the list of customs offices of import, 









- All authorisations for simplified procedures of incomplete declaration in free circulation import regime 

shall be visible at all levels of Macedonian customs administration. The authorisation shall be created, 

amended and cancelled only by a competent customs office. 

4.1.3.3 Simplified procedure of simplified declaration in free circulation 

- The use of simplified procedure of simplified declaration in free circulation import regime is granted 

according to the Article 88 of Customs Law 1 and the Articles 167 - 169, 176 - 178 of Customs Law 


- The simplified procedure of simplified declaration in free circulation import regime shall be granted for 

repetitive use according to the Article 177 para. 2 of Customs Law Implementing Regulation 2 . 

- The registry of authorisation of simplified procedure of simplified declaration in free circulation import 

regime shall contain the following information/conditions to be automatically cross-checked: 






from box 14 of declaration for free circulation import regime, 


information from box 54 of declaration for free circulation import regime, 




o list of goods to be released for free circulation import regime by the holder of authorisation (positive 

and/or negative enumeration), which shall be used for the cross-check of information from box 33 of 

simplified declaration in free circulation import regime, 

o list of missing data elements of declaration for free circulation import regime or the document, 

which shall be used instead of standard declaration in free circulation import regime in the form of 

SAD, 

o maximum time limit for presentation of supplementary declaration for free circulation import 

regime, 

o customs office of import, where this authorisation is valid, or the list of customs offices of import, 






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- All authorisations for simplified procedure of simplified declaration in free circulation import regime 

shall be visible at all levels of Macedonian customs administration. The authorisation shall be created, 

amended and cancelled only by a competent customs office. 

4.1.3.4 Authorisation of end-use 

- The favourable tariff treatment from which certain goods may benefit by reason of end-use shall be 

granted according to the Articles 20 and 95 of Customs Law 1 and the Articles 207 – 215 of Customs Law 


- The registry of authorisation of end-use in free circulation import regime shall at least contain the 





import declaration for free circulation, 


from box 14 of import declaration for free circulation, 


information from box 54 of import declaration for free circulation, 




o list of goods to be released for import regime of free circulation with end-use by the holder of 


boxes 31 and 33 of import declaration for free circulation, 

o description of end-use operations (processing of goods), 



o period within which the goods should be assigned the prescribed end-use, 

o customs office of import, where the goods will be released for free circulation with end-use, 

o customs office of control with the list of authorised locations of goods, 




o conditions for transfer of the goods in accordance with Article 212 paragraph (1) of Customs Law 

Implementing Regulation 2 , 






- All authorisations of end-use in import regime of free circulation shall be visible at all levels of 



4.1.3.5 Use of customs warehousing regime (authorisation for RwEI) 

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Ref: PHASE V 

- The favourable treatment from which certain goods may benefit by reason of customs warehousing 

regime shall be granted according to the Articles 98 – 104, 110 - 127 of Customs Law 1 and the Articles 

311 - 344 of Customs Law Implementing Regulation 2 . 

- The registry of authorisation of inward processing regime shall at least contain the following 



box 44 of import declaration for customs warehousing regime, 


import declaration for customs warehousing regime, 


from box 14 of import declaration for customs warehousing regime, 


information from box 54 of import declaration for customs warehousing regime, 



box 54 of import declaration for customs warehousing regime, 

o type of customs warehouse, 

o list of goods to be released for import regime of customs warehousing regime by the holder of 


boxes 31 and 33 of import declaration for customs warehousing regime, 



o customs office of import, where the goods will be released for customs warehousing regime, 


o customs office of discharge, where a customs approved treatment or use will be assigned to the 

goods, 




o conditions for transfer of the goods in accordance with Articles 322 - 325 of Customs Law 

Implementing Regulation 2 (transfer shall not be possible where the place of departure or arrival of 

the goods is a type B warehouse), 

o whether the simplified procedure of local clearance is used when the goods are released for customs 

warehousing regime, including the time for automatic release of goods for the regime, according to 

the Articles 188 - 190 of Customs Law Implementing Regulation 2 , 






- All authorisations of customs warehousing regime shall be visible at all levels of Macedonian customs 


office. 

4.1.3.6 Use of inward processing regime (authorisation for RwEI) 

- The favourable treatment from which certain goods may benefit by reason of inward processing regime 

shall be granted according to the Articles 98 – 104, 128 - 142 of Customs Law 1 and the Articles 311 - 

333, 345 - 362 of Customs Law Implementing Regulation 2 . 

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Ref: PHASE V 

- The registry of authorisation of inward processing regime shall at least contain the following 



box 44 of import declaration for inward processing regime, 


import declaration for inward processing regime, 


from box 14 of import declaration for inward processing regime, 


information from box 54 of import declaration for inward processing regime, 



box 54 of import declaration for inward processing regime, 

o type of inward-processing relief arrangement (system of suspension or drawback system), 

o list of goods to be released for import regime of inward processing regime by the holder of 


boxes 31 and 33 of import declaration for inward processing regime, 

o description of inward processing operations (processing of goods), 



o period within which the goods should be assigned the prescribed inward processing regime, 

o customs office of import, where the goods will be released for inward processing regime, 



compensating products (goods), 







o whether the simplified procedure of local clearance is used when the goods are released for inward 

processing regime, including the time for automatic release of goods for the regime, according to the 

Article 192 of Customs Law Implementing Regulation 2 , 






- The automatic control of value import goods per holder of authorisation and per calendar year for each 

ten-digit Customs Tariff code does not exceed 10 000 EUR in corresponding denar value, according to 

the Article 348 letter b) of Customs Law Implementing Regulation 2 . 

- All authorisations of inward processing regime shall be visible at all levels of Macedonian customs 


office. 

4.1.3.7 Use of temporary importation regime (authorisation for RwEI) 

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Ref: PHASE V 

- The favourable treatment from which certain goods may benefit by reason of temporary importation 

regime shall be granted according to the Articles 98 – 104, 150 - 157 of Customs Law 1 and the Articles 

311 - 333, 365 - 395 of Customs Law Implementing Regulation 2 . 

- The registry of authorisation of temporary importation regime shall at least contain the following 



box 44 of import declaration for temporary importation regime, 


import declaration for temporary importation regime, 


from box 14 of import declaration for temporary importation regime, 


information from box 54 of import declaration for temporary importation regime, 



box 54 of import declaration for temporary importation regime, 

o type of relief from customs duty arrangement and the description of temporary importation 

operations (total or partial relief), 

o list of goods to be released for temporary importation regime by the holder of authorisation (positive 

enumeration), which shall be used for the cross-check of information from boxes 31 and 33 of 

import declaration for temporary importation regime, 


o period within which the goods should be assigned the prescribed temporary importation regime, 

o customs office of import, where the goods will be released for temporary importation regime, 



goods, 







o whether the simplified procedure of local clearance is used when the goods are released for 

temporary importation regime, including the time for automatic release of goods for the regime, 







- All authorisations of temporary importation regime shall be visible at all levels of Macedonian customs 


office. 

4.1.3.8 Use of processing under customs control regime (authorisation for RwEI) 

- The favourable treatment from which certain goods may benefit by reason of processing under customs 

control regime shall be granted according to the Articles 98 – 104, 143 - 149 of Customs Law 1 and the 

Articles 311 - 333, 365 - 395 of Customs Law Implementing Regulation 2 . 

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Ref: PHASE V 

- The registry of authorisation of processing under customs control regime shall at least contain the 



box 44 of import declaration for processing under customs control regime, 


import declaration for processing under customs control regime, 


from box 14 of import declaration for processing under customs control regime, 


information from box 54 of import declaration for processing under customs control regime, 



box 54 of import declaration for processing under customs control regime, 

o list of goods to be released for processing under customs control regime by the holder of 


boxes 31 and 33 of import declaration for processing under customs control regime, 


o period within which the goods should be assigned the prescribed processing under customs control 

regime, 

o customs office of import, where the goods will be released for processing under customs control 

regime, 



goods, 







o whether the simplified procedure of local clearance is used when the goods are released for 

temporary importation regime, including the time for automatic release of goods for the regime, 







- All authorisations of processing under customs control regime shall be visible at all levels of 



4.1.3.9 Electronic communications in import regimes 

- The electronic communications in import regime is granted according to the Articles 71 letter b) and 89 

para. 1 of Customs Law 1 and the Articles 4, 5, 109 para. 2, 129 - 131 of Customs Law Implementing 


- The electronic communications in import regime shall be divided into the following types: 

o electronic communication of a carrier with the customs office of entry (i.e. lodging of electronic 

entry summary declaration and connected messages), 

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Ref: PHASE V 

o electronic communication of a carrier/declarant with the customs office of entry or import (i.e. 

lodging of electronic summary declaration and connected messages), 

o electronic communication of a declarant with the customs office of import (i.e. lodging of electronic 

import declaration and connected messages), 

o electronic communication of a declarant with the customs office of guarantee regarding a 

comprehensive guarantee (e.g. management of PIN (access code) and use of comprehensive 

guarantee), 

o electronic communication of guarantor with the customs office of guarantee regarding an individual 

guarantee (e.g. management of PIN (access code)). 














information from box 14 of import declaration, 






of information from box 14 or 54 of import declaration, 




- The authorisation for electronic communication of a declarant with the customs office of import (i.e. 

lodging of electronic import declaration and connected messages) shall contain the following 





import declaration, 


from box 14 of import declaration, 


o customs office of import or the list of customs offices of import, where this authorisation is valid, 





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Ref: PHASE V 

- The electronic communication of a declarant with the customs office of guarantee regarding a 

comprehensive guarantee (e.g. management of PIN (access code) and use of comprehensive guarantee in 

import regime) shall contain the following information/conditions to be automatically cross-checked: 






cross-check of information from box 14 of import declaration, 



valid, 





- The electronic communication of guarantor with the customs office of guarantee regarding an individual 

guarantee (e.g. management of PIN (access code)) shall contain the following information/conditions to 

be automatically cross-checked: 






cross-check of information from box 14 of import declaration, 



valid, 





4.1.3.10 Authorisation for representation in import 

- The scope of representation in customs regimes is described in the Article 5 of Customs Law 1 . The 

condition for use of representation in customs regimes are specified in to the Article 5 of Customs Law 1 . 

According to the Article 5 para. 4 of Customs Law 1 the customs authority may require the person stating 

that he is acting in the name of or on behalf of another person to produce evidence of his powers to act as 

representative. To simplify the evidence and the control of used representation the module for evidence 

of issued and lodged documents proving the powers to act as a representative (power of attorneys) shall 

be developed. 




which shall be used for the cross-check of information from box 14 of export declaration, 

o whether this authorisation is valid for import regime, which shall be used for the cross-check of 




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Ref: PHASE V 


from box 14 of import declaration, 


information from box 14 or 54 of import declaration, 




from box 14 or 54 of import declaration. 

4.1.4 Authorised economic operator (AEO) 

- According to the Article 6-a of Customs Law 1 the Macedonian Customs authorities, if necessary 

following consultation with other competent authorities, shall grant the status of "authorised economic 

operator" (AEO) to any economic operator established in the Macedonian customs territory. 

- The status of authorised economic operator shall be granted based on the rules and conditions laid down 

in the Article 6-a para. 5 of Customs Law 1 , without prejudice to customs controls. Customs authorities 

shall, on the basis of the recognition of the status of authorised economic operator and provided that the 

requirements relating to a specific type of simplification are fulfilled, authorise the operator to benefit 

from that simplification. 

- The criteria for granting the status of authorised economic operator are specified in the Article 6-a para. 

4 and 5 of Customs Law 1 . 

4.1.4.1 Simplifications 

- An authorised economic operator shall benefit from facilitations with regard to simplifications provided 

for under the customs rules, according to the Article 6-a para. 2 of Customs Law 1 . 

- The registry of authorisation of authorised economic operators, who shall benefit from facilitations with 

regard to simplifications, shall contain the following information/conditions to be automatically crosschecked: 


box 44 of customs declaration, 

o holder of authorisation, which shall be used for the cross-check of information from box 14 or 50 of 



from box 14 or 50 of customs declaration, 


information from box 54 or 50 of customs declaration, 



box 54 or 50 of customs declaration, 



4.1.4.2 Security and safety 

- An authorised economic operator shall benefit from facilitations with regard to customs controls relating 

to security and safety provided for under the customs rules, according to the Article 6-a para. 2 of 


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Ref: PHASE V 


regard to customs controls relating to security and safety, shall contain the following 















4.1.4.3 Simplifications and Security and safety 

- An authorised economic operator shall benefit from facilitations with regard to customs controls relating 

to security and safety and/or from simplifications provided for under the customs rules, according to the 

Article 6-a para. 2 of Customs Law 1 . 


regard to customs controls relating to security and safety and from simplifications, shall contain the 















4.1.4.4 National and European AEO database 

- Based on the present situation of Macedonian customs legislation, especially Customs Law 1 and 

Customs Law Implementing Regulation 2 the Macedonian Customs Administration shall develop a 

national AEO registry, which shall be able to send the national data to the EU Central AEO system and 

to replicate the data from the EU Central AEO system. 

- Another solution would be that Macedonian Customs Administration could develop a national interface 

to EU Central AEO system before the accession of the Republic of Macedonia into the EU. 

- The decision on the development of national AEO registry is a national issue since this functionality 

could be incorporated in the national transit application or national export control application or national 

import control application or in another application. 

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4.2 Guarantee management system 

- The scope of the Guarantee management system is to register all kind of guarantees issued and accepted 

as a security of possible customs debt which could arise in transit regime, i.e. in a national transit regime 

or a common transit procedure. 

- The objective of the Guarantee management system is to provide the Macedonian customs authorities, as 

well as traders and the guarantors (in certain cases), with the on line: 

o control of used guarantees, especially the control of existence, validity, sufficiency of a guarantee 

amount or a reference amount of guarantee, etc., 

o monitoring of used guarantee, especially the monitoring of actual amount of reference amount of 

comprehensive guarantee or a guarantee waiver, monitoring of usage of guarantee (i.e. when, for 

which operation and with which amount a guarantee has been used in certain period, etc.). 

- The following types guarantees shall be registered the Guarantee management system with the specific 

guarantee reference number (GRN): 

o guarantees for transit regime (national transit regime or a common transit procedure): 

→ cash deposit, 

→ individual guarantee in the form of single guarantee undertaking, 

→ individual guarantee in the form of guarantee vouchers, 

→ comprehensive guarantee, 

→ comprehensive guarantee waiver, 

o guarantees for other regimes than a transit regime: 



→ comprehensive guarantee, 

o guarantees for the excise movements or the excise warehouses (subject of final confirmation): 



→ comprehensive guarantee. 

4.2.1 Guarantees in transit regime 

- The separate registry shall be for the guarantees to be used by a principal for a national transit regime 

and for a common transit regime. 

- Before the day of accession of the Republic of Macedonia into the Convention on a common transit 

procedure 15 the part for the registry of guarantees for a common transit procedure shall be activated. On 

the day of accession of the Republic of Macedonia into the European Union the part for the registry of 

guarantees for a national transit regime shall be deactivated. 

4.2.1.1 Guarantee in the form of cash deposit 

- The guarantee in the form of cash deposit shall be registered with a guarantee reference number (GRN) 

when the amount of guarantee was delivered on a bank account of Macedonian customs administration 

and it is confirmed by the Accounting management system. 

- The amount of guarantee in the form of cash deposit shall be used for: 

o only one transit operation and after that it will be returned to the principal, 

o repetitive use, i.e. for successive transit operations. 

- Where the guarantee reference number (GRN) is used by a principal in his transit declaration and before 

the acceptance of this declaration, at least the following data shall be checked: 

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o guarantee reference number (GRN), 

o principal, 

o amount of guarantee, 

o whether the guarantee is not blocked. 

- Where the goods are released for transit regime the guarantee reference number (GRN) of guarantee in 

the form of cash deposit shall be blocked for further use. 

- Where the guarantee in the form of cash deposit can be used only for one transit operation and after that 

it will be returned to the principal, this guarantee reference number (GRN) shall not be further used. 

- Where the guarantee in the form of cash deposit can be repetitively used for successive transit 

operations, this guarantee reference number (GRN) shall be blocked for further used until the discharge 

of transit regime. Where this transit regime is discharged by the customs office of departure, the 

guarantee reference number (GRN) shall be unblocked and it shall be further used. 

4.2.1.2 Individual guarantee in the form of single guarantee undertaking 

- The individual guarantee in the form of single guarantee undertaking shall be registered with a guarantee 

reference number (GRN) when the customs office of guarantee of Macedonian customs administration: 

o approves the guarantor to act as a guarantor for transit regime, 

o accepts the individual guarantee in the form of single guarantee undertaking. 

- The individual guarantee in the form of single guarantee undertaking shall be used for only one transit 

operation. 

- Only in specific case and based on the decision of Macedonian customs administration the individual 

guarantee in the form of single guarantee undertaking shall be used for repetitive use, i.e. for successive 

transit operations. 

- Where the customs office of guarantee of Macedonian customs administration accepts the individual 

guarantee in the form of single guarantee undertaking and this individual guarantee in the form of single 

guarantee undertaking is registered with a guarantee reference number (GRN), the customs office of 

guarantee shall issue: 

o decision on approval of the guarantor to act as a guarantor for transit regime, 

o decision on acceptance of individual guarantee in the form of single guarantee undertaking (GRN), 

o access code (PIN) to be used by a principal for authorised use of guarantee. 

- Where the guarantee reference number (GRN) is used by a principal in his transit declaration and before 

the acceptance of this declaration, at least the following data shall be checked: 


o access code (PIN), 

o principal, 


o goods listed in the individual guarantee in the form of single guarantee undertaking, 


- Where the goods are released for transit regime the guarantee reference number (GRN) of individual 

guarantee in the form of single guarantee undertaking shall be blocked for further use. 

- Only in specific case and based on the decision of Macedonian customs administration where the 

individual guarantee in the form of single guarantee undertaking can be repetitively used for successive 

transit operations, this guarantee reference number (GRN) shall be blocked for further used until the 

discharge of transit regime. Where this transit regime is discharged by the customs office of departure, 

the guarantee reference number (GRN) shall be unblocked and it shall be further used. 

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4.2.1.3 Individual guarantee in the form of guarantee vouchers 

- The guarantee undertaking for individual guarantee in the form of guarantee vouchers shall be registered 

with a guarantee reference number (GRN) when the customs office of guarantee of Macedonian customs 

administration: 


o accepts the guarantee undertaking for individual guarantee in the form of guarantee vouchers. 

- The individual guarantee in the form of guarantee voucher shall be used for only one transit operation. 

- Where the customs office of guarantee of Macedonian customs administration accepts the guarantee 

undertaking for individual guarantee in the form of guarantee vouchers and this guarantee undertaking 

for individual guarantee in the form of guarantee vouchers is registered with a guarantee reference 

number (GRN), the customs office of guarantee shall issue: 


o decision on acceptance of guarantee undertaking for individual guarantee in the form of guarantee 

vouchers (GRN), 

o structure of guarantee reference number of vouchers issued by a guarantor based on these decisions, 

o form/way of notification of access code (PIN) to guarantee reference number of voucher issued by a 

guarantor be used by a principal for authorised use of guarantee. 

- Where the guarantee reference number (GRN) and access code (PIN) are used by a principal in his 

transit declaration and before the acceptance of this declaration, at least the following data shall be 

checked: 

o guarantee reference number(s) (GRNs), 

o access code(s) (PINs), 

o principal, 

o amount of guarantee (number of vouchers), 


- Where the goods are released for transit regime the guarantee reference number (GRN) of guarantee 

voucher shall be blocked for further use. 

4.2.1.4 Comprehensive guarantee 

- The guarantee undertaking for comprehensive guarantee shall be registered with a guarantee reference 

number (GRN) when the customs office of guarantee of Macedonian customs administration: 


o accepts the guarantee undertaking for comprehensive guarantee. 

- The comprehensive guarantee shall be used for several transit operations. 


undertaking for comprehensive guarantee and this guarantee undertaking for comprehensive guarantee is 

registered with a guarantee reference number (GRN), the customs office of guarantee shall issue: 


o decision on acceptance of guarantee undertaking for comprehensive guarantee (GRN), 

o form/way of notification of changes of access code(s) (PIN) to guarantee reference number to be 

used by a principal for authorised use of guarantee. 



checked: 



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Ref: PHASE V 

o principal, 

o actual amount of reference amount of guarantee, 


- Where the goods are released for transit regime the amount of possible customs debt (calculated or 

estimated at the customs office of departure) shall be debited from the actual amount of reference 

amount of comprehensive guarantee. 

- Where the actual amount of reference amount of comprehensive guarantee is not sufficient to cover the 

possible customs debt (calculated or estimated at the customs office of departure) on declared goods, this 

comprehensive guarantee shall be blocked and this information shall be sent from the Guarantee 

management sub-application: 

o to the CDPS to inform the customs officer at the customs office of departure, 

o via the CDPS to the principal. 


sent from this office to the customs office of departure. In case that the comprehensive guarantee was 

used, the customs office of departure based on this information shall notify that to the customs office of 

guarantee. Based on this information the amount of possible customs debt (calculated or estimated at the 

customs office of departure) shall be credited back to the actual amount of reference amount of 

comprehensive guarantee. 





guarantee. 

- At any time the principal shall have a possibility to: 

o change the accession code (PIN) of his comprehensive guarantee, 

o check the actual amount of reference amount of his comprehensive guarantee. 

- At any time the customs office of guarantee shall have a possibility to: 

o change the accession code (PIN) of comprehensive guarantee, based on the request of a principal, 

o check the actual amount of reference amount of comprehensive guarantee, 

o monitor the changes of actual amount of reference amount of comprehensive guarantee. 

4.2.1.5 Comprehensive guarantee waiver 

- The authorisation for use of comprehensive guarantee waiver shall be registered with a guarantee 

reference number (GRN) by the customs office of guarantee of Macedonian customs administration. 

- The comprehensive guarantee waiver shall be used for several transit operation. 

- Where the customs office of guarantee of Macedonian customs administration authorises the 

comprehensive guarantee waiver and this comprehensive guarantee waiver is registered with a guarantee 

reference number (GRN), the customs office of guarantee shall issue: 

o decision on authorisation of the comprehensive guarantee waiver (GRN), 


used by a principal for authorised use of comprehensive guarantee waiver. 



checked: 



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o principal, 

o actual amount of reference amount of comprehensive guarantee waiver, 

o whether the comprehensive guarantee waiver is not blocked. 

- Where the goods are released for transit regime the amount of possible customs debt (calculated or 

estimated at the customs office of departure) shall be debited from the actual amount of reference 

amount of comprehensive guarantee waiver. 

- Where the actual amount of reference amount of comprehensive guarantee waiver is not sufficient to 

cover the possible customs debt (calculated or estimated at the customs office of departure) on declared 

goods, this comprehensive guarantee waiver shall be blocked and this information shall be sent from the 

Guarantee management sub-application: 

o to the CDPS to inform the customs officer at the customs office of departure, 

o via the CDPS to the principal. 


sent from this office to the customs office of departure. In case that the comprehensive guarantee waiver 

was used, the customs office of departure based on this information shall notify that to the customs office 

of guarantee. Based on this information the amount of possible customs debt (calculated or estimated at 

the customs office of departure) shall be credited back to the actual amount of reference amount of 

comprehensive guarantee waiver. 





guarantee. 

- At any time the principal shall have a possibility to: 

o change the accession code (PIN) of his comprehensive guarantee waiver, 

o check the actual amount of reference amount of his comprehensive guarantee waiver. 


o change the accession code (PIN) of comprehensive guarantee waiver, based on the request of a 

principal, 

o check the actual amount of reference amount of comprehensive guarantee waiver, 

o monitor the changes of actual amount of reference amount of comprehensive guarantee waiver. 

4.2.2 Guarantees in other regimes than transit regime 

- The separate registry shall be for the guarantees to be used by a declarant for a import regime and/or for 

a temporary storage. 

4.2.2.1 Guarantee in the form of cash deposit 

- The guarantee in the form of cash deposit shall be registered with a guarantee reference number (GRN) 

when the amount of guarantee was delivered on a bank account of Macedonian customs administration 

and it is confirmed by the Accounting management system. 

- The amount of guarantee in the form of cash deposit shall be used for: 

o only one import operation and after that it will be returned to the declarant, 

o repetitive use, i.e. for successive import operations. 

- Where the guarantee reference number (GRN) is used by a declarant in his import or summary 

declaration and before the acceptance of this declaration, at least the following data shall be checked: 


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o declarant, 



- Where the goods are released for import regime or they are placed into the temporary storage facility the 

guarantee reference number (GRN) of guarantee in the form of cash deposit shall be blocked for further 

use. 

- Where the guarantee in the form of cash deposit can be used only for one import operation and after that 

it will be returned to the declarant, this guarantee reference number (GRN) shall not be further used. 

- Where the guarantee in the form of cash deposit can be repetitively used for successive import 

operations, this guarantee reference number (GRN) shall be blocked for further used until the discharge 

of import regime. Where this import regime is discharged by the customs office of import, the guarantee 

reference number (GRN) shall be unblocked and it shall be further used. 

4.2.2.2 Individual guarantee in the form of single guarantee undertaking 

- The individual guarantee in the form of single guarantee undertaking shall be registered with a guarantee 

reference number (GRN) when the customs office of guarantee of Macedonian customs administration: 

o approves the guarantor to act as a guarantor for import regime or for temporary storage, 

o accepts the individual guarantee in the form of single guarantee undertaking. 

- The individual guarantee in the form of single guarantee undertaking shall be used for only one import 

operation. 

- Where the customs office of guarantee of Macedonian customs administration accepts the individual 

guarantee in the form of single guarantee undertaking and this individual guarantee in the form of single 

guarantee undertaking is registered with a guarantee reference number (GRN), the customs office of 

guarantee shall issue: 

o decision on approval of the guarantor to act as a guarantor for import regime or for temporary 

storage, 

o decision on acceptance of individual guarantee in the form of single guarantee undertaking (GRN), 

o access code (PIN) to be used by a declarant for authorised use of guarantee. 

- Where the guarantee reference number (GRN) is used by a declarant in his import declaration or this 

summary declaration and before the acceptance of this declaration, at least the following data shall be 

checked: 


o access code (PIN), 

o declarant, 


o goods listed in the individual guarantee in the form of single guarantee undertaking, 


- Where the goods are released for import regime or for temporary storage the guarantee reference number 

(GRN) of individual guarantee in the form of single guarantee undertaking shall be blocked for further 

use. 

4.2.2.3 Comprehensive guarantee 

- The guarantee undertaking for comprehensive guarantee shall be registered with a guarantee reference 

number (GRN) when the customs office of guarantee of Macedonian customs administration: 

o approves the guarantor to act as a guarantor for import regime or for temporary storage, 

o accepts the guarantee undertaking for comprehensive guarantee. 

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- The comprehensive guarantee shall be used for several import operations. 


undertaking for comprehensive guarantee and this guarantee undertaking for comprehensive guarantee is 

registered with a guarantee reference number (GRN), the customs office of guarantee shall issue: 

o decision on approval of the guarantor to act as a guarantor for import regime or for temporary 

storage, 

o decision on acceptance of guarantee undertaking for comprehensive guarantee (GRN), 


used by a declarant for authorised use of guarantee. 

- Where the guarantee reference number (GRN) and access code (PIN) are used by a declarant in his 

import declaration or his summary declaration and before the acceptance of this declaration, at least the 

following data shall be checked: 



o declarant, 

o actual amount of reference amount of guarantee, 


- Where the goods are released for import regime or for temporary storage the amount of possible customs 

debt (calculated or estimated at the customs office of import) shall be debited from the actual amount of 

reference amount of comprehensive guarantee. 

- Where the actual amount of reference amount of comprehensive guarantee is not sufficient to cover the 

possible customs debt (calculated or estimated at the customs office of import) on declared goods, this 

comprehensive guarantee shall be blocked and this information shall be sent from the Guarantee 

management sub-application: 

o to the CDPS to inform the customs officer at the customs office of import, 

o via the CDPS to the declarant. 

- Where the import regime or the temporary storage has been discharged (i.e. the moment when the 

customs office of discharge is in a position to establish, on the basis of a comparison of the data available 

to this customs office and those available to the customs office of import, that the regime has ended 

correctly) the customs office of departure shall notify that to the customs office of guarantee with the 

request for release of a used guarantee. Based on this information the amount of possible customs debt 

(calculated or estimated at the customs office of import) shall be credited back to the actual amount of 

reference amount of comprehensive guarantee. 

- At any time the declarant shall have a possibility to: 

o change the accession code (PIN) of his comprehensive guarantee, 

o check the actual amount of reference amount of his comprehensive guarantee. 


o change the accession code (PIN) of comprehensive guarantee, based on the request of a declarant, 

o check the actual amount of reference amount of comprehensive guarantee, 

o monitor the changes of actual amount of reference amount of comprehensive guarantee. 

4.2.3 Electronic communication with Office of Guarantee 

- The electronic communication of a declarant with the customs office of guarantee regarding a 

comprehensive guarantee or individual guarantee in the form of single guarantee undertaking (e.g. 

management of PIN (access code) and use of comprehensive guarantee or individual guarantee) shall 


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import declaration or summary declaration, 


cross-check of information from box 14 of import declaration or summary declaration, 



valid, 





4.3 Risk analysis and risk management system 

- The principle of customs control is the proper application of customs regulations and compliance with 

other legal and regulatory requirements, with maximum facilitation of international trade and travel. 

Customs controls should therefore be kept to the minimum necessary to meet the main objectives and 

should be carried out on a selective basis using risk management techniques to the greatest extent 

possible. 

- Application of the principle of customs controls will allow Macedonian customs administrations to: 

o focus on high-risk areas and therefore ensure more effective use of available resources, 

o increase ability to detect offences and non-compliant traders and travellers, 

o offer compliant traders and travellers greater facilitation and 

o expedite trade and travel. 

- The advantage of using information and communication technologies for customs control purposes is the 

ability to make information easily available to all authorised customs officials. Automation opens up the 

possibility of accessing information held on databases maintained by other law enforcement agencies, 

such as police records, immigration files, etc. The application of information and communication 

technologies also allows customs officials to assess various data, such as selectivity criteria, speedily and 

accurately, in order to identify their usefulness and helps them to react quickly to changing 

circumstances. 

- In ensuring compliance with customs regulations, in order to make efficient use of scarce resources, 

customs administration must employ selectivity and risk assessment techniques. While these techniques 

are not necessarily dependent on information technology for their implementation, they cannot really be 

applied efficiently and consistently without it. In an automated environment the same selectivity and risk 

assessment principles can be applied to both goods and persons. 

- This part has be developed in close cooperation with the International Convention on the Simplification 

and Harmonisation of Customs Procedures 16 and the Guidelines to International Convention on the 

Simplification and Harmonisation of Customs Procedures 17 . 

- 

4.3.1 Risk management 

- Risk management is fundamental to the effective targeting of consignments for examination. Selectivity 

profiles are only as good as the information they contain. Regular review of profiles will tell customs 

officials which data elements and combinations of data elements have successfully detected noncompliant 

declarations. Analysis of the declaration information itself will also afford clues to trends and 

identify potentially high-risk consignments. 

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- The principal difference between international/national and local profiling is that international/national 

profiles are mandatory for all customs offices whereas local profiles only concern a single customs office 

or a small group of offices. However, information from local profiles should be used as part of the 

general risk analysis, and where appropriate, upgraded to national status. All profiles should be reviewed 

on a regular basis. For security purposes, steps should be taken to identify those authorised to change 

profiles, at both levels. 

4.3.2 Risk management within the customs authorities 

4.3.2.1 The context 

- Risk management within customs authorities can be strategic, operational or tactical. It should be 

remembered that the risk management process can apply across all of these levels. 

- Strategic risk management - by studying comprehensive information, Customs administrations can 

identify areas of risk, sift out those of minor importance, and intervene only where experienced and 

practical judgement indicates it is necessary. Risk areas in the Customs context can include social issues 

(exclusion of drugs, pornography, etc.), import/export prohibitions and restrictions (e.g. CITES), public 

health, environment, commercial policy measures (e.g. IPR, GSP), quotas, and duty and tax issues. 

- Operational risk management - is the determination of the level of control necessary to deal effectively 

with the assessed risk. An example of this is determining the audit controls applied to an importer or 

how to deploy limited staff and equipment effectively. Using this approach the customs authority moves 

from being a "gatekeeper" checking every movement, to checking only selected movements which 

demonstrate the greatest risk. 

- Tactical risk management - is used by officers at their workplace in dealing with immediate situations. 

Using set procedures combined with intelligence, experience and skill, they decide which movements 

require greater controls. 

4.3.2.2 Selectivity, Profiling and Targeting 

- Selectivity, profiling and targeting are integral parts of risk management. Selectivity criteria for dutiable 

goods include the history of the importer, exporter, carrier, agent, etc., the origin and routing of the 

goods, and prohibitions or restrictions. Risk indicators are specified selectivity criteria such as: specific 

commodity code, country of origin, country whence consigned, licensing indicator, value, trader, level of 

compliance, type of means of transport, purpose of the stay in the customs territory, financial 

consequences, or financial situation of the trader/person. 

- This is the process that will determine whether or not a particular consignment or person needs looking 

at more closely. In an automated environment four selectivity filters can be applied, namely 

international, national and local profiles and a random selection system. 

- The system designer should be aware that for building up a set of profiles the system needs to be flexible 

and capable of handling not only simple individual data elements but relatively complicated 

combinations of data elements as well. Using combinations allows Customs authority to fine-tune its 

targeting capabilities. Thus, Customs authority might, for example, only want to select a particular 

commodity if it comes from a particular country and not if it comes from any other country. Annex 3 and 

Annex 4 to this document outline the conceptual approach of a selectivity system (see Chapter 8). 

- The principal difference between international/national and local profiling is that international/national 

profiles are mandatory for all Customs offices whereas local profiles only concern a single Customs 

office or a small group of offices. However, information from local profiles should be used as part of the 

general risk analysis, and where appropriate, upgraded to national status. All profiles should be reviewed 

on a regular basis. For security purposes, steps should be taken to identify those authorised to change 

profiles, at both levels. The random selection system uses an algorithm to select a declaration for further 

examination by Customs. It is also important for the system to allow for monitoring of the co-ordinated 

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interaction between the three levels of selectivity so that the overall target for examinations is not 

exceeded. 

- The system will also have to be designed to ensure that all the data go through the international/national 

profiles but only the declaration data relevant to a specific region or customs office go through the local 

profiles for that region or office. Facilities are often included to enable profiles to be switched off 

temporarily by authorised managers. 

- Risk profiling is the means by which customs authority puts risk management into practice. It replaces 

random examination of documents and goods with a planned and targeted working method, making 

maximum use of Customs resources. A risk profile is a document which can be set out in a number of 

ways but it should be comprehensive and relevant to the traffic throughput in a Customs office. 

- The risk profile should contain a description of the risk area, an assessment of the risk, the countermeasures 

to be taken, an action date, the results and an evaluation of the effectiveness of the action 

taken. A risk profile can be kept in a binder or on a local computer and it should be as accessible as 

possible to Customs officers. Once established, the profiles along with other information and intelligence 

will provide a basis for targeting potentially high risk movements of consignments, means of transport, 

or travellers. 

Quota kind of goods textiles under quota textiles under quota AND/OR 

GSP country of origin specific country of origin specific country of origin AND/OR 

CITES transport route unusual transport route - unusual transport route AND/OR 

Trader principal specific principal specific principal 

4.3.2.3 Evaluation and review 

- To remain effective any system of risk management has to test the assessment of previously identified 

risks and be flexible enough to reflect newly identified risks. Evaluation of the effectiveness of risk 

management should be undertaken regularly at all stages. The success rate is an important criterion for 

evaluating the effectiveness of the risk profiles. 

- Evaluation and review should be carried out by customs authorities through a regular compliance 

measurement process. Although the scope and methodologies of these reviews differ, their objective is to 

identify weaknesses in the control programme and to make recommendations for improvement. 

- Risk profiles should be reviewed at regular intervals to ensure that they are always up to date, and to rid 

the system of information that is no longer relevant. It is important also to retain an element of surprise 

by carrying out random checks, because companies that are in regular contact with Customs will be 

aware of profiling methods or sometimes the profiles themselves. 

- These random checks can also provide a cost effective means of identifying other types of risk and of 

monitoring or estimating their significance, or any changes in the risk pattern. Review and evaluation 

within the risk management process should be incorporated into a regular review procedure to measure, 

assess and evaluate the effectiveness of the overall Customs control programme and should take into 

account the findings of external government audits. 

4.3.2.4 Compliance Measurement Areas 

- Using the risk management programme, Customs should identify the priority areas to focus their 

resources. One approach is to consider that in some countries or economic unions, as much as 10% of 

the traders account for over 80% of the imports and exports. By focusing on the top 5-10% of these 

highest volume manufacturers, importers, exporters and commodities, Customs can ensure that those 

which have the most significant impact on the national economy are being reviewed most effectively. 

- The areas may include: 

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o Documentary issues: 

→ Proper tariff classification by traders, 

→ Proper valuation by traders, 

→ Country of origin. 

o Procedural issues : 

→ Importation and exportation (from the goods declaration through revenue collection), 

→ Transit operations, 

→ Warehousing, Free Trade Zones, Processing. 

o Revenue issues : 

→ Timely and accurate revenue payments, 

→ Proper posting of securities. 

o Transport issues : 

→ Accurate reporting of the quantity of goods, 

→ Accurate description of goods on the manifest and/or transport document, 

→ Accuracy of container quantities and identification numbers, 

→ Transporter compliance. 

o Specific concerns : 

→ Compliance by tariff number or range of tariff numbers, 

→ Public health and safety issues, 

→ Intellectual property rights and copyright issues, 

→ Compliance with trade agreements, 

→ Proper country of origin marking on goods, 

→ High revenue commodities, 

→ Selected traders. 

4.3.2.5 Use of information technology for effective implementation of Risk Management 

- The use of information technology is an effective tool for risk management. It enables a more rapid 

analysis of selectivity criteria than would be possible manually. Automation allows Macedonian customs 

administration to establish a national database of information on all transactions and movements which 

can be updated and used for rapid information sharing and identification of changing risk areas. It can 

also provide a database of all risk profiles which would form the basis for a selectivity module within an 

automated clearance system. 

- An automated system allows Macedonian customs administration to subject declarations to a series of 

selectivity filters to determine which declarations may require further examination. Such a system may 

direct claims to different routes. 

4.4 Tarim (TARIC) 

4.4.1 General conditions of Tarim (TARIC) 

- The online customs tariff database, also called the TARIC, is a multilingual database in which are 

integrated all measures relating to tariff, commercial and agricultural legislation. By integrating and 

coding these measures, the TARIC secures their uniform application by all EU member states and gives 

all economic operators a clear view of all measures to be undertaken when importing or exporting 

goods. It also makes it possible to collect Community-wide statistics for the measures concerned. 

- The online customs tariff database which shall be developed for Macedonian customs administration, 

also called the Tarim, shall be a multilingual database in which shall be integrated all measures relating 

to tariff and commercial legislation. By integrating and coding these measures, the Tarim shall secure 

their uniform application by all Macedonian customs offices and gives all economic operators a clear 

view of all measures to be undertaken when importing or exporting goods. 

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4.4.2 Content of Tarim (TARIC) 

- The Tarim (TARIC) shall contain the following main categories of measures: 

o Tariff measures: 

→ Third country duty rates, as defined in the Combined Nomenclature 

→ Suspensions of duties; 

→ Tariff quotas; and 

→ Tariff preferences. 

o Commercial measures: 

→ Antidumping measures; and 

→ Countervailing duties measure. 

o Tax-tariff measures: 

→ information relating to the rates of VAT; and 

→ information relating to the rates of excises. 

o Measures relating to restriction of movements: 

→ Import and export prohibitions; 

→ Import and export restrictions; and 

→ Quantitative limits. 

o Measures for gathering of statistical data: 

→ Import surveillances; 

→ Export surveillance. 

4.4.3 Information flows 

- The following statements define the basic information flows which occur involving the Tarim (TARIC) 

system: 

o Combine Nomenclature, Quota and Suspensions deliver data to the Tarim (TARIC) system for 

integration purposes. 

o Tariff applications such as Accounting management system sub-application, Binding Tariff 

Information, Authorisation sub-application, Risk analysis and risk management system, 

Suspensions, Quota and Surveillance use Tarim (TARIC) as a reference data system in order to 

validate nomenclature codes, geographical areas or to retrieve a duty rate expression for a given 

nomenclature code. 

o All Macedonian customs offices shall receive on a daily basis all stable updates performed in the 

Tarim (TARIC) system. 

o A daily update file is sent to Data Dissemination System (to traders and associations). 

o Relevant Macedonian ministries (e.g. Ministry of Finances, including Public Revenue Office, 

National Bank of the RM, Ministry of Interior, Ministry of Agriculture, Forestry and Water Supply, 

Ministry of Health, Ministry of Environment and Physical Planning, Ministry of transport and 

Communications, Ministry of Culture, Ministry of Economy, Directorate for Radiation Security, 

Institute for standardisation, State Statistical Office) shall receive Tarim (TARIC) data to populate 

their local databases. 

- Daily transmissions of Tarim (TARIC) data via an electronic network guarantee immediate and correct 

information for all Macedonian customs offices with the goal of maximising automatic customs 

clearance. 

- The same information is also disseminated towards third parties such as economic operators, national or 

international organisations, and trade associations. The Tarim (TARIC) database shall be available 

online on the website of Macedonian customs administration. 

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4.4.4 Business Process and Security Requirements 

- Data management = Central administration of Macedonian customs administration shall create and 

maintain the Tarim (TARIC) data. 

- Data dissemination = A daily update file is produced and made available for all Macedonian customs 

offices, Data Dissemination System (to traders and associations) and other Macedonian ministries. 

- Data consultation = Other Macedonian ministries and applications consult the TARIC data. 

- Confidentiality = All parties within both the Central administration of Macedonian customs 

administration and all Macedonian customs offices must ensure that only legitimate users are able to 

gain access to the confidential Tarim (TARIC) data. 

4.5 Accounting management system sub-application 

4.5.1 General conditions of Accounting management system sub-application 

- The revenue collection is one of their primary functions. Therefore the automation of the revenue 

accounting process via Accounting management system sub-application is an essential part of any 

integrated Customs IT system and it should be closely connected with CDPS. The Accounting 

management system sub-application (revenue accounting system) must: 

o account for all duties collected and refunded; 

o provide a mechanism for the collection and refund of duties at the time of clearance; 

o provide a mechanism for the deferment of duty payments for a specified period. 

- The application of a deferred payments system requires the establishment of a trader registration system. 

This controls the guarantees and identifies the revenues payable over a specified period of time. 

- In the Accounting management system sub-application (revenue accounting system) the following tasks 

are ideally suited to the application of IT: 

o automated control of duty security, i.e. the communication with the Guarantee management subapplication; 

o maintenance of the traders' deferred payment accounts; and 

o production of fast and accurate revenue accounts. 

- At the time of clearance, duty can be collected by accepting cash, cheques, bank drafts, credit cards and 

debit cards from the declarant and/or by using real-time electronic funds transfer payment methods. 

- Macedonian Customs Authorities must be able to reconcile the actual duties collected with the total 

duties calculated by the CDPS (goods declaration system). Typically, the system should record the actual 

duty amounts collected for each transaction together with the MRN and the means of payment. 

Normally, the type of duty (customs duty, VAT, excise, export tax, etc.) with the corresponding amount 

is also recorded, thus allowing the Macedonian Customs Authorities to determine for each declaration 

how much duty is collected for each duty type. 

- The acceptance of payment cards means that Macedonian Customs Authorities shall install the necessary 

technology linking the Customs offices to the banking system, in order to validate the details on the card 

and ensure acceptance of the total duty amounts. 

- The application of a deferred payments system differs significantly from the collection of duty at the 

time of clearance. Such systems are based on maintaining individual accounting information for each 

approved declarant or trader. Normally, a maximum limit on deferred duty is agreed between the trader, 

Macedonian Customs Authorities and the trader’s bank through the issuing of a guarantee. Details of this 

amount, together with details of each transaction (MRN - Customs declaration number and duty 

payable), are maintained on a database, which is linked to the traders registration system. With the 

implementation of an automated revenue collection system, a national deferred payment system can be 

easily administered. 

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- Where information is exchanged electronically, the Accounting management system sub-application will 

send via the Guarantee management sub-application a response message to the trader indicating that 

duties cannot be deferred due to insufficient credit. The trader would normally be able to submit a 

request for information concerning the deferred account balance or a statement of the account. 

- When the duty becomes payable, the total amounts owed by each approved trader together with their 

bank account details (account number, branch sort code, etc.) should be transferred to the relevant bank. 

The question of agreement between Macedonian customs authorities and the banks on the information 

exchange standard and the medium (EDI, Internet, etc.) will need to be addressed. International standard 

messages designed for use in the EDI environment are available for the transmission of payment 

information. 

5. TECHNICAL REQUIREMENTS 

5.1 Introduction of concept and architecture 

The logical architecture of CDPS is with multiple tiers. It requires no client installation thus 

reducing the total cost of ownership. Such architecture works in various application scenarios and 

deployment patterns. Consequently, the same CDPS application can be deployed in different 

environments such as production, testing, training and conformance testing environments. We 

recommend the use of a Centralised data repository. Recommended multi-tier logical architecture 

offers the following benefits: Logically organized code; Easier maintenance; Better reuse of code; 

Better team development experience; Higher clarity in coding; Manageability and maintainability; 

Works in various application scenarios and deployment patterns; Decoupled Presentation and 

Business Logic facilitating scalability; Separate interface and business logic components allowing 

manageable and maintainable interfaces with external entities; The business logic in the Business 

Tier can be wrapped in a number of web services and thus made available to external clients; 

Addresses security considerations from the start and in-depth. 

More details on the proposed technical architecture can be found in the document “Customs Declaration 

Processing System: Functional and Technical Architecture”. 

Requirements related to the Common Domain are of lower priority compared to the requirements related to 

the National and External Domain. Implementation of the Common Domain requirements can be postponed 

until prior to the accession of Macedonia to EU. 

5.2 General Technical Requirements 

This section provides an overview of the general technical requirements that have to be met by 

every software application which is part of CDPS. 

5.2.1 Networking Requirements 

This chapter provides the networking requirements for the CDPS whether it is developed, 

customised or a combination of both. 

Number Description 

NR-0000 The communication network(s) has to be sized by MCA and CDPS vendor to 

ensure the communication between HQ and BCOs and to meet the national 

performance requirements. 

NR-0001 The connection between the External Domain and the CDPS is recommended to 

be a direct connection (e.g. through direct line), or to use strong encryption and 

authentication mechanism e.g. VPN through IPSec. 

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Number 

NR-0002 

Description 

All Regional Customs Offices, Inland Customs Office, and Border Crossing 

Offices must be connected to the Internet via two communication links from two 

independent Internet providers 

Table 3: General networking requirements 

5.2.1.1 Common Domain 

Additionally, following requirements have to be satisfied regarding the connection to the Common 

Domain. 


GR-0010 MCA has to be connected to only one operational CCN Gateway in order to 

ensure a connection with CCN. It might be possible for MCA to foresee several 

operational Gateways for performance reasons. However, only one address 

should be used to point to the Gateways. 

GR-0020 CSI protocol has to be used for the business-to-business exchange of all 

messages. 

GR-0030 

GR-0040 

GR-0050 

GR-0060 

GR-0080 

GR-0090 

GR-0100 

GR-0110 

GR-0120 

GR-0130 

The hardware for installation of the CCN Gateway has to be provided by the EC. 

MCA can provide the national configuration information to the CCN Technical 

Centre (CCN/TC) for the generation and installation of the CCN Gateway 

installation files. 

The necessary network infrastructure has to be provided to ensure the 

communication between the CCN Gateway and the CDPS 

The connection between the CCN Gateway and the CDPS is recommended to be 

a direct connection (e.g. through LAN or direct line), or to use strong 

authentication CSI security services in order for the CDPS platform to be 

considered as trusted. 

When connected to the Common Domain Network, MCA must provide one 

network address (IP address) to the CCN Technical Centre (CCN/TC) and must 

conform to the logical address specification as defined in [A01], [A02], [A03], 

and [A04]. 

A National Administration developing an NDCA has to obtain the CSI stack and 

CSI APIs. These can be obtained from CCN/TC. 

A Backup ISDN connection to the CCN network, provided by CCN/TC, has to 

be available. 

A Backup CCN Gateway has to be online and connected to the LAN (in order to 

receive the replication and synchronisation updates of the X.500 Directory) and 

available for manual switching. 

Every CCN Gateway has to be configured per MCA’s configuration files. 

Every CCN Gateway has to be configured to automatically send daily technical 

statistics on the Information Exchanges handled. This has to be in line with the 

specifications defined in [A01], [A02], [A03], and [A04]. 

Table 4: Networking requirements for Common Domain 

5.2.2 Modes of operation 

Information Exchanges can be performed for several reasons, namely for operational purposes, test 

purposes or training purposes. 

Number 

Description 

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Number 

GR-2000 

GR-2010 

GR-2020 

GR-2030 

Description 

CDPS has to support the existence of at least four environments: 

• One production environment 

• One test environment 

• One training environment 

• One conformance testing environment 

The production, test, training, and conformance testing environments must be 

logically disjoint. It is strongly advised that the production, test, training, and 

conformance testing environments are physically disjoint. 

Test application and data, training application and data, conformance testing 

application and data, and production application and data must be separated 

from each other. 

It has to be possible to switch between the production, testing, training, and 

conformance testing context. 

Table 5: General requirements for Operation Modes 

5.2.3 Globalisation and Localisation 

The requirements for globalisation, localisation, regional settings, and Unicode support are given in 

this section. The character sets and the Data Item conventions for eCustoms systems that are 

defined explicitly in [A01], [A02], [A03], and [A04] are applicable to CDPS. 

Number 

GR-3000 

GR-3010 

GR-3020 

Description 

User interface must be in Macedonian language 

CDPS must support date, time, currency and number format, and other regional 

and cultural conventions in Republic of Macedonia 

CDPS has to support UTF-8 for XML messages. 

Table 6: General requirements for Regional Support. 

5.2.3.1 Common Domain 

Additionally, following requirements have to be satisfied regarding the connection to the Common 

Domain. 

GR-3030 CDPS has to support only UNOC as the default character set in all data-items 

(non-language sensitive text fields and numeric fields) in EDIFACT messages. 

GR-3040 CDPS has to support UNOC, UNOD or UNOF as the character set in all 

language-sensitive text fields in EDIFACT messages or UTF-8 for XML 

messages. 

GR-3050 CDPS has to be able to convert (transliterate) the character sets of the EDIFACT 

messages (namely UNOC, UNOD and UNOF) or XML messages (UTF-8) into 

the character set(s) used internally in CDPS. 

Table 7: Regional Support requirements related to Common Domain. 

5.2.4 Fallback and availability 

5.2.4.1 Overview 

There are three methods to increase the availability and reliability of CDPS 

• Redundant communication lines: In [R17] we suggested that for reliability reasons in the 

future all Regional Customs Offices, Inland Customs Office, and Border Crossing Offices are 

given broadband access to the Internet via two communication links from two independent 

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Internet providers. In addition to the existing communication links (optical cables of 

Macedonian railway and Ministry of Interior Affairs, ADSL by Macedonian Telekom), the 

introduction of a second broadband access to the Internet will become even more feasible and 

economically justified with the near-future introduction of the WiMAX broadband service. For 

security reasons, every Customs Office needs to be connected to the MCA Headquarters and 

thus the central installation of CDPS via a VPN which uses IPSec tunnelling mode. The use of 

two independent Internet providers significantly reduces the probability of loss of connection 

between COs and HQ. Short-period losses of communication links from one Internet provider 

shall have no impact on the CDPS operations and shall not be noticed by the end users. 

Additional costs due to the existence of redundant communication links between COs and HQ 

will be more than compensated by the increased overall reliability of CDPS, and improved user 

experience and satisfaction. However, this method only affects the communications 

infrastructure, but does not add any additional technical or functional requirements for CDPS. 

Hence it does not increase the licensing and customisation costs for CDPS 

• Paper-based fall-back procedures: Fallback and recovery procedures must be also foreseen in 

order to minimise the period of the CDPS central installation unavailability. For the IT services 

which are considered to be time critical, organisational fallback solutions (alias Business 

continuity plan) must be defined and supported eventually by legislation. In the very rare cases 

where both communications links between a BCO and HQ are down for a significant period of 

time which is long enough to influence the normal operations of a BCO, a paper-based 

procedure needs to be at disposal to the customs officers. After the communications links have 

been restored, CDPS shall allow the end–users to enter the data from the paper-based procedure. 

• Offline working mode: Due to the high-availability requirement for CDPS, in [R17] we 

elaborated on the existence of an offline working mode for the BCOs with non-reliable 

communication links to the CDPS installation at the MCA HQ. A cut-down version of CDPS 

needs to be installed on a local server at each BCO. The local version of CDPS will implement 

only the functionality which is absolutely necessary to allow BCOs to continue the normal 

operations during the brief periods of lost connection to MCA HQ. In the online mode, the 

central server installation of CDPS is used over the Internet. For the off-line mode, a cut-down 

local installation of CDPS with Oracle DB personal edition is used. The offline mode can be 

used when an Internet access is not available. When in offline mode, CDPS still supports 

multiple users (from the same border crossing office). When the connection to the HQ is 

restored after a period of lost connection, the local copy of the database needs to synchronise 

with the central copy. This is a two-directional merge-type synchronisation. Synchronisation 

should be done as soon as possible in order to minimise the number of conflicts. However, data 

replication, data synchronisation, shared data ownership between BCOs and HQ, and the need 

for multiple installations of CDPS can significantly increase the development/customisation 

costs of CDPS, the maintenance costs of CDPS, and the architectural complexity of CDPS. 

Taking into account the advantages and drawbacks of the above three methods, with the aim to 

increase the reliability and availability of CDPS it is our recommendation to implement the first two 

methods only, namely: Redundant communication lines and Paper-based fall-back procedures. It is 

estimated that the additional costs for an offline working mode related to software development, 

customisation and maintenance will significantly outweigh the benefits in the form of increased 

availability. 

5.2.4.2 Requirements 

In order to ensure a proper handling of messages during downtimes, the necessary precautions have 

to be taken. 

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Number 

AR-0000 

AR-0010 

AR-0020 

AR-0030 

AR-0040 

AR-0050 

AR-0060 

AR-0070 

AR-0080 

AR-0090 

AR-0100 

AR-0110 

AR-0120 

Description 

In case CDPS fails or is shut down for maintenance, incoming messages must be 

queued. 

Immediate fallback to manual procedures is required for high-priority messages 

during CDPS downtime. 

MCA is responsible for providing the availability of the National network 

covering redundancy, resilience, recovery and performance aspects (according to 

the chosen availability level). 

It is recommended that a backup machine for the CDPS should be available for 

manual switching. 

It is recommended that all servers be protected against power failure 

(Uninterruptible Power Supply). 

CDPS must operate during opening hours of all COs it serves. It must also 

operate outside those hours to carry out processes for which no intervention by 

Customs Officers is required. 

The system should support at least 1000 simultaneous active user sessions (the 

number is based on the average number of customs officers at work at the same 

time and one third of the companies involved in the customs declaration 

process). It is required that the number of active session can be changed by 

means of a configurable parameter. 

CDPS data should be backed up daily, weekly and monthly. Data backups 

should be stored in a separate location at least 30 kms from the CDPS servers. 

CDPS must provide the capability for back up and recovery of data such that the 

back up operation can be either manually initiated by operations support staff or 

automatically performed at regular pre-determined basis as specified by the 

operation support staff. 

Data older than 5 years should be archived in a different database or different 

database scheme. MCA should have access to this data through the different 

reports included in CDPS. 

The system must be deployed on load balanced server architecture. There should 

be possibility for shutting down a server for maintenance reasons and in the same 

time to keep the system fully operational. 

The deployment architecture must be designed and managed so as to ensure 

continuity of service. 

Controls must exist to limit the impact of a Denial of Service attack mounted 

against any of the system resources. 

Table 8: General requirements for fallback and availability 

5.2.4.2.1Common Domain Specific Requirements 

This chapter provides the additional fallback and availability requirements for CDPS related to 

Common Domain. These requirements will need to be satisfied prior to the accession of Macedonia 

to EU. 


AR-0005 In case CDPS fails or is shut down for maintenance, incoming messages must be 

queued. The CCN Gateway must queue the Common Domain messages. 

AR-0130 In the event that it is known that an NCA is unavailable, all messages to be sent 

to that NCA will be stored on the CCN Gateway of the MCA or in CDPS. 

AR-0140 MCA is responsible for defining rules and conditions for the message exchange 

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Number 

Description 

between MCA and the Traders. This may or may not be supported by a National 

SLA. 

5.2.5 Security 

Table 9: Common Domain specific requirements for fallback and availability 

5.2.5.1 Overview 

5.2.5.1.1Users 

The users of the system should be divided on two groups – Internal Users and External Users. 

The internal users are the customs officers involved in the process of the customs clearance 

(National Domain). The internal users will be authenticated in the system by providing username 

and password. If in the future the internal users need to electronically sign or authorize a document, 

then they will need to be issued an electronic certificate. The electronic certificate can be used for 

user authentication too. 

The external users are the users from the External Domain, namely, declarants which lodge customs 

declaration electronically in the system, employees of other government agencies, or applications 

from economic operators and other government agencies which consume the web services provided 

by CDPS. The external users can be authenticated in the system with username and password, 

electronic certificate or both. It is up to MCA to decide which of afore mentioned approaches will 

be implemented in the system. The external user should connect to the system using a secure 

protocol e.g. HTTPS. 

Additional information for every system user can be kept in the system. At least user’s personal 

names and contact information should be required by the system for every user profile. 

A link should be established in the system between the external users that represent a juridical 

person (operator) and their respective juridical person (kept in the referential data module). 

A link should be established in the system between the internal users and their customs office and 

department (also kept in the referential data module). 

There should be a possibility for activation / deactivation of a user profile. This will allow system 

administrators respectively to allow / forbid given user(s) to access the system. 

The usernames should be unique in the system. It should not be possible to have two different users 

(system users) with the same username no matter if they belong to the same or different domains. 

5.2.5.1.2Access Rights, Roles and Security 

The system should keep a list of predefined access rights (privileges) of Customs officers. For 

traders we have a authorisation for e-communication with customs authorities. Every access right 

allows the execution of a given operation or usage of a particular resource in the system. The 

system should hide the interface elements which lead to an execution of an operation (for example 

loading of data, executing a business process, saving data modifications and so on) when the user is 

not in the possession of the privilege responsible for that particular operation. 

The system should support manageable user roles of Customs officers. The roles are composed of 

access rights. A user with the corresponding access rights (system administrator) can add, delete 

and modify user roles. One or more roles should be assigned to every user in the system. 

The system will authorize a user to execute a given action or use particular data if the user is in a 

role that contains the access right defined (responsible) for this particular action or data. 

The authorization for the external users to use certain customs regimes or electronic certificates is 

decided based on information from the Authorization sub-application. The visibility of user 

interface elements and the possibility for execution of certain functions could also be realized with 

the access rights and user roles. 

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5.2.5.1.3Authentication and Digital Certificates 

As explained above, user authentication can be done with (i) username and password, and (ii) 

digital certificates. 

For the external domain it is strongly recommended that digital certificates are used for user 

authentication. 

Users from the external domain can use the same digital certificates for digital signatures too. 

Digital signatures prove the origin and integrity of data, and also provide non-repudiation security 

service. According to the Macedonian law [R18], digital signatures have the same validity as handwritten 

signatures. Digital certificates need to be issued by a certified Certificates Issuing Authority, 

such as Komercijalna Banka AD Skopje, KIBS AD Skopje, AD Makedonski Telekomunikacii, 

GlobalSign, Verisign. 

Each user must sign a document which contains the public key from his/her digital certificate. Prior 

to any data exchange between CDPS and any application from the External Domain it is necessary 

that MCA and the partners from the External Domain exchange the public key from their digital 

certificates. 

The digital certificate must be stored on a tamper-proof security device from which it cannot be 

copied. 

5.2.5.2 Requirements 

This section highlights the security requirements for CDPS.. 

Number 

SR-0010 

SR-0020 

SR-0030 

Description 

MCA must provide and guarantee the security of each CDSP module, e.g. by 

deploying firewalls. 

CDPS has to take the following security policies into account: 

• The IT and non-IT CDPS resources and assets must be protected from 

unauthorised access. 

• Precautions must be taken to ensure that confidential information is erased 

from CDPS applications and tools as soon as it is no longer required. 

• Controls should be implemented to ensure that information supplied to 

CDSP systems and tools is accurate and consistent with other information 

stored elsewhere in CDPS; 

• Data that is passed between two processing stages, does so without 

alteration, loss, or addition; 

• The CDPS architecture must be designed and managed so as to ensure 

continuity of service; 

• Controls must exist to limit the impact of a Denial of Service attack mounted 

against any CDPS resources; 

• Transit information should be exchanged only between entities that have 

been mutually authenticated; 

• Information that is exchanged should be protected from unauthorised 

disclosure, loss, or alteration. 

The requirements of particular importance concern (a) maintaining the 

confidentiality of confidential information regarding Trader and Guarantor 

relationships, (b) user identification and authentication information, and (c) 

information which may facilitate fraud. 

The following security policies, deduced from the [A07], are relevant: 

• All IT users must be uniquely identifiable; 

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Number 

SR-0045 

SR-0050 

SR-0060 

SR-0070 

Description 

• When challenged to do so by CDPS, IT users must confirm their identity; 

• Each CDPS workstation within a country should have a unique identity. This 

identity should be authenticated before an IT user is invited to complete the 

user authentication process; 

• Traders who use a DTI interface must first identify and authenticate 

themselves to CDOS just as Customs Officers do. Any new declarations they 

present or changes they make to existing ones must be attributable to them; 

• Precautions must be taken to ensure that it is not possible to eavesdrop on the 

user authentication dialogue between a workstation and the server such that 

an adversary could use the information to masquerade as an IT user; 

• Precautions should be taken to restrict the use of a Direct Trader Input (DTI) 

or CDPS workstation to only the person who has logged on; 

• Logical access controls should exist to ensure that Traders using DTI 

workstations can only access information related to them or their Principals; 

• IT users must have completed appropriate training before they are granted 

access to any CDPS resource. 

• The system should be able to restrict the visibility of registered customs 

declarations. The declarations should be visible only to the customs offices 

to which they refer. A customs officer can see only the declarations that are 

assigned to him/her. 

• There should be at least one user in every customs office which has the right 

to see all the declarations concerning the office and assign them to the other 

customs officers in his/her location. 

• If necessary a customs office may send a request to see a declaration which 

is not originally assigned to that office. The request is sent to the office 

where the declaration was originally lodged and it contains the MRN 

(Movement Reference Number) of the declaration. The declaration will 

become visible to the requesting customs office only if the request is 

approved by a user with special privileges (coordinator) in the addressed 

office (office of lodgment). 

• An external user can preview, modify, and cancel the declarations that are 

lodged from his user account only, or from users that represent the same 

operator (juridical person). 

If DTI facility is implemented, logical Access Control must be set up so that 

Customs Officers can logon from a DTI Trader Workstation but with restricted 

functionality only. 

Access Control Lists must be implemented up to application level in order to 

provide to Customs Officers read-access to any movement and full access to 

those movements and reference information in accordance with the MCA access 

policy for which they are authorised. 

The use of magnetic or optic media should be controlled or prevented e.g. by 

storing the users’ credentials, and by checking them online when such media are 

used. 

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Number 

SR-0080 

SR-0090 

SR-0100 

SR-0105 

SR-0110 

SR-0120 

SR-0130 

SR-0200 

SR-0210 

SR-0220 

SR-0230 

SR-0240 

SR-0270 

SR-0280 

SR-0300 

SR-0310 

SR-0320 

SR-0330 

SR-0340 

SR-0350 

Description 

It must be possible for MCA to define User Access Policies according to 

functional rules. 

All security relevant events must be audited. 

The time standard used for auditing is Greenwich Mean Time. 

CDPS must address the requirements to maintain an audit trail of all changes to 

data based on user requests. Proper logs should be maintained in a secure 

manner for audit of transactions recorded, changes made to data and queries 

initiated against end-user request with timestamps to enable examination of the 

audit trail at a later date. In addition, CDPS must provide the functionality for 

secure management and access to log files maintained on-line and off-line. 

Workstations must be capable of being uniquely identified. 

A listing (report) must be maintained including all MCA Workstation IP 

addresses, their software revision and the group they belong to. 

A listing (report) should be maintained including all system users, their access 

profile, Workstation and Workstation group. 

A firewall should be put in place between the MCA and the public network (e.g. 

between the DTI Trader connections and the MCA Server). 

User identification, user authentication, Workstation identification and access 

control procedures should be implemented between the MCA server and the 

Workstation components. 

The NCA server should terminate the connection of a Workstation after a period 

of inactivity defined in a configuration parameter. 

It is recommended that only one login shall be necessary for a User to access the 

different CDPS applications when pertaining to the same access rights. 

IT Users must be identified (as a minimum) using user names and authenticated 

using passwords. 

The MCA Domain Administrator should be able to configure the events which 

need to be audited in the MCA server. 

Duplicate CDPS messages, including acknowledgements, should be logged, 

brought to the attention of the System Administrator and discarded. 

The files downloaded from Internet must be virus checked. 

CDPS must address the requirement for providing multiple levels of access to 

system functionality based on roles assigned to both the MCA IT staff and endusers 

at any point in time. In addition, CDPS must support the functionality to 

grant and revoke both permissions and authorizations to end-users in a secure 

traceable environment. 

CDPS must address the need for securing and safeguarding of data through 

logging of ALL modifications to sensitive data 

CDPS must provide the functionality for role-based security and access to data 

and system functionality as well as guard against unauthorized use, copying and 

transmission of data maintained in the database. 

Role-based security must be an integral part of CDPS and must include an 

administration component for updating and controlling access to individual subsystems 

and potentially to data within the database. 

By addressing the above requirements, CDPS must reduce to the absolute 

minimum the need by MCA IT staff to directly access the database tables using 

database utilities. 

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Number 

SR-0360 

SR-0370 

SR-0380 

SR-0390 

SR-0370 

SR-0380 

SR-0390 

SR-0395 

Description 

CDPS shall support the use of digital certificates for user authentication. CDPS 

shall keep a copy of the public keys of such digital certificates in its own 

repository. 

CDPS shall support the creation and verification of digital signatures based on 

the use of digital certificates. 

CDPS shall check the validity of digital certificates: 

• Check if the certificate is issued by an authorized Certificates Issuing 

Authority. 

• Check if the certificate has not expired. 

• Check if the certificate has not been revoked. 

CDPS shall keep a copy of public keys of expired digital certificates. This will 

allow for verification of digital signatures calculated in the past when the digital 

certificate was still valid. 

The system should lock a user account if 3 consecutive unsuccessful 

authentication attempts are made (wrong password was submitted for 3 

consecutive times). The user should not be able to log in the system when its 

account is locked. The account should be locked for a given period (at least 30 

minutes) of time and can be unlocked before this period only by user with 

special access rights (system administrator). There should be a possibility for 

configuring the locking period through a system configuration parameter. 

For security reasons user passwords should expire in a given period of time. The 

expiration period should be configured through a system configuration 

parameter. The user should not be able to log in the system if the password is 

expired. The system should prompt the user to change its password if it is 

expired. The system should not allow the user to reuse its previous passwords. 

User passwords shall satisfy minimum complexity requirements. For example, 

user passwords should be at least 6 characters long and should contain at least 

one digit or a non-alphanumeric character. 

CDPS must support single sign-on technology through LDAP (Lightweight 

Directory Access Protocol) communication with the Active Directory already 

implemented within MCA. 

Table 10: General security requirements 

5.2.5.2.1Common Domain Specific Requirements 

This chapter provides the additional security requirements for CDPS related to Common Domain. 

These requirements will need to be satisfied prior to the accession of Macedonia to EU. Security 

requirements should be implemented as recommended in the [A07] 

Number 

Description 

SR-0400 The “Security Policy Document” [A07] principles must be implemented. 

SR-0410 If a National Host is connected to a public network, a firewall should be put in 

place. 

SR-0420 Strong authentication CSI service should be used for the connection between a 

National Host and the CCN/CSI Gateway if it occurs through a public network 

and no firewall is used. 

SR-0430 In compliance with the DDNA (i.e. DDCOM, DDNTA, DDNXA, and DDNIA) 

specifications, all Common Domain messages must be acknowledged by their 

corresponding answer message or by an acknowledgement message. 

SR-0440 The NDI-WS workstation (internet workstation) must be physically 

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Number 

Description 

disconnected from the NCA network and files downloaded from Internet must 

be virus checked. 

Table 11: Common Domain related security requirements 

5.2.6 Other – Supporting Services 

Some other actions have to be taken by MCA to ensure the correct operation of CDPS. 

Number 

UR-000 

UR-0010 

UR-0020 

Description 

A National Help Desk infrastructure providing follow-up and tracking must be 

set up for Customs Officers. 

CDPS must provide an integrated online context-sensitive ‘Help’ feature. In 

addition, the “Help” feature must be designed and implemented to allow Subject 

Matter Experts to access, edit and update the help screens in Macedonian 

language and relate the help message to applicable business rules so that when 

the business rules change, the need to update the relevant help messages can be 

easily identified. 

All documentation produced to design, develop, deploy, implement and support 

CDPS forms part of the solution and the MCA must have free and unfettered 

access to it for its own use. This is to allow the MCA to assume responsibility 

for making or for outsourcing modification/enhancements to CDPS, thereby 

eliminating dependency on external vendors. 

Table 12: Other General requirements 

5.2.7 Data Warehouse and Reporting 

This section details the technical and functional requirements for the CDPS-related Data Warehouse 

that needs to be implemented for MCA. It is desirable that a data warehouse is built as part of the 

CDPS. 


DW-0010 DWS must not affect the response time of the TPS. 

DWS has to perform its processors/disks/database tasks associated with querying 

and reporting on servers/disks/databases not used by the CDPS transaction 

processing systems. 

DW-0020 DWS should use data models that speed up and optimise querying and reporting 

tasks. It is expected that these data models will be different from the data models 

in the CDPS TPS. 

DW-0030 DWS shall use server and database technologies that speed up processing of 

queries and reports such as bit-mapped indexing, and shall not use database 

technologies which are optimised for TPS such as transaction recovery. 

DW-0040 DWS shall provide an environment where a relatively small amount of 

knowledge of the technical aspects of database technology is required to write 

and maintain queries and reports and/or to provide a means to speed up the 

writing and maintaining of queries and reports by MCA’s IT staff. 

DW-0050 DWS shall aggregate (e.g. extract, transform, and load) data from CDPS, other 

MCA’s TPSs, and external data sources, and shall thus make it easier to query 

and report from such data on a regular basis. 

DW-0060 DWS shall provide a repository for data from a longer time period than can 

efficiently be held in a TPS, and can allow for execution of queries and 

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generation of reports on historical data. If required for performance reasons, then 

older data shall be periodically purged from TPS. For querying and reporting, 

this purged data and the current data shall be stored in the data warehouse where 

the requirements for the response time are much more relaxed. 

DW-0070 For security reasons, DWS shall prevent users who only need to execute queries 

and generate reports from having any access to the TPS in CDPS. 

DW-0080 Ad-hoc reporting: CDPS must address the functionality for reporting, based on 

selection of one or many fields found on any of the User Interfaces and must 

include options for on-line and off-line generation of reports. This functionality 

must be supported through the use of a versatile Report Writer that can be used 

by a non-technical user. 

DW-0090 CDPS shall also provide a number of predefined frequently used reports in the 

customs domain. 

DW-0100 CDPS shall provide the ability to maintain a library of user-defined on-line 

(screen-based) and batch-printed reports with pre-stored selection parameters 

that can be run without change, and/or modified as required when running a 

report. 

DW-0110 Reports will be available in a variety of formats: Portable Data Format (PDF), 

Postscript (PS), MS Word, and MS Excel at the very least. 

DW-0120 If CDPS allows a user to perform a query and view the results, then CDPS will 

also allow the user to generate a report from the results, and to download the 

result or the report. 

DW-0130 Reports General: CDPS should have the ability to report on all data entered into 

the system and should be highly flexible and user-friendly with the capacity to 

restrict access to reports according to user permissions 

DW-0140 Use Reports: CDPS should have the ability to display report output on the screen 

along with a view of a summary. CDPS should have ability to enter parameter/s 

to filter reports on one or more fields/columns together with the capability to sort 

reports on one or more fields/columns. 

Table 13: Data Warehouse requirements 

5.2.8 Technical Architecture 

CDPS must address the MCA’s requirement for an n-tier web-enabled application architecture. 

With an n-tier architecture, the MCA will have the flexibility it needs to deploy its IT infrastructure 

and human resources more optimally and overcome the limitations of the Client-Server 

architecture. Through streamlining and consolidating its operations at the central site, the MCA IT 

Department will increase its capacity to provide better service to its internal and external clientbase. 

CDPS must, therefore, address and meet the following requirements regarding its technical 

architecture. 


TA-0010 SOA. CDPS must be based on a Service- Oriented Architecture (SOA) to lay the 

foundation for the building of a robust, extensible, reusable components-based 

application architecture that is easy to maintain and support. 

TA-0020 n-tier web enabled application. CDPS must be a web enabled n-tier based 

application system. CDPS must be highly scalable. 

TA-0030 Separation of data logic from process logic. CDPS must address the 

requirement of separation of data and process logic to ensure reuse of 

components and consistent application of business rules across processes in 

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Number 

TA-0040 

TA-0050 

TA-0060 

Description 

order to ensure integrity of data and consistency in application of business rules. 

This should greatly simplify the maintenance of the system as well as increase 

MCA’s ability to respond effectively and in a timely manner to user initiated 

change requests in response to changes in customs law, policies and practices. 

Physical independence. CDPS must address the need for increasing the reach 

and range of the application system irrespective of where the system is 

physically located so as to permit two way access to/from external financial 

institutions, governmental institutions and citizens, irrespective of their physical 

location. 

Modularity and flexibility in making enhancement. CDPS must address the 

requirement for a components-based modular system design so as to provide the 

MCA the capability to enhance the system to keep up with changing rules and 

procedures. 

Data consolidation and processing. CDPS must ensure that all data is stored in 

a database ensuring that there is no redundant data (i.e. normalized database 

schema) in order to simplify data access and provide a consolidated logical view 

of data, regardless of the organization and location of the financial information. 

As a result, data processing will be more accurate, consistent and timely, 

avoiding redundancy and increasing processing efficiency. 

Table 14: Technical Architecture requirements. 

5.2.9 Operating Environment 

CDPS will operate within the following environment in MCA. 


OE-0000 Estimated Transaction Volumes: There will be approximately 2000 MCA 

users of CDPS. There will be around 1000 MCA users concurrently accessing 

CDPS. It is anticipated that over the next few years the number of users could 

increase. CDPS usage patterns vary based upon the hour in the day and the 

month of the year (see Figure 1 and Figure 2). The following information 

provides some very broad volumetric for peak and average processing days: 

• Daily CDPS transactions peak at around 2pm to 4pm. During the peak 

hour the number of transactions reaches on average 190 SAD transactions 

per hour and 184 transit transactions per hour. 

• The average amount of daily transactions is: 1178 SAD transactions per 

day and 1420 transit transactions per day. 

Note: The above estimates for the transaction volumes are based upon the 

historical data available for the period January-July 2008. 

OE-0010 Communication Links to BCOs: MCA will use a VPN system to connect the 

BCOs to CDPS Servers running at Headquarters. All BCOs shall be connected 

with the MCA Headquarters by two Internet links provided by two independent 

Internet providers. The speed of these lines will vary, but the slowest lines shall 

be at least 256 Kbps. 

OE-0020 Server Hardware Platform: Currently, MCA does not have servers which can 

be used to run CDPS. CDPS server(s) has to be sized by MCA and CDPS 

vendor to meet the performance requirements of CDPS. The vendor must 

specify the technical requirements for the recommended hardware for the servers 

and other resources: 

• Processors, hard disks, backup devices per server. 

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Number 

OE-0030 

OE-0040 

Description 

• Connection between servers 

• Communications equipment and links between servers and between 

servers and workstations (routers, firewalls etc.). 

Server Software Platform: The CDPS vendor must also specify the system 

software, infrastructure software (RDBMS, applications server, web server) and 

other third-party software required by CDPS. The vendor must propose an 

optimal licensing structure for all third-party software required by CDPS. 

Workstation hardware and software platform: CDPS Workstation(s) has to 

be sized by MCA and CDPS vendor to meet the national performance 

requirements. All MCA workstations shall run on the Windows XP operating 

system and above. Internet Explorer 7 will be installed on all MCA 

Workstations, but CDPS will also have to support Mozilla Firefox 2 and above. 

Display resolution will be at least 1024 by 768 pixels with 32bit colour quality. 

Minimum processor is 1GHz Celeron. Minimum RAM is 512MB. Minimum 

free hard disk space is 10GB. 

Note: Currently, MCA does not have a standard operating environment for its 

workstations. Workstations’ operating system varies from Windows 98 to 

Windows Vista, though Windows XP is the most used OS. CPUs range from P- 

II to Pentium Dual Core. RAM memory ranges from 32MB to 1GB. MCA shall 

standardise its operating environment as per the above paragraph. 

Table 15: Operating Environment requirements. 

200 

180 

160 

140 

120 

100 

80 

60 

Apr 

Feb 

Jan 

Jul 

Jun 

Mar 

May 

40 

20 

0 

0 5 10 15 20 

Figure 1: Average number of transit transactions per hour in a day per month 

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200 

180 

160 

140 

120 

100 

80 

60 

Apr 

Feb 

Jan 

Jul 

Jun 

Mar 

May 

40 

20 

0 

0 5 10 15 20 

Figure 2: Average number of SAD transactions per hour in a day per month 

5.2.10 Version management and work packages 

CDPS needs to support the concept of a “work package”. A work package allows the user to have 

work in progress in isolation from the “current” public information. It is a user decision when this 

work in progress is made available as public information by applying the work package. Thus, a 

user (or a set of users) can prepare work over a longer period without being visible to users not 

involved in this work. 

A work package provides the required infrastructure to maintain historical versions of business data. 

Each work package consolidates a single version of the manipulated business items in the package. 

The version applied by the last work package becomes the “current” version for public access while 

all other applied versions are maintained in a historical storage area. 


WP-0000 All manipulations of the business data (inserting, deleting or updating) are done 

in the context of a work package. These manipulations only become visible to 

non-involved users at the moment the work package is applied. In order to 

manipulate business date one must have selected a work package in which this 

manipulation will occur. Four main operations on a work package can be 

identified: 

• Creating a new work package. This introduces a new package that can 

initially be used by the creator of the package. The work package is given 

a name, is persistently stored in the system and can be used in future 

operations. 

• Selecting an existing work package. In order to manipulate business data a 

work package must be selected. A manipulation can be the insertion of a 

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Number 

Description 

new business item, the modification of an existing item or the deletion of 

an existing item. 

• Applying a work package. Applying a work package means that all 

business data modifications are made public. Everybody can see the 

content from this moment on. The timestamp and the identity used when 

the work package is applied is persistently stored. An applied work 

package cannot be altered or removed. 

• Cancelling a work package. This operation actually removes all business 

modifications done in the context of the package together with the package 

itself. Cancel is a complementary operation to apply. One can execute a 

cancel or an apply operation and an applied package cannot be cancelled 

and vice versa. 

Table 16: Work Package requirements. 

5.2.11 User Interface 

CDPS can provide two different kinds of interactive interface. The first is a web interface based on 

HyperText Markup Language (HTML) i.e a thin client, and Server side processing of HTTP 

requests. The second is a thick client with rich graphical user interface, and a significant client –side 

data processing. 

If a web interface is deployed, then the latest version is always used. However, in some cases, a web 

interface may be relatively poor and its interactivity may be insufficient. Moreover, this kind of 

interface often requires a lot of bandwidth since the client, typically a web browser, must interacts 

with the server for each user operation. If CDPS uses Web interface, then CDPS must make 

extensive use of AJAX. 

Using a thick client may have the following benefits 

• A more interactive user interface 

• Lower bandwidth requirements. The application does not go to the server for each user 

interaction; 

• In some cases, the application can be used off-line. 

The trade-off is that the application and all its future releases must be deployed to all client 

workstations. 


UI-0000 There should be consistent on-screen presentation across all software modules 

and functions 

UI-0005 Configurability: CDPS should provide support for its configuration. CCDPS 

should provide a configuration tool that will allow users with administrative 

privileges to manage the appearance of forms, reports, labels and other UI 

elements. 

UI-0010 

UI-0015 

UI-0020 

UI-0030 

Configuration tool should be usable for translation of UI into another language. 

CDPS must provide look-up functionality, whereby the system displays 

matching data records from which the user may make selections; and the ability 

to set up and perform key word searching. 

CDPS must support keyboard shortcuts for navigation and functionality. CDPS 

must provide the ability to use function/menu ‘hot keys’ to bypass the menu 

structure and then return to original area the user was in. 

CDPS should provide the ability to tailor menus and screens to remove options 

for specific users or change terminology globally; 

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Number 

UI-0040 

UI-0050 

UI-0060 

UI-0070 

UI-0080 

UI-0090 

UI-0100 

UI-0110 

UI-0120 

UI-0130 

Description 

CDPS should provide menu navigation and support for pointing devices e.g. 

mouse. 

Screen presentation must have a consistent look and feel across all software 

modules and functions. 

CDPS must provide tool-tip descriptions when scrolling over icons. 

CDPS should ensure no loss of user filtering when navigating forward and 

backward. 

CDPS should ensure no loss of user entered data when navigating forward and 

backward. 

CDPS should ensure no loss of user sorting when navigating forward and 

backward. 

CDPS must have the ability, following validation of a fields contents, to place 

the cursor in field which failed validation. 

CDPS should have the ability to filter data listed on the screen by any column. 

CDPS should have the ability to sort data listed on the screen by any column in 

ascending/descending order. 

Graphical User Interface (GUI) should comply with W3C standards. 

5.3 CDPS Requirements 

Table 17: User Interface requirements. 

5.3.1 Introduction 

CDPS defines various network domains. These include the External Domain, the National Domain 

and the Common Domain. The CDPS vision includes the intercommunication with the Common 

Domain, other relevant applications from the National Domain and the relevant applications from 

the External Domain. 

The Common Domain consists of a closed secured network called the Common Communications 

Network (CCN). It enables the different applications to communicate with one another in a secured 

environment. Access to the CCN is achieved through the CCN Gateways using primarily the 

Common Systems Interface (CSI) protocol. 

MCA use its own national network for links between its customs offices. MCA is responsible for 

the national domain network, including its security. 

The external domain consists of the economic operators and the government agencies. Larger EOs 

have EDI connections, where smaller EOs have other means of communication (often referred to as 

Direct Trader Input - DTI). This could be for example an Internet connection. 

Following figure illustrates the various domains related to or in use in the CDPS. 

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Figure 3: Network Domains 

This section defines the Infrastructure Communication Channels (ICC) though which the systems 

shall exchange information. The definition of ICCs was based on the business requirements for 

exchanging information among the systems. These business requirements are expressed through the 

“Business Communication Channels” (BCC). Since the interactions among the systems may be lot, 

CDPS System Integration is presented per system by defining its BCC and ICC with the other 

systems. 

5.3.2 Integration Architecture 

In [R16] we proposed the existence of a separate integration tier in the logical architecture of 

CDPS. Integration tier is separate from the implementation of the other tiers: integration with 

additional software systems from the Common, National or External Domain, and removal of 

existing integration with software systems will have no implications on the implementations of the 

other tiers. For sake of completeness, here we reproduce the diagram from [R16] which gives a 

more detailed presentation of the Data Integration Tier. 

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External Systems 

Data Integration Tier 

Service Interface 

Service Interfaces 

Integration Service Gateways 

Service 

Gateways 

MQ Series 

CCN/CSI 

Web 

Service 

WS Client CCN/CSI 

MQ Series 

Integration Tier 

Data 

Aggregation 

Data Integration 

BC 

Integration Connectors 

Web 

MQ Series 

Service 

Data Integration 

Components 

Entity 

Translators 

Configuration 

Components 

Data Persistence Tier 

Figure 4. Logical architecture – Data Integration Tier. 

Though the above diagram of the Integration Tier allows for existence of multiple integration 

connectors (MQ Series, Web Service, CCN/CSI) we expect and recommend that Web Services 

shall be the dominant mechanism for communication between CDPS and applications from the 

National Domain, and the External Domain. 


IA-0000 CDPs shall have a separate Integration Tier which shall isolate the internal logic 

of CDPS from other software applications that CDPS needs to integrate with. 

IA-0010 Technical requirements for the SOAP protocol are as follows: 

IA-0020 

IA-0030 

• SOAP version 1.2 

• Support for SSL an HTTPS protocols 

• Support for WSDL files 

All web services, both the ones implemented in CDPS and the ones implemented 

in applications from the National Domain, External Domain and Common 

Domain will be described in WSDL. 

CDPS should support the use of a business process management (BPM) server 

to integrate with applications and to automate and integrate business processes 

within the National Domain, External Domain or with other NCAs. A typical 

BPM will support a variety of connectors to communicate with different 

software systems in a large enterprise, or across company boundaries. 

Connectors to Web Services are provided by all BPM servers. 

5.3.3 CDPS modules 

5.3.3.1 Transit Control System (TCS) 

Table 18: Integration Architecture requirements. 

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More information on user requirement can be found in §3.1. 

5.3.3.1.1Availability Requirements 

This section describes the availability requirements for the Transit Control System (TCS). 

Availability is generally defined as the accessibility of a system resource in a timely manner. It is 

referenced as one (out of six) fundamental components of information security. Specifically, this 

type of service aims to provide a reasonable degree of assurance that information and information 

systems will be available when needed i.e. there is no denial of authorised access to network 

elements, stored information, information flows, services and applications due to events impacting 

the network. System unavailability may be caused from: 

• Software failures, e.g. operating system failure, application error or application 

maintenance/update tasks. 

• Hardware failures, e.g. disc I/O failure, scheduled system maintenance tasks. 

All Information Exchanges (IE) received from any domain will be appropriately held (e.g. queued) 

so they are processed once the system returns to available state. TCS should not re-send IEs for 

which there has been no reply as a result of unavailability of the receiving system. The re-send 

should occur only upon request of the receiving system, or receipt of an exception report. 

Availability rate of TCS should be at least 99,0%. 

5.3.3.1.2Requirements 

TCS shall satisfy all relevant technical requirements from §5.2. 

5.3.3.2 Export regimes/Export Control System (ECS) 

More information on user requirement can be found in §3.2 and §3.3. 


The hosting of CDPS shall assure that the event of failure will not affect the transactions that take 

place during this period. All Information Exchanges (IE) received from other applications will be 

appropriately held (e.g. queued) so they are processed once the system returns to available state. 

Availability rate of a ECS should be at least 99,0%. 


ECS shall satisfy all relevant technical requirements from §5.2. 

5.3.3.3 Import Regime/Import Control System (ICS) 

More information on user requirement can be found in §3.4 and §3.5. 


The hosting of CDPS shall assure that the event of failure will not affect the transactions that take 

place during this period. All Information Exchanges (IE) received from other applications will be 

appropriately held (e.g. queued) so they are processed once the system returns to available state. 

Availability rate of a ICS should be at least 99,0%. 


ICS shall satisfy all relevant technical requirements from §5.2. 

5.3.3.4 Reference Data Application 

The reference data shall be managed in an application which shall be an integral part of the CDPS 

application. The maintenance of the reference data in a separate application is prompted by the fact 

that such a system will be necessary at the time of the accession of Macedonia to EU (for 

exchanging referential data between the Common and National domains). Still the Reference Data 

Application (RDA) should be considered as a module of CDPS and they should be implemented at 

the same time. The reference data is a set of different entities. Every entity has a set of attributes 

and a list of records. 

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The RDA is responsible for maintaining and distributing to CDPS and other applications from the 

National Domain all Reference Data and is located at MCA’s HQ. 

At the time of accession of Macedonia to EU, RDA will be replaced by the CS/RD. 

The structure and possible values for reference data for the NCTS application published by DG 

TAXUD can be seen in annex 6. 

The structure and possible values for reference data for the AES application published by DG 


The structure and possible values for reference data for the AIS application published by DG 


Number 

RD-0000 

RD-0010 

RD-0020 


Description 

Validation: The usage of the reference data in CDPS will give the possibility for 

quick and less error prone user input. The users shall be able to choose reference 

element from a list (the list will display the reference code and description) or to 

write directly the reference code. Once selected, the reference code and the 

description shall always be visible on all the data entry and enquiry screens. 

RDA shall include functionality for: 

• Adding new records in entities 

• Editing existing records 

• Activating/deactivating records: The activation/deactivation of records 

(elements) is useful when the usage of an element needs to be 

temporarily allowed or disallowed. 

Four-eye principle: For all changes to the reference data, RDA will require a 

confirmation of the changes by a second (different) user. RDA and all clients of 

RDA shall use the original version of the record until its modifications are 

confirmed, that is, the modifications to a record are not registered and are 

pending until a confirmation is made. 

Table 19: Reference Data requirements. 

5.3.3.4.1.1Common Domain 

Following requirements should be satisfied at the time of accession of Macedonia into EU. 


GR-4000 MCA has to maintain its national Customs Office List either locally or remotely 

through the interactive mode of access to the CS/RD. 

GR-4010 MCA has to be able to exchange information with the CS/RD system located at 

Central Operations. Hence, MCA shall comply with the defined protocols for 

exchanging Common Reference Data and COL in [A01], [A02], [A03], and 

[A04]. 

GR-4020 MCA has to be able to provide the business statistics and to submit them 

monthly to CS/MIS. Hence, MCA shall comply with the defined protocols for 

exchanging business statistics in [A02] and [A03]. 

GR-4030 MCA has to be able to provide information on the national unavailability periods 

and to submit it to CS/MIS. Hence, MCA shall comply with the defined 

protocols for exchanging availability data in [A01], [A02], [A03], and [A04]. 

5.3.3.4.2Availability requirements 

Table 20: Reference Data in Common Domain 

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Since RDA provides essential services and data to all CDPS modules, RDA shall be accessible 24 

hours per day, 7 days per week. 

5.3.4 Integration with Common Domain 

More details on the CDPS system integration can be found in Section V eCustoms Systems 

Integration of R15. Here we give just a brief summary of that section. 

There are two types of usage of the Commission (Common Domain/Tariff application) systems by 

the national administrations. The national administration can access the Commission systems from 

system-to-system, meaning direct communication between server applications without the direct 

intervention of an end user. System-to-system usage communicates through CCN queues. The 

second type of usage is using the HTTP protocol to connect interactive end users to the 

Commission systems. In this type of usage, the interactive user has to connect to the CCN network 

in order to authenticate himself/herself. Once the user is authenticated, he has to option to continue 

using the CCN network or to redirect to a HTTPS connection over the public Internet. 

CDPS will exploit the first type of usage: system-to-system. A CCN specific implementation of the 

Integration Tier, called CsiBridge, will map between CCN concepts and Web service concepts. As a 

result, the other layers and components within CDPS do not depend on CCN. 

5.3.4.1 Transit Control System (TCS) 

For the definition of the Business Communication Channels, it is assumed that MCA has developed 

a national AEO and/or EORI system replicating the data from the Central system. 

An overview of the Business Communication Channels for NCTS is presented below. A detailed 

description of Business Communication Channels for Transit Control System (TCS) can be found 

in R15. 

Figure 5: Overview of Business Communication Channels for Transit Control System (TCS) 

An overview of the Infrastructure Communication Channels for TCS is presented below. A detailed 

description of Infrastructure Communication Channels for Transit Control System (TCS) can be 

found in R15. 

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Figure 6: Overview of Infrastructure Communication Channels for 

Transit Control System (TCS) 

5.3.4.2 Automated Export System/Export Control System (ECS) 

An overview of the Business Communication Channels for ECS is presented below: 

Figure 7: Overview of Business Communication Channels for Automated Export System/Export Control System (ECS) 

Infrastructure Communication Channels 

An overview of the Infrastructure Communication Channels for the ECS is presented below: 

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Automated Export System/Export Control System (ECS) 

5.3.4.3 Automated Import System/Import Control System (ICS) 

An overview of the Business Communication Channels for ICS is presented below: 

Figure 9: Overview of Business Communication Channels for Automated Import System/Import Control System 

(ICS).Infrastructure Communication Channels 

An overview of the Infrastructure Communication Channels for the ICS is presented below: 

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Automated Import System/Import Control System (ICS) 

5.3.4.4 Common Domain Conformance Testing Environment 

This section will provide the reader with an overview of the Conformance Testing procedure for 

intercommunication with the Common Domain. 

5.3.4.4.1Conformance Testing of CDPS 

TAXUD as part of its CUST/DEV Project defined the process of Conformance Testing for all 

applications from the National Domain which aim to connect to the Common Domain. 

The objective of Conformance Testing is to demonstrate that the Common Domain interface of the 

MCA’s applications conforms technically to the agreed specifications. The proof of this is that 

MCA can exchange messages with other NCAs. 

The tests however will be limited in scope since they will not test the internal functionality of the 

CDPS. They will only test the compliance to the internationally agreed protocol. 

The testing of the MCA is organised in “modes”. During the CDPS development cycle, the test 

modes are performed in sequence 

• Mode-0: Integration Testing 

• Mode-1: National Compliance Testing 

• Mode-2: Conformance Testing 

• Mode-3: International Testing 

The diagram below shows the spectrum of each mode. 

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Figure 11: Testing modes 

Section V.II.5 Conformance Testing Environment & CDCA Testing Applications from R15 

explains in details the conformance testing for applications from National Domain before they can 

be allowed to communicate with the production environment of the Common Domain. Clearly, this 

conformance testing applies to CDPS too. 

5.3.4.4.2Conformance Testing Requirements 

Prior to the accession of Macedonia to EU, CDPS needs to be tested for conformance with the 

Common Domain. 


CT-0000 Common Domain interface of CDPS must conform technically to the agreed 

specifications. 

CT-0010 CDSP vendor must demonstrate experience or familiarity with the Common 

Domain conformance testing. 

CT-0020 CDPS architecture must support the fours modes of the Conformance testing. It 

must support the testing against the dedicated testing tools Standard Transit Test 

Application (STTA) and Transit Test Application (TTA). 

Table 21: Conformance Testing requirements. 

5.3.4.5Connection to Common Domain 

This chapter provides the technical requirements for the connection of CDPS to the Common 

Domain. These requirements will need to be satisfied prior to the accession of Macedonia to EU. 


CC-0000 MCA has to develop and/or install a CDPS that supports the different elementary 

business processes as defined in [R02], [R01] and [R03] limited within the scope 

of each system as defined in [R09], [R04] and [R08] respectively. The necessary 

hardware infrastructure has to be provided by MCA. 

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Number 

CC-0010 

CC-0020 

CC-0070 

CC-0080 

CC-0090 

CC-0100 

Description 

MCA has to develop and/or install a CDPS that supports the Information 

Exchanges as defined in [A01], [A02], [A03], and [A04]. 

All messages sent or received through the Common Domain must be EDIFACT 

(for TCS and ECS) or XML (for ICS) messages with the exception of the 

messages related to Reference Data and statistics. The message formatting is 

defined in [R09], [R04] and [R08]. 

MCA has to be able to report and notify syntactic/non functional errors to the 

sender of the Information Exchange. Hence, MCA shall comply with the 

Exception Handling as defined in [A01], [A02], [A03], and [A04]. 

MCA shall handle the CCN/CSI ConfirmOnArrival and ConfirmOnDelivery 

Acknowledgements as they are defined in [A02]. 

MCA shall log all incoming messages as defined in [A02]. 

It is the responsibility of MCA to test incoming EDI Trader messages for 

authentication, integrity and optionally non-repudiation. 

Table 22: General requirements for connection to Common Domain. 

5.3.5 Integration with National Domain 

More information on the applications from the national domain that CDPS needs to integrate with 

can be found in the User Requirements section of this document 

5.3.5.1 Connection to National Domain 

This chapter provides the technical requirements for the connection of CDPS with the National 

Domain. 


CN-0000 CDPS has to support the different business processes related to the integration 

with the National Domain as defined in the User Requirements section of this 

document. 

CN-0010 MCA has to develop and/or install a CDPS that supports the Information 

Exchanges and Integration Architecture ad defined in §5.3.2. 

CN-0020 All messages sent to or received from the National Domain, including the subapplications, 

shall be XML messages. It is allowed that CDPS and applications 

from the National Domain, including the sub-applications, shall have access to 

each other’s databases, though this integration approach is not advisable. 

CN-0030 CDPS has to be able to report and notify syntactic/non functional errors to the 

sender of the Information Exchange from the National Domain. 

CN-0040 CDPS shall log all incoming messages from the National Domain which are 

digitally signed 

CN-0050 If the integrity and authenticity of a message sent to or received from the 

National Domain needs to be protected, then digital signatures and digital 

certificates shall be used for this purpose. CDPS shall test digitally signed 

incoming messages from the National Domain for authentication, integrity and 

optionally non-repudiation. 

CN-0060 Reference Data shall be accessed by applications from the National Domain via 

Web Services. 

CN-0070 CDPS will expose its functionalities to other applications from the National 

Domain, including the sub-applications, by means of Web Services. 

Other applications from the National Domain, including the sub-applications, 

will expose its functionalities to CDPS by means of Web Services. 

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Number 

CN-0080 

Description 

User name & password, and digital certificates are permitted to be used as 

authentication mechanisms. 

Table 23: General requirements for connection to National Domain. 

5.3.6 Integration with External Domain 

5.3.6.1 Economic Operators 

This section details the functionalities that CDPS shall provide to the Economic Operators: 

For small to medium traders a web application shall be provided on the MCA web site offering the 

following functionalities: 

• Essential: Lodge a declaration electronically (with the digital certificate and signatures) 

• Essential: Submit the data and lodge the manually signed customs declaration 

• Desirable: Check the status of the declarations. Check the status of guarantee: comprehensive 

guarantee or guarantee waiver. 

• Desirable: Unavailability of certain CDPS module due to planned outages e.g. maintenance. 

Send notification to all parties. 

For large traders and Custom Brokers following functionalities will be provided via Web Services. 

Traders can build a commercial thick-client application which consumes these web services: 

• Essential: Lodge a declaration electronically (with the digital certificate and signatures) 

• Essential: Submit the data and lodge the manually signed customs declaration 

• Essential: Provide the reference data for download 

• Desirable: Check the status of the declarations. Check the status of guarantee: comprehensive 

guarantee or guarantee waiver. 

• Desirable: Unavailability of certain CDPS module due to planned outages e.g. maintenance. 

Send notification to all parties. 

5.3.6.2 Other Government Agencies 

As explained in §2.3 Domains of the government agencies, CDPS needs to integrate with 

information systems of the government agencies: Ministry of Finances including Public Revenue 

Office, National Bank of the RM, Ministry of Interior, Ministry of Agriculture, Forestry and Water 

Supply, Ministry of Health, Ministry of Environment and Physical Planning, Ministry of transport 

and Communications, Ministry of Culture, Ministry of Economy, Directorate for Radiation 

Security, Institute for standardisation, State Statistical Office, Central Registry Office. Further 

details on the functionality that needs to be provided to the information systems of other 

government agencies can be found in §2.3. 

5.3.6.3 Connection to External Domain 

This chapter provides the technical requirements for the connection of CDPS with the External 

Domain. 


CE-0000 CDPS has to support the different business processes related to the integration 

with the External Domain as defined in the User Requirements section of this 

document and in §5.3.6. 

CE-0010 MCA has to develop and/or install a CDPS that supports the Information 

Exchanges and Integration Architecture ad defined in §5.3.2. 

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Number 

CE-0020 

CE-0030 

CE-0040 

CE-0050 

CE-0060 

CE-0070 

CE-0080 

CE-0090 

CE-0100 

CE-0110 

Description 

All messages sent to or received from the External Domain must be XML 

messages. 

All CDPS internal messages will be of XML format. 

CDPS has to be able to report and notify syntactic/non functional errors to the 

sender of the Information Exchange. 

CDPS shall log all incoming messages from the External Domain. 

CDPS shall test incoming messages from the External Domain for 

authentication, integrity and optionally non-repudiation. 

Reference Data shall be made available to External Domain via Web Services. 

The privacy and integrity of all messages sent to or received from the External 

Domain must be protected. 

The integrity and authenticity of all messages sent to or received from the 

External Domain must be protected by means of digital signatures and digital 

certificates. 

Web services will be the only technology used by CDPS to expose functionality 

for-business to-business integration with the entities (large traders, Custom 

Brokers, and Government Agencies) from the external domain (see §5.3.2). 

Connection to web services will be secured by means of digital certificates. For 

Web Services will be secured by means of the communications protocol Web 

Services Security. 

User authentication for connection to the web application and web services shall 

be done by digital certificates. 

Table 24: General requirements for connection to External Domain. 

5.3.7 Conformance testing 

MCA needs to establish a CDPS conformance testing procedure for all applications from the 

National or External domain which aim to connect to CDPS. Conformance testing is a type of 

conformance assessment by means of testing. Conformance testing will determine whether an 

application from the National or External domain system meets some specified standard. To aid in 

this, many test procedures and test setups need to be developed by CDPS vendor. Typically, 

conformance testing plan will be written in parallel with specification. 

Conformance testing is a type of black box or functional testing. An output from the conformance 

testing is a testing log. 

Testing log will be then submitted to MCA for further examination, and certification of the tested 

application. Only after an application is certified to have passed the conformance testing, it can be 

connected to the production environment. 

As explained in §5.2.2, MCA and CDPS must support the existence of a conformance testing 

environment. 


CT-0000 

CT-0010 

CT-0020 

CT-0030 

CDPS vendor shall prepare a conformance testing plan. 

CDPS shall support the co-existence of conformance testing environment with 

the production environment (see §5.2.2). 

MCA shall ensure the existence of a conformance testing environment. 

Conformance testing shall be conducted by the vendor of the application from 

the External Domain or the National Domain. Conformance testing shall 

produce a testing log. 

An application can be connected to the production environment only after is has 

been certified by MCA on basis of the outcomes from the conformance testing. 

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Number 

CT-0040 

CT-0050 

Description 

User credentials (user name & password, digital certificates) will be different for 

the production and the conformance testing environment. User credentials (user 

name & password, digital certificates) which are accepted for authentication 

purposes in the production environment cannot be accepted in the conformance 

testing environment. 

It is desirable that the CDPS vendor shall provide a standalone version of CDPS 

which can be installed at an external organisation’s premises and used for 

preliminary conformance testing without connecting to the CDPS conformance 

testing environment at MCA. 

Table 25: Conformance testing requirements. 

5.3.8 Outsourcing of application hosting 

Due to the critical nature of CDPS for everyday operations of MCA, the hosting of CDPS 

applications needs to be done in a professional manner. It will be very difficult for MCA to find the 

appropriate IT professionals that can support and maintain the hosting servers 24x7, to provide the 

appropriate backup procedures, hosting facilities etc. 

Therefore, it is strongly recommended that MCA outsources the hosting of CDPS applications to a 

company that specialises in that area. 

Similar to the solution adopted at the Croatian Customs Administration [R19], if a central servers 

hosting facility is built by the Macedonian Government to satisfy the needs of its agencies and 

Ministries, then MCA shall use and benefit from such a hosting facility. 

The quality of the outsourcing services shall be covered by a Service Level Agreement (SLA). 

Following requirements shall be part of the SLA. 


OS-0000 CDPS availability will be measured on a monthly level. Minimum availability 

shall be 99.58% during the first three months of operations, and 99,85% after the 

third month. Maximum length of failure period during the working hours is 3 

hours in the first three months of operations, and 1 hour after the third month. 

If the achieved monthly availability level is lower than the minimum availability 

level, then the monthly support and maintenance fee paid to the service provider 

will be reduced accordingly. 

OS-0010 Service provider must provide a “Backup & Recovery Plan”. This plan and its 

implementation are needed for improving availability and for avoiding loss or 

corruption of data in a disaster case. This plan should describe the various 

backup alternatives adopted by the service provider: system mirroring, network 

duplication, classical backup, etc. For each adopted solution, the service 

provider shall define (if relevant): backup hardware, software, facilities and 

media, backup type (full, differential, incremental, etc) and schedule, backup 

software installation and configuration, resources responsible for backup, 

backup storage location, recovery procedures in various situations. 

OS-0020 Service provider must provide a Disaster Recovery and Business Continuity 

Plan to support the communication medium or server failure. Servers must be 

hosted in a facility satisfying common hazard-resistance (fire, flood, earthquake 

etc.) requirement. 

OS-0030 Help desk: Service provider must provide a help desk. Response time from the 

Help desk shall be shorter than 5 minutes during work hours, and shorter than 20 

minutes outside of the working hours. During working hours Help desk shall be 

available via phone and email. Outside of the working hours, Help desk shall be 

Page 163/276



Ref: PHASE V 

Number 

Description 

available via email. 

If the achieved response times from the Help desk are higher than the maximum 

allowed response times, then the monthly fee paid for the Help Desk will be 

reduced accordingly. 

Table 26: Outsourcing of application hosting requirements. 

6. PHASING/MILESTONES FOR THE CDPS PROJECT 

6.2 Introduction of the stages 

6.2.1 Phase plan 

The project lifecycle consists of the phases described in the following table. 

Phase name Number of iterations Duration 

Inception 1 20 days 

Elaboration 2 160 days 

Construction 5 260 days 

Transition 2 60 days 

Details are can be obtained from Annex 2 of this document (see Chapter 8). 

6.2.2 Phase objectives 

The table bellow explains every phase. 

Phase name 

Inception 

Elaboration 

Description 

The inception phase is of significance primarily for new 

development efforts, in which there are significant business 

and requirements risks which must be addressed before the 

project can proceed. For projects focused on enhancements to 

an existing system, the inception phase is more brief, but is 

still focused on ensuring that the project is both worth doing 

and possible to do. This phase is more oriented to the product 

provider because MCA already decided to replace the existing 

Asycuda system with a new one. During the phase the product 

provider will estimate the risk, calculate its benefits, define 

project scope and objectives and a final decision will be made 

for participating in the project. The functional boundaries of 

the system are ready and will be provide to the product 

provider. 

During this phase the User and Technical Requirements, Usecase 

Model, and Software Architecture documents provided 

by “Technical Assistance for Drafting Technical and User 

Requirement for the Customs Administration” project will be 

further elaborated. Every single detail of the system will be 

defined and the system’s Functional Specification will be 

prepared based upon the User Requirements document. The 

database model and source code design model will be 

Page 164/276



Ref: PHASE V 

Construction 

Transition 

prepared. An architectural prototype (or so called Proof of 

Concept) will be constructed for testing the feasibility and 

performance of the architecture. User interface prototype will 

be designed and developed. 

The goal of the construction phase is on clarifying the 

remaining requirements and completing the development of 

the system based upon the baselined design and architecture. 

The phase will be divided on different iterations for the 

different modules of the CDPS core. If a ready product is 

chosen from MCA the iterations in this phase will be 

dedicated for customizing, refining and remodeling of the 

system. 

The most significant deliverables from this phase are the 

system itself and the installation files and scripts. 

The focus of the Transition Phase is to ensure that software is 

available for its end users. The Transition Phase includes 

testing the product in preparation for release, and making 

minor adjustments based on user feedback. At this point in the 

lifecycle, user feedback should focus mainly on fine tuning 

the product, configuring, installing and usability issues. The 

training of the users of the systems is also part of the 

objectives of the phase. 

A final decision for product acceptance will be made at the 

end of this phase and eventually data migration from the 

previous system can take place. 

Page 165/276



Ref: PHASE V 

7. USE-CASE MODELS 

7.1 Transit use-case model (national transit) 

The objective of this chapter is to provide the use-case models for User and Technical Requirements for the 

“Customs Declaration Processing System” (CDPS) in following main parts: 

• Transit use-case model (national transit), 

• Transit use-case model (common/Community transit), 

• National export use-case model, 

• ECS - AES use-case model, 

• National import use-case model, 

• ICS - AIS use-case model. 

Page 166/276



Ref: PHASE V 

7.1.1 Overview of Transit Core Business 

Page 167/276



Ref: PHASE V 

7.1.2 CO1A - Process Departure - Acceptance/Controls 

Premises of Trader 

at Departure 

Office of Departure 

E_Principal initiates 

movement 

(IE15) 

R_Principal notified of 

rejection 

R_MRN 

communicated to 

Principal 

Declaration invalid 

(IE16) 

Declaration valid 

(IE28) 

CO1A0501 

Accept 

declaration 

Declaration valid & 

Normal Procedure 

Declaration valid & 

Simplified Procedure 

E_Principal submits 

an amendment 

(IE13) 

CO1A2100 

Evaluate 

amendment 

request 

Amendment accepted & 


Awaiting for 

automatic release 

R_Amendment 

rejected by Office of 

Departure 

R_Amendment 

accepted by Office of 

Departure 

Amendment 

invalid (IE05) 

Amendment 

accepted 

(IE04) 

To Control 

(IE60) 

Amendment 

accepted & 

Normal 

procedure 

Cancel guarantee 

R_Cancellation 

of the guarantee 

has been asked 

CO1A0801 

Decide to control 

To Control 

No 

Control 

E_Customs 

Officer decide 

to control 

1 

E_Time to 

release 

CO1A2300 

Verify goods 

and/or supporting 

documents at 

Trader 


a control 

Minor revisions 

(IE119) 

1 

CO1A2200 

Register control 

decision 

(IE17) or (IE119) 

Minor revisions 

R_Principal 

notified of minor 

discrepancies 

CO1A1001 

Verify goods 

and/or supporting 

documents 

CO1A1002 

Handle results of a 

control 

Satisfactory or 

minor revisions 

& no opposition 

CO1A2400 

Prepare guarantee 

registration 

R_Check of the 

Guarantees has been 

asked 


minor discrepancies 

R_Goods not released 

for Transit 

Major 

(IE51) 

Minor revisions & no Trader advice 

Declaration 

awaiting release 

request 

Minor revisions & 

opposition 

E_Principal requests 

release 

E_Release 

request timer 

Expired 

CO1A2000 

Put declaration in 

idle state 


release request 

rejection 

(IE54) 

Invalid 

(IE62) 

CO1A1600 

Handle release 

request 


opposition 


No Opposition 

Possible 

release 

CO1A2500 

Take decision 



asked 

R_Goods not released 

for Transit 

No release 

(IE51) 

Page 168/276



Ref: PHASE V 

7.1.3 CO1B - Process Departure – Release 

Page 169/276



Ref: PHASE V 

7.1.4 CO02 - Process Arrival at Office of destination 

a) Process Arrival – part I 

Page 170/276



Ref: PHASE V 

b) Process Arrival - part II 

Page 171/276



Ref: PHASE V 

c) Process Arrival - part III 

Page 172/276



Ref: PHASE V 

7.1.5 CO04 - Handle enquiry 

a) Handle enquiry - part 1 

Page 173/276



Ref: PHASE V 

b) Handle enquiry - part 2 

Premises of the Trader 

at Departure 

Competent Authority for 

Recovery 

Office of Destination 

Premises of the 

Guarantor 

1 

R_Principal notified 

of recovery 

procedure 

(IE35) 

CO041001 

Start recovery 

procedure 

Movement not covered 

by a cash guarantee 

(IE35) 

R_Guarantor 

notified of recovery 

procedure 

Competent Autority of 

Country of Departure 

Recovery procedure completed 


of the write-off 

(IE45) 

CO041200 

Write-off movement 



(IE45) 

R_Guarantor 

notified of the writeoff 

R_Movement 

written-off 

Page 174/276



Ref: PHASE V 

7.1.6 CO06 - Process Cancellation 

Page 175/276



Ref: PHASE V 

7.1.7 CO08 - Confirm Authorised Consignee 




confirmation of 

Authorised Consignee 

CO080100 

Submit request for 

confirmation 

(IE111) 

CO080200 

Handle request for 

confirmation 

CO080300 

Display requested 

information 

(IE112) 

R_Principal has 



Page 176/276



Ref: PHASE V 

7.2 Transit use-case model (common/Community transit) 

7.2.1 Overview of common/Community Transit Core Business 

Page 177/276



Ref: PHASE V 

7.2.2 CO1A - Process Departure - Acceptance/Controls 

Page 178/276



Ref: PHASE V 

7.2.3 CO1B - Process Departure – Release 


at Departure 

E_Guarantee check 

results are available 


CO1B1502 

Evaluate 

guarantee 

registration result 

Declared Office of 

Transit 

Declared 

Office of 

Destination 

OLAF 

(ATIS) 


negative guarantee 

result 

Guarantee Nok 

(IE55) 

Guarantee Nok 

Guarantee awaiting 

for amendment 

E_Principal amends 

the declaration 

guarantee details 


the invalidity of the 


Not valid 

(IE05) 

(IE13) 

CO1B1900 

Handle 

amendment of the 

declaration 


Guarantee amendment valid 

Guarantee OK 



asked 

E_Guarantee 

amendment 

Timer expires 

CO1B1101 


unsatisfactory 

guarantee result 

R_Goods not released for 

Transit 

IE51 

IE29 

CO1B1301 

Issue Transit 

Transaction data 

IE01 

IE11 – Sensitive Goods Notification 

R_Goods released for 

Transit 

IE50 

For each declared 

Office of Transit 

CO1B1400 

Handle advanced 

arrival notification 

CO1B1450 

Evaluate 

advanced arrival 

notification 

R_Movement may go to 

destination 

CO1B1700 

Handle advanced 

Transit notification 

R_Enquiry initiation 

timer started 

R_Office of Transit 

notified of departure 

R_Office of 

Destination notified 

of departure 

R_OLAF notified of 

release of transit 

for sensitive goods 

Page 179/276



Ref: PHASE V 

7.2.4 CO02 - Process Arrival at Office of destination 

a) Process Arrival part I 


at Destination 

Actual Office of Destination 


Declared Office 

of Transit 


Destination 

Premises of 

the 

Guarantor 


Trader 

at Departure 

E_Transit consignment 

arrives 

at destination 

(IE07) 

R_Presentation rejected 

at destination 

Presentation invalid 

(IE08) 

CO020102 

Process arrival 

notification 

Arrival accepted - 


(IE06) 



(IE06) 



Diversion 

(IE02) 





3 

(IE03) 

CO020300 

Handle AAR 

request 



R_AAR rejected at 

destination 

AAR rejected 

by Ofice of Departure 

(IE21) 

CO020202 

Handle AAR 

response 

Diversion recorded - 

Normal Procedure - 


(IE06) 

CO020701 

Store and forward 

arrival advice 

Foreseen route 

not followed 

(IE24) 

Diversion 

(IE24) 

CO020703 

Record diversion 









R_Office of 

Departure notified of 

arrival (or diversion) 

For each 

declared Office 

of Transit 

CO020702 

Close frontier 

R_Declared Office 

of Destination 

notified of diversion 

2 

1 

3 

R_Credit reference 

amount for 

guarantee codes 0 

and 1has been 

asked 

R_Declared Offices of 

Transit notified of arrival 

or diversion 

Page 180/276



Ref: PHASE V 

b) Process Arrival part II 


at Destination 

R_Goods released 

from Transit 

Actual Office of Destination 

No control & Normal Procedure 

(IE25) 

1 

CO020600 



Declared 

Office of 

Transit 


Destination 

Premises of 

the 

Guarantor 


Trader 

at Departure 

2 

E_Unloading 

authorisation 

timer expired 

Wait for automatic 

unloading permission 

R_Guarantor 

notified of the 

responsibility 

extension 

R_Authorised 

Consignee notified of 

the unloading 

permission 

E_Authorised Consignee 

sends unloading 

information 

4 

(IE43) 

CO021100 

Control of the 

goods 

CO020601 

Force unloading 

permission 

(IE44) 

(IE120) 

Unloading information invalid 

(IE58) 

(IE120) 

CO021200 

Store & analyse 

unloading remarks 

E_Goods to be 

controlled 

Completion without 


(IE18 or IE110) 

To control 

CO021100 


goods 

No control & Normal Procedure 

(IE18 or IE110) 

CO021801 

Handle destination 

control results 

R_Movement 

writen-off 

No discrepancies 

No discrepancies 

CO requested 

to answer enquiry 

(IE59) 

Discrepancies 

(IE19) 

Discrepancies 

(IE19) 

For each office 

requested for 

enquiry 

CO021803 

Cancel enquiry 

process 

R_Principal 


responsibility 

extension 

R_Unloading 

information rejected at 

destination 

R_Authorised 

Consignee notified of 

the unloading 

permission 

No completion 

& 

No control 

unloaded goods 

(IE43) 

Completion without unloading 

remarks 

(IE25) 

R_Goods released 

from Transit 

Unloading remarks 

CO021300 


unloaded goods 

To control unloaded goods 

(IE120) 

4 

No discrepancies or 

no waiting for discrepancies resolution 

(IE25) 

Completion with 


& 

No contorl 

CO021500 

Record control 

results 

(IE18 or IE110) 

Discrepancies 

CO021701 

Solve 

discrepancies 

R_Release of the 

guarantee has 

been asked 

Following enquiry 

(IE45) 

(IE45) 

R_Customs Offices 

requested for 

enquiry notified of 

cancellation 

Following enquiry 

(IE45) 

(IE45) 

R_Principal 


write-off 

(IE25) 

CO021601 

Release goods 

from Transit 

Office of Destination waiting 

for resolution 

(IE20) 

R_Movement 

writen-off 

R_Guarantor 


write-off 

Page 181/276



Ref: PHASE V 

c) Process Arrival part III 

Page 182/276



Ref: PHASE V 

7.2.5 CO03 - Process movement at Office of Transit 



E_Movement 

arrives at Office of 

Transit 

CO030100 

Capture MRN at 


International diversion (IE114) 

ATR-information available 

CO030202 

Provide ATRinformation 

R_Movement 

stopped at 

frontier 

Passage not valid 

CO030300 

Validate 

passage 

CO030203 

Receive ATRinformation 

(IE115) 

Diversion binding itinerary 

R_Movement 

turned back 

Passage valid 

R_Movement 

may cross 

frontier 

CO030400 

Register frontier 

crossing 

(IE118) 

CO030500 


NCF-information 

at departure 

R_Crossing logged 

R_NCF-information 

handled at departure 

Page 183/276



Ref: PHASE V 

7.2.6 CO04 - Handle enquiry 

a) Handle enquiry - part 1 


at Departure 

Competent Authority of 



Wait for reception 

of the arrival 

advice or control 

results 

E_Time to start 

enquiry 

Postpone 

enquiry 

Postpone 

enquiry 

Postpone 

enquiry 

CO040100 

Check appropriate 

to continue with 

enquiry 

R_Principal 

notified to provide 

information 

Principal located and 

arrival advice not received 

(IE102) 

Continue enquiry 

CO040200 

Request 

information on nonarrived 

movement 

E_Principal provides 

information 

(IE103) 

CO040301 

Receive 

information on nonarrived 

movement 

Start enquiry 

Start enquiry 

CO040401 

Start enquiry 

procedure 

For each possible Office of Destination 

CO040402 

Send enquiry 

request 

(IE104) 

CO040800 

Carry out enquiry at 

requested Office 

CO040801 

Carry out enquiry 

reminder at 

requested Office 

Higher Authority 

of a Customs 

Office 

Wait for 

enquiry 

response 

E_Time allotted 

for enquiry 

response expired 

Able to resume arrival 

process 

(IE105) 

Postpone 

CO040500 

Check 

appropriate to 

continue with 

enquiry reminder 

Continue 

CO040600 

Send enquiry 

reminder 

Consignment 

not located 

(IE106) 

R_Arrival 

processing 

resumed 

(IE105) 

Consignment 

not located 

(IE106) 

CO040700 

Stimulate enquiry 

answer 

E_Answer 

received 

CO040900 

Process negative 

enquiry response 


Guarantor 

(IE63) 


(IE23) 

R_Guarantor 

notified of non 

discharge 

For each 

declared Office 

of Transit 

CO041202 

Record Start 

Recovery 

All expected enquiry 

responses received 

1 

(IE63) 

CO041204 

Record Recovery 

Start 

R_Declared Offices of 

Transit notified of start 

of recovery 

R_Declared Office of 

Destination notified of 

start of Recovery 

Page 184/276



Ref: PHASE V 

b) Handle enquiry - part 2 


at Departure 

Competent Authority for 

Recovery 



Guarantor 

1 


of recovery 

procedure 

(IE35) 

CO041001 

Start recovery 

procedure 



(IE35) 

R_Guarantor 

notified of recovery 

procedure 

Competent Autority of 


Recovery procedure completed 


of the write-off 

(IE45) 

CO041200 

Write-off movement 



(IE45) 

R_Guarantor 

notified of the writeoff 

R_Movement 

written-off 

Page 185/276



Ref: PHASE V 


Page 186/276



Ref: PHASE V 

7.2.8 CO07 - Query Movement Information 

Page 187/276



Ref: PHASE V 

7.2.9 CO08 - Confirm Authorised Consignee 






CO080100 

Submit request for 

confirmation 

(IE111) 

CO080200 

Handle request for 

confirmation 

CO080300 

Display requested 

information 

(IE112) 

R_Principal has 



Page 188/276



Ref: PHASE V 

7.3 National export use-case model 

7.3.1 Overview of Export Core Business 


at the point of Export 

Office of Export 

Office of Exit 

E_Exporter/Declarant 

initiate export operation 

Prepare 

consignment & 

declaration 

Process export 

Present goods at 

office of exit 

Process exit of 

goods 

R_EAD Accompanying 

Document printed 

Export operation 

finalized 

Finalise Export 

operation 

Page 189/276



Ref: PHASE V 

7.3.2 CO1A - Process Export - Acceptance/Controls at Office of Export 

Page 190/276



Ref: PHASE V 

7.3.3 CO1B - Process Export – Release at Office of Export 

Page 191/276



Ref: PHASE V 

7.3.4 CO02 - Process Arrival at Actual Office of Exit 

a) Process Arrival at Actual Office of Exit - part I 

Page 192/276



Ref: PHASE V 

b) Process Arrival at Office of Exit - part II 

Page 193/276



Ref: PHASE V 

7.3.5 CO03 - Process Exit at Actual Office of Exit 

a) Process Exit at Actual Office of Exit - Part I 

Manifest 

presentation 

(IE547) 

Page 194/276



Ref: PHASE V 

b) Process Exit at Actual Office of Exit - Part II 

Page 195/276



Ref: PHASE V 

7.3.6 CO04 - Handle Follow-Up 

Page 196/276



Ref: PHASE V 


Page 197/276



Ref: PHASE V 

7.3.8 CO07 - Query Export Operation Information 

Page 198/276



Ref: PHASE V 

7.4 ECS - AES use-case model 

7.4.1 Overview of Export Core Business 


Office of Exit 


at the point of Export 

E_Exporter/Declarant 

initiate export operation 

Prepare 

consignment & 

declaration 

Process export 

Present goods at 

office of exit 

Process exit of 

goods 

R_EAD Accompanying 

Document printed 

Export operation 

finalized 

Finalise Export 

operation 

Page 199/276



Ref: PHASE V 

7.4.2 CO1A - Process Export - Acceptance/Controls at Office of Export 

Page 200/276



Ref: PHASE V 

7.4.3 CO1B - Process Export – Release at Office of Export 


at Export 


Declared office of 

Exit 

3 

CO1B1301 

Issue Export 



Export 

(IE529) 

(IE501) 

CO1B1400 

Handle anticipated 

export record 

R_Export movement 

may go to Office of 

Exit 

R_Follow-up timer 

started 

R_Office of Exit 


Export movement 

Page 201/276



Ref: PHASE V 

7.4.4 CO02 - Process Arrival at Actual Office of Exit 

a) Process Arrival at Actual Office of Exit - part I 

Page 202/276



Ref: PHASE V 

b) Process Arrival at Office of Exit - part II 


(carrier) 

at Exit 

Actual Office of Exit 

1 


CO020600 


To control 

(IE592) 

To control 

(IE561) 

CO021100 


goods 

R_Trader notified of a 

control 

(IE592) 

No control 

R_Goods not allowed 

to exit 

Not satisfactory 

(IE522) 

CO021500 


results 


(IE518) 

CO021801 

Handle not 

satisfactory exit 

control results 

R_Goods allowed to 

immediate leave 

Satisfactory 

(No or minor discrepancies) 

R_Office of Export 

notified of 

discrepancies 

(IE525) 

(IE525) 

CO021601 

Release goods for 

exit 


be stored 

leaving 

stored 

3 

2 

Page 203/276



Ref: PHASE V 

7.4.5 CO03 - Process Exit at Actual Office of Exit 

a) Process Exit at Actual Office of Exit - Part I 

Manifest 

presentation 

(IE547) 

Page 204/276



Ref: PHASE V 

b) Process Exit at Actual Office of Exit - Part II 

Local Authority 

at Exit 



Premises of 

the Trader 

at Export 

VAT Authority 

Excise 

Authority 

CAP 

Authority 

Other Authorities 

3 

R_Exporter notified 

R_VAT Authority notified 

(IE599) 

(IE599) 

E_Exit Notification 

(IE590) 

CO031100 

Handle exit 

notification 

(IE518) 

CO031200 

Handle exit 

confirmation 

(IE599) 

R_Excise Authority 

notified 

(IE599) 

R_CAP Authority 

notified 

(IE599) 

R_Exit Confirmed 

R_Other Authorities 

notified 

Page 205/276



Ref: PHASE V 


Page 206/276



Ref: PHASE V 


Page 207/276



Ref: PHASE V 

7.4.8 CO07 - Query Export Operation Information 

Page 208/276



Ref: PHASE V 

7.4.9 CO01A (SUM) – Process Exit summary declaration at Office of Lodgement 

Page 209/276



Ref: PHASE V 

7.4.10 CO02 (SUM) – Process Arrival at Actual Office of Exit 

a) CO02 (SUM) – Process Arrival at Actual Office of Exit Part I 


(Carrier) at Exit 


Office of Lodgement 

E_consingment 

arrives at exit 

(IE507) 

R_Presentation rejected 

at exit 

Presentation invalid 

(IE508) 

CO020102(SUM) 

Process arrival 

notification 

Declaration request 

(IE502) 

Goods presented 

at Exit 

Declaration response 

(IE603) 

CO020300(SUM) 

Handle declaration 

request (Export) 

R_C_EXS_SND rejected 

at Exit 

C_EXS_SND rejected 

by Office of Lodgement 

(IE521) 

CO020202(SUM) 


request 

Response (Export) 

R_Office of 

Lodgement notified 

of diversion 

Diversion recorded 

1 

Page 210/276



Ref: PHASE V 

b) CO02 (SUM) – Process Arrival at Actual Office of Exit Part II 

Premises of the Person 

lodging the Exit summary 

declaration 

or 


Representative at Exit 


(carrier) 

at Exit 


1 

E_Person/ 

Representative submits 

an amendment 

Amendment 

Invalid 

(IE605) 

(IE613) 

CO020500(SUM) 

Evaluate 

amendment 

request 

Amendment 

accepted 

R_Amendment rejected 

by Office of Exit 

Amendment 

accepted 

(IE604) 

CO020600(SUM) 


R_Amendment accepted 

by Office of Exit 

To control 

(IE592) 

R_Trader notified of a 

control 

To control (IE561) 

No control 

CO021100(SUM) 


goods 

(IE592) 

R_Goods not allowed 

to exit 


(IE522) 

CO021500(SUM) 


results 

No or minor discrepancies 


immediate leave 

(IE525) 

(IE525) 

CO021601(SUM) 

Release goods for 

exit 


be stored 

leaving 

stored 

3 

2 

Page 211/276



Ref: PHASE V 

7.4.11 CO03 (SUM) – Process Exit at Actual Office of Exit 

a) CO03 (SUM) – Process Exit at Actual Office of Exit Part I 

Page 212/276



Ref: PHASE V 

b) CO03 (SUM) – Process Exit at Actual Office of Exit Part II 

Page 213/276



Ref: PHASE V 

7.5 National import use-case model 

7.5.1 Overview of Import Core Business 


at the point of Import 

Office of Import 


at the point of Import 

E_Importer initiates 

Temporary storage 

Prepare 

consignment & 

Summary 

declaration 

Process temporary 

storage 

E_Importer/Declarant 

initiates import operation 

Process import 

Process import 

Prepare 

consignment & 

declaration 

R_Temporary storage 

finished 

E_Declarant provides 

guarantee or payment 

Wait for payment of 

customs debtt 

Import operation 

finalized 

Finalise Import 

operation 

Page 214/276



Ref: PHASE V 

7.5.2 CO1A - Process Import - Acceptance/Controls at Office of Import 

Page 215/276



Ref: PHASE V 

7.5.3 CO1B - Process Import – Release at Office of Import 


at Import 


VAT Office 

3 

CO1B1301 

Issue Import 


(IE729) 


Import 

R_Import operation 

information to Office 

VAT 

R_Follow-up timer for 

payment of customs 

debt started 

Page 216/276



Ref: PHASE V 

7.5.4 CO2 - Process Import – Discharge of Import Regime 

Page 217/276



Ref: PHASE V 


Page 218/276



Ref: PHASE V 


Premises of Trader 

at Import 


E_Declarant requests a 

cancellation 

Cancellation request 

(IE714) 

CO060102 

Handle cancellation 

request 

Cancellation Rejected 

(IE709) 

R_Cancellation refused 

by Customs Authority 

E_Customs cancels an 

import operation 

Cancellation accepted or on 

Customs initiative 

(IE709) 

R_Cancellation accepted 

or required by Customs 

Authority 

Page 219/276



Ref: PHASE V 

7.6 ICS - AIS use-case model 

7.6.1 Overview of ICS-Core Business – ENS lodged at an Office of Lodgement 

Page 220/276



Ref: PHASE V 

7.6.2 Overview of ICS-Core Business – ENS lodged at an Office of first Entry 

Page 221/276



Ref: PHASE V 

7.6.3 CO1A (SUM) – Process Entry Summary Declaration at Office of Lodgement 

Page 222/276



Ref: PHASE V 

7.6.4 CO1B (SUM) – Process Entry Summary Declaration at Office of first Entry 


Person lodging the 

ENS 

Office of first Entry 

For each Office of 

subsequent Entry 

E_Person lodging the ENS 

R_Person lodging the ENS 

notified of rejection 

IE315 

Declaration invalid 

(IE316) 


(IE328) 

CO1B0501(SUM) 

Validate and 

register ENS 

E_ENS and common safety 

and security risk analysis 

received at Office 

of first Entry 

CO1B0510(SUM) 

Register 

forwarded ENS 

R_MRN communicated to 

Person lodging the ENS 

E_Persond lodging the ENS 

submits an amendment 

request for the ENS 

R_Amendment rejected for 

ENS 

R_Amendment accepted for 

ENS 

Amendmend 

request 

(IE313) 

Amendment 

Invalid 

(IE305) 

Amendment 

accepted 

(IE304) 

CO1B0600(SUM) 


register 

amendment 

request 


(IE328) 


(IE328) 

R_Preventive/prohibitive 

measures/controls notified to 

Person lodging the ENS 

Notify preventive/prohibitive 

measures/controls (IE351) 

CO1B0520(SUM) 

Perform common 

safety and security 

risk analysis 

Trader at Entry 

(Carrier) 

R_MRN communicated to 

Trader at Entry (Carrier) 

R_Prohibitive measures 

notified to Trader at Entry 

(Carrier) 



CO1B0580(SUM) 

Forward ENS data 

and common 

safety and security 

risk analysis 

results 

Forward ENS data + relevant 

common safety and security risk 

analysis results (IE319) 

Trader 

Representative 

E_Representative submits 

an amendment request for 

the ENS 

Amendmend 

request (IE313) 

CO1B0525(SUM) 

Perform national 

risk analysis for 

goods to be 

unloaded 

R_Amendment rejected for 

ENS 

R_Amendment accepted for 

ENS 

Amendment 

Invalid 

(IE305) 

Amendment 

accepted 

(IE304) 

CO1B0650(SUM) 


register 

amendment 

request 

R_ENS and all risk analysis 

results available at Office of 

first Entry 

R_ENS data and common 

safety and security risk 

analysis results received 

at Office of subsequent 

Entry 

R_Preventive/prohibitive 

measures/controls notified to 

Representative 



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Ref: PHASE V 

7.6.5 CO1C (SUM) – Process Entry Summary Declaration at Office of subsequent Entry 

Page 224/276



Ref: PHASE V 

7.6.6 C01D – Process international diversion at Office of first Entry 


Notifying diversion 


(declared) 

Actual Office of first Entry 

E_Trader notifying diversion 

requesting diversion 

Diversion request 

(IE323) 

CO1D0010 

Validate and register 

diversion request at 


Notify diversion 

(IE303) 

CO1D0100 

Register forwarded 

diversion 

notification 


invalid (IE324) 

R_Diversion request rejected 


valid (IE325) 

R_Risk analysis results 

available at Actual Office of 

first Entry 

R_Diversion registered at 


R_Diversion request accdepted 

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Ref: PHASE V 

7.6.7 CO3A – Presentation at Actual Office of first Entry 

Trader at Entry (Carrier) 



(declared) 

E_Trader at Entry presenting 

goods at Actual Office of first Entry 

Arrival notification (IE347) 

R_Presentation rejected at Actual 


Arrival notification invalid 

(IE348) 

Arrival notification valid 

(IE348) 

CO3A0102 

Process 

presentation at 

Actual Office of first 

Entry 

MRN provided – not available; 

Declaration request Import 

(IE302) 

ENS response (IE303) 

CO3A0300 


request Import 

R_Presentation registered at 


ENS provided 

Presented item valid 

CO3A0400 


response Import 

MRN provided, 

No valid ENS available 

(IE349) 

CO3A0625 

Perform national 

risk analysis for 

goods to be 

unloaded 

R_Requested Office notified 

of diversion 

R_Presented item accepted 

at Actual Office of first Entry 

Process 

CO3C 

R_Presented item rejected 

at Actual Office of first Entry 

ENS not provided 

Presented item rejected (IE349) 

Page 226/276



Ref: PHASE V 

7.6.8 CO3B – Presentation at Actual Office of subsequent Entry 

Page 227/276



Ref: PHASE V 

7.6.9 CO3C– Release for Entry at Actual Office of (first or subsequent) Entry 

Premises of the Trader at 

Entry (Carrier) 

Actual Office of (first or subsequent) Entry 

B 

(ex process 

CO03A) 

B 

(ex process 

CO03B) 

CO3C0600 


R_Trader at Entry notified of a 

control 


To control 

(IE392) 

CO3C1100(SUM) 

Control of the goods 

(IE392) 

CO3C1500(SUM) 


results 

R_Goods not allowed to be 

assigned to a customs 

approved treatment or use 


(IE322) 

No control 

R_Goods allowed to be 



Satisfactory with amending the ENS data (IE329) 

Satisfactory without amending the ENS data (IE330) 

No control (IE330) 

Satisfactory with or 

without amending ENS 

R_“Summary declaration“ 

available to a customs 


Page 228/276



Ref: PHASE V 

7.6.10 Overview of Import Core Business 

Premises of the Trader at 

Entry (Carrier) 

Actual Office of (first or subsequent) Entry 

B 

(ex process 

CO03A) 

B 

(ex process 

CO03B) 

CO3C0600 


R_Trader at Entry notified of a 

control 


To control 

(IE392) 

CO3C1100(SUM) 

Control of the goods 

(IE392) 

CO3C1500(SUM) 


results 

R_Goods not allowed to be 




(IE322) 

No control 

R_Goods allowed to be 



Satisfactory with amending the ENS data (IE329) 

Satisfactory without amending the ENS data (IE330) 

No control (IE330) 

Satisfactory with or 

without amending ENS 

R_“Summary declaration“ 

available to a customs 


Page 229/276



Ref: PHASE V 

7.6.11 CO1A - Process Import - Acceptance/Controls at Office of Import 

Page 230/276



Ref: PHASE V 

7.6.12 CO1B - Process Import – Release at Office of Import 

Page 231/276



Ref: PHASE V 

7.6.13 CO2 - Process Import – Discharge of Import Regime 

Page 232/276



Ref: PHASE V 


Page 233/276



Ref: PHASE V 


Page 234/276



Ref: PHASE V 

8. ANNEXES 

Annex 1 - Domains for communication 

National transit regime: 

External 

Domain 

National 

Domain 

External 

Domain 

Office of 

Departure 

Office of 

Destination 

Principal 

Consignee 

Central 

System 

Domain for 

other auth. 

Common/Community transit regime: 

External 

Domain 

National 

Domain 

Common 

Domain 

National 

Domain 

External 

Domain 

Office of 

Departure 

Office of 

Destination 

Principal 

Consignee 

indirect EU and EFTA and 

3 rd countries transit 

Central 


direct EU transit 

Central 


Transporter 

Domain for 

other auth. 

Office of 

Transit 

Page 235/276



Ref: PHASE V 

National export regime: 

External 

Domain 

National 

Domain 

External 

Domain 

Office of 

Export 

Office of 

Exit 

Exporter 

Trader 

(transporter) 

Central 


Domain for 

other auth. 

ECS - AES: 

External 

Domain 

National 

Domain 

Common 

Domain 

National 

Domain 

External 

Domain 

Office of 

Export 

Office of 

Exit 

Exporter 

indirect exportation 

Trader 

Central 


direct exportation 

Central 


Domain for 

other auth. 

Page 236/276



Ref: PHASE V 

National import regime: 

External 

Domain 

National 

Domain 

External 

Domain 

Office of 

Import 

Office of 

Control 

Trader 

(transporter) 

Importer 

Central 


Domain for 

other auth. 

ICS - AIS: 

External 

Domain 

National 

Domain 

Common 

Domain 

National 

Domain 

External 

Domain 

Office of 

Entry 

Office of 

Import 

Importer 

Transporter 

indirect importation 

Central 


direct importation 

Central 


Office of 

Control 

Domain for 

other auth. 

Page 237/276



Ref: PHASE V 

Annex 2 - Stages and milestones for CDPS 

Page 238/276



Ref: PHASE V 

Annex 3 – Local selectivity process 

Page 239/276



Ref: PHASE V 

Annex 4 – Selectivity profile filter system 

Page 240/276

Annex 6 

NCTS – Reference Data 

Annex 5 – NCTS Reference Data 

Page 241/276

Annex 6 


NAME FORMAT LENGTH VALUES + TEXT 

AAR REJECTION REASON CODE n ..2 Code to identify the AAR Rejection Reason in IE03. 

Values: 

1 = Movement arrived at Destination 

2 = Cancelled 

3 = MRN unknown 

4 = Other reasons 

ADDITIONAL INFORMATION ID an ..3 Codes for SPECIAL MENTIONS (Box 44), see Annex 37c Implementing Provisions and Annex D2 of 

the Convention 'Additional Information/Special Indication Code' 

- Common Codes: 

DG0 = "Export from ‘XX’ subject to restriction" 

Remark: ‘XX’ = 1 EFTA country or ‘EC’ 

DG1 = "Export from ‘XX’ subject to duties" 

Remark: ‘XX’ = 1 EFTA country or ‘EC’ 

DG2 = EXPORT 

Based on Regulation 1875/2006, Annex 30A following common code can be used additionally, if NCTS 

is used for safety and securitz. 

10600 = Negotiable Bill of lading 'to order blank endorsed' 

ADDITIONAL INFORMATION RESPONSE 

CODE 

- Additional Codes can also be defined at national level. 

n 2 Values: 

10 = Requested Additional information # 1: see following text 

11 = Requested Additional information # 1 not available 

20 = Requested Additional information # 2: sent as requested 


30 = Requested Additional Information # 3: sent as requested 


40 = Requested Additional Information # 4: see following text 


50 = Requested Additional Information # 5: see following text 


60 = Requested Additional information # 6: sent as requested 


ADDRESS TYPE a 1 Used for GUARANTOR ADDRESS 

Values: 

L = Local address 

S = Service address for other states 

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Annex 6 


AGREED LOCATION CODE an ..17 Agreed location of goods – precise indication of the place where the goods can be examined. 

To be defined at national level. 

AMENDMENT REJECTION MOTIVATION 

CODE 

n 1 Used to specify the Amendment Rejection Motivation. 



ATR REJECTION REASON CODE an ..2 Values: 

1 = Movement arrived at Destination 

2 = Movement entered and not yet exit the country 

3 = Movement exit from the country 

4 = Other reason 


6 = Cancelled 

AUTHORISATION ID an ..17 Unique Identifier for AUTHORISATION. To be defined at national level. 

AUTHORISED LOCATION OF GOODS an ..17 Authorised location of goods – precise indication of the place where the goods can be examined. 


COMMODITY CODE n ..6 The usage of commodity codes up to eight digits is allowed (nationally), however only the first six digits 

are sent to destination/transit countries with the AAR/ATR, see Annex 37c Implementing Provisions and 

Annex D2 to Appendix III of the Convention. 

CONTROL INDICATOR an 2 Values: 

NP = Document/Certificate not presented 

DI = Differences (Attribute incorrect) 

NE = New entry 

OT = Other 

CONTROL RESULT CODE an 2 See Transit Manual 

Values: 

At departure: 

A1 = Satisfactory 

A2 = Considered satisfactory 

A3 = Authorised Consignor 

B1 = Not satisfactory 

Page 243/276

Annex 6 


At destination: 



A5 = Charges collected 


COUNTRY CODE a 2 Code to specify countries (ISO alpha 2 country code’ as specified in ISO – 3166 and subsequent updates 

(Annex 37 c of the Implementing provisions and Annex D2 to Appendix III of the Transit Convention) 

COUNTRY REGIME CODE an 3 Type of regime applicable to the countries involved in the Transit procedure. 

Values: 

EEC Transit-country of the EC * 

OTH 

Other country 

TOC Transit-country not belonging to EC * 

[* EC = European Community] 

COUNTRY/REGION CODE an ..3 Codes to be defined at national level. 

CURRENCY CODE an 3 ISO 4217; Code to identify the currency used in Transit-countries 

CUSTOMS OFFICE REFERENCE 

NUMBER 

an 8 Customs Office Reference Number as defined in Annex 37c Implementing Provisions and Annex D2 to 

Appendix III of the Convention. 

CUSTOMS SUB PLACE an ..17 Customs sub place 


DECLARATION TYPE an ..5 Declaration Types: 

T- = Mixed T1 and T2 goods 

T1 = External Community transit 

T2 = Internal Community transit 

T2F = T2 betw. diff. fiscal territories 

T2SM = see T2 + San Marino 

DISCREPANCY SOLVED NOTIFICATION 

CODE 

an ..2 Used to specify whether the discrepancies have been solved at the Office of Departure or not 

0 = Discrepancy not solved at OoDep 

1 = Discrepancy solved at OoDep 

DIVERSION REJECTION CODE n ..2 Used to specify the AAR rejection reason (IE 21). 

Values: 

Page 244/276

Annex 6 



DOCUMENT TYPE an 3 Used to specify the produced document/certificates. 

For a list of possible values, see Annex 37c Implementing Provisions and Annex D2 to Appendix III of 

the Convention 

Following of the code values shall be marked as 'transport documents' for the purpose of Condition 

564/567: 

235 

271 

703 

704 

705 

722 

730 

740 

741 

750 

760 

785 

787 

952 

955 

FLAG n 1 Used for attributes that can have a positive either a negative value. 

Values: 

0 = No 

1 = Yes 

GEO INFO CODE an ..6 The complete list the General Notes of the "LIST of authorised customs offices for Community 

transit/common transit operations", originally provided in the General Notes of the "LIST of authorised 

customs offices for Community transit/common transit operations" is currently updated and available in 

the CS/RD 

Some examples: 

CN = North Sea Coast DE/CH German-Swiss frontier 

GEO-NOMENCLATURE CODE n 3 Used in Country Geo Nomenclature Code as specified in on the nomenclature of countries and 

Page 245/276

Annex 6 


territories for the external trade statistics of the Community and statistics of trade between Member 

States 

(Currently in Reg. (EC) no 750/2005 (OJ L 236, 19.5.2005, p. 12) 

GUARANTEE ACCESS CODE an 4 Four digits used to access an NCTS guarantee; see Section III under Heading 1.1.2.5 'Access Code'. 

GUARANTEE MONITORING CODE n 1 Indication on the monitoring type of a guarantee in NCTS. 

Values: 

1 = Type 1 monitoring: MRN, date 

2 = Type 2 monitoring: MRN, date, amount 

3 = Type 3 monitoring: MRN, date, amount and update account 

GUARANTEE REFERENCE NUMBER an 24 Each NCTS guarantee will be referenced by a unique Guarantee Reference Number (GRN) which will 

be used for validation in the guarantee management sub system. 

GUARANTEE TYPE n 1 Guarantee Types: 

0 = Guarantee waiver 

1 = Comprehensive Guarantee 

2 = Individual Guarantee (by guarantor) 

3 = Cash Deposit Guarantee 

5= : Guarantee waiver for secured amount up to 500 EURO 

4 = Individual guarantee in the form of voucher 

6 = Guarantee waived 

7 = Not required between OoDep/OoTra 

8 = Not required certain public bodies 

9 = Individual GUA with multiple usage 

A= Guarantee waiver by agreement 

INVALID GUARANTEE REASON CODE an ..3 Used to specify the invalid guarantee reason (IE32, IE201) 

Possible values: 

G01 = Does not exist; 

G02 = Guarantee exists, but not valid; 

G03 = Access code not valid; 

G04 = Principal Guarantee ≠ Declaration; 

G05 = Individual guarantee voucher already used; 

G06 = Use restriction : No suspended goods; 

G07 = Use restriction : NO sensitive goods; 

G08 = Not valid for Country of Tra/Des; 

Page 246/276

Annex 6 


G09 = Reference/Guarantee amounts NOT sufficient; 

G10 = Individual guarantee by Guarantor already used; 

G11 = Customs Office of Departure/Customs Office of Destination does not correspond (Guarantee type 

‘2’); 

G12 = Declared Commodity code ≠Commodity code in guarantee; 

G13 = TIR guarantee not reusable. 

INVALIDITY REASON CODE an 3 To be defined at national level (IE37), e.g. Guarantee provisionally blocked. 

KIND OF PACKAGES a 2 Kind of packaging in which goods are packed. 

For a list of possible codes (UNECE Recommendation No. 21), see Annex 37c Implementing Provisions 

and Annex D2 of the Convention 

LANGUAGE CODE an 2 Language Code (LNG) used to define the language used for declaration purposes and for free text 

information (ISO Alpha 2 Codification - ISO 639), see Annex 37/c Implementing Provisions and Annex 

D2 to Appendix III of the Convention . 

LOADING PLACE an ..17 The loading place in a Transit declaration where coded, its structure hat to be defined at national level. 

LOCAL REFERENCE NUMBER (LRN) an ..22 Local Reference Number nationally defined and allocated by the user in agreement with the 

customs/competent authorities, to identify each single Transit declaration. 

MOVEMENT QUERY REASON CODE an ..3 Codes to be defined 

MOVEMENT REFERENCE NUMBER 

(MRN) 

an 18 Movement Reference Number used to identify each single Transit transaction, see: Annex 45a 

Implementing Provisions and Annex D4 to Appendix III of the Convention. 

PREFIX-SUFFIX LEVEL an 1 Used in CUSTOMS OFFICE LSD (IE30). 

Values: 

A = Simple office (see box A in Customs Office List) 

E = Higher authority (see box E in Customs Office List) 

PREFIX-SUFFIX FLAG n 1 Used in CUSTOMS OFFICE LSD (IE30) 

Values: 

0 = Prefix-Suffix Name is put BEFORE the Office name 

1 = Prefix-Suffix Name is put AFTER the Office name 

PREVIOUS DOCUMENT TYPE an ..6 Previous administrative reference types: 

T2, T2L, T2F, T2LF, T2CIM, T2TIR, T2ATA 

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Annex 6 


Additional Codes can be defined at national level. 


QUERY IDENTIFIER n 1 Query on Guarantee Type (IE34). 

Values: 

1 = Usage only 

2 = Exposure only 

3 = Usage and exposure 

4 = General information only (no usage & exposure) 

REGION CODE an ..3 Codes to be defined at national level. 

REQUESTED 

INFORMATION CODE 

ADDITIONAL 

n 1 Values: 

1 = Detailed goods description needed 

2 = Copy of the Invoice needed 

3 = Copy of Manifest or Connoissement or Airway bill needed 

4 = Name/Address of the person in charge of the formalities at DEST needed 

5 = Following additional informations needed 

6 = Following additional documents needed 


RISK ANALYSIS RESULT CODE an ..5 Some values are defined at Common Domain-level, other values can be 

defined at National Domain level. 

Values at common domain level will be defined by the Risk Management Framework project. 

ROLE an 3 Customs Office performing one or more precise role(s) in Transit. 

Values: 

AUT = Higher Authority 

CCD = Central Office – Common Domain 

CND = Central Office – National Domain 

DEP = Office of Departure 

DES = Office of Destination 

GUA = Office of Guarantee 

Page 248/276

Annex 6 


REC = Office of Recovery 

TRA = Office of Transit 

SECURITY N 1 1 = Declaration used for safety and security purposes 

Not present = Not used for safety and security purposes 

SENSITIVE GOODS CODE n ..2 Additional identifier for sensitive goods. 

SPACE_TO ADD n 1 Used in CUSTOMS OFFICE LSD (IE30) 

Values: 

0 = A space MUST NOT be added between Prefix-Suffix Name and Customs Office Actual Name 

1 = A space MUST be added between Prefix-Suffix Name and Customs Office Actual Name 

SPECIFIC CIRCUMSTANCE INDICATOR a 1 Regulation 1875/2006, Annex 30A. 

Possible values for NCTS: 

A = Postal and express consignments 

B = Ship and aircraft supplies 

C = Road mode of transport 

D = Rail mode of transport 

E = Authorised economic operators 

SPECIFIC NOTES CODE an ..6 Specific Notes Codes are used, when necessary, to define the characteristics of the customs offices to be 

registered in the electronic version of the Customs Office List (COL). 

List of codes available in Annex 9 hereafter. 

STATISTICS TYPE an 3 For a list of possible types see Section V under Heading 1.2 ‘Archive Procedures’. 

SYSTEM UNAVAILABILITY TYPE a 1 Values: 

S = Scheduled Unavailability 

U = Unscheduled Unavailability 

N = Business service not implemented 

TIN 

(TRADER IDENTIFICATION NUMBER) 

an ..17 The Trader Identification Number shall be defined on national level. 

However, the first 2 digits shall consist of the country code. 

TRADER IDENTIFICATION NUMBER an ..17 The structure of the Trader Identification Number is defined in each country and is taken as it is, without 

conversion, into Transit (the TIN can e.g. be a VAT number). 

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Annex 6 


TRAFFIC TYPE an ..3 Type of traffic dealt with in the Transit Customs Office. 

Values: 

P = Sea traffic 

V = Rail traffic 

R = Road Traffic 

AIR = Airport 

C = River traffic 

N/A = Not Applicable 

TRANSIT OPERATION STATE TYPE an ..3 Some values are defined at Common Domain level (see IE32). Other values 

can be defined at National Domain level. The transit operation states can be 

found in FTTS, Section 2 under Heading 1.10.1 “State Transition Diagram”. 

Values at common domain level are: 

Departure: A01 Arrived 

A02 

A03 

A04 

A05 

A06 

Cancellation: 

B02 

Destination: 

C02 

C03 

C04 

Page 250/276

Annex 6 


C06 

C07 

C08 

C10 

Transit: D01 

D02 

D03 

D04 

D05 

D06 

D07 

D08 


TRANSPORT CHARGES - METHOD OF 

PAYMENT 

a 1 Commission Regulation (EC) 1875/2006, Annex 30A. 

Common code values for NCTS: 

A = Payment in cash 

B = Payment by credit card 

C = Payment by cheque 

D = Other 

H = Electronic credit transfer 

Y =Account holder with carrier 

Z = Not pre-paid 

TRANSPORT MODE n ..2 Mode of transport corresponding to the active means of transport; see Annex 38 of the Implementing 

Provisions and Annex A9 to Appendix III of the Convention . 

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Annex 6 


TYPE OF TRANSPORT CROSSING n ..2 To be defined at national level. 

BORDER (BOX 21) 

UN DANGEROUS GOODS CODE n 4 Codes from the UNDG (United Nations Dangerous Goods list) shall be used. 

The Codes will be integrated in CSRD. 

UN/LOCODE a 3 To be defined at national level (within the ECE/TRADE/205, Recommendation 16). 

UNIT OF MEASURE a 3 Values: 

HTL = hectolitre 

KGM = kilogram 

PCE = pieces or items 

Page 252/276

Annex 7 

AES – Reference Data 

Annex 6 – AES Reference Data 

Page 253/276

Annex 7 



ADDITIONAL INFORMATION ID an ..5 Codes for SPECIAL MENTIONS (Box 44), see Annex 38 Implementing Provisions. 

- Common code values for AES/ECS: 

30100 = Simplified exportation (incomplete export declaration) 

30200 = Simplified exportation (local clearance) 

30300 = Goods destined for exportation — agricultural refunds not applicable 

30400 = RET-EXP – Copy 3 to be returned 


AER REJECTION REASON CODE n ..2 Code to identify the AER rejection reason in IE503. 

Common code values: 

2 = Cancelled 



5 = Movement already exited 

(AGREED) LOCATION CODE an ..17 Agreed location of goods (Box 30) – precise indication of the place where the goods can be examined. 



CODE 

n 1 Used to specify the Amendment Rejection Motivation in IE505 and IE605. 


ARRIVAL AGREED LOCATION CODE an ..17 Arrival agreed location of goods – used in IE507; precise indication of the place where the goods can be 

examined. 


AUTHORISED LOCATION OF GOODS an ..17 Authorised location of goods (Box 30) – precise indication of the place where the goods can be 

examined. 


AUTHORISED STORING LOCATION OF 

GOODS 

an ..17 Authorised storing location of goods – used in IE507; precise indication of the place where the goods 

can be examined. 


COMBINED NOMENCLATURE an 8 The full CN code (Box 33.1) based on the Harmonised System (HS) is to be used (8 digits). 

For Codes see TARIC. 

COMMODITY CODE an 22 Commodity Code (Box 33), see Annex 37/38 Implementing Provisions based on the Harmonised System 

(HS) and TARIC. 

The 22 digit Commodity Code is composed of the following: 

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Annex 7 


- Combined Nomenclature code (8 digits, Box 33.1) 

- TARIC code (2 digits, Box 33.2) 

- TARIC first additional code (4 digits, Box 33.3) 

- TARIC second additional code (4 digits, Box 33.4) 

- National additional code (4 digits, Box 33.5) 

The number of digits to be used may vary depending on the Rules specified in FTSS. 

COMMUNITY / NATIONAL PROCEDURE an 3 For the list of possible codes see Annex 38 Implementing Provisions (Box 37.2). 

Common code values for AES/ECS: 

A51 

A52 

A53 

B51 

B52 

B53 

B54 

C51 

C52 

E51 

E52 

E53 

E61 

E62 

E63 

E71 

F51 

F61 

F62 

F63 

F64 

COMPLEMENTARY CODE n 1 For the list of possible values see Annex 38 Implementing Provisions (Box 20.3). 


1 Place situated in the territory of the Member State concerned 

2 Place situated in the territory of another Member State 

3 Other (place situated outside the Community) 

Page 255/276

Annex 7 


CONTROL INDICATOR an 2 The Code is used in IE518 (Exit control results) to report 'not satisfactory' control results/discrepancies 

from the Office of Exit to the Office of Export. Its use is explained in the DDNA document but not in 

FTSS. It gives an indication of the differences detected at the Office of Export and the Office of Exit. 


DI = Differences (Attribute incorrect) 

NP = Document/Certificate not presented 

OR = Original 

OT = Other 

CONTROL RESULT CODE an 2 Used to record the results of a control of goods either at export or at exit (SAD box D). 


At Office of Export: 



A3 = Simplified procedure 


At Office of Exit: 



A4 = Minor discrepancies 


COUNTRY (CODE) a 2 Code to specify countries (ISO alpha-2 country code as specified in ISO – 3166 of 1 January 1996 as 

published by Eurostat on a yearly basis). 

For the attribute 'Country of export' (box 15 and 15a) and 'TRADER CONSIGNOR.country code' 

the countries of the EU shall be used only. 

For the attribute 'country of destination' (box17 and 17a), other countries than EU countries shall 

be used only. 

COUNTRY OF ORIGIN a 2 Box 34a. See 'COUNTRY (CODE)' 

COUNTRY OF ROUTING CODE a 2 See 'COUNTRY (CODE)' 

CURRENCY CODE a 3 Code to specify currencies (ISO alpha-3 currency code as specified in ISO 4217). 


NUMBER 

an 8 Customs Office Reference Number as defined in Annex 37c Implementing Provisions. 

See also Customs Office List (COL). 

CUSTOMS SUB PLACE an ..17 Customs sub place. To be defined at national level. 

DECLARATION TYPE (BOX 1.1) a 2 Declaration type codes as defined in Annex 38 Implementing Provisions (Box 1.1). 

Page 256/276

Annex 7 



EX = Export (except to EFTA) 

EU = Export (to EFTA) 

CO = Community goods 

DECLARATION TYPE (BOX 1.2) a 1 Declaration type codes as defined in Annex 38 Implementing Provisions (Box 1.2). 

Common code values for AES/ECS : 

A Normal declaration (normal procedure under Article 62 of the Code) 

B Incomplete declaration (simplified procedure under Article 76(1)(a) of the Code) 

C Simplified declaration (simplified procedure under Article 76(1)(b) of the Code) 

D Normal declaration (such as referred to under code A) lodged before the declarant is in a position to 

present the goods. 

E Incomplete declaration (such as referred to under code B) lodged before the declarant is in a 

position to present the goods. 

F Simplified declaration (such as referred to under code C) lodged before the declarant is in a position 

to present the goods. 

X Supplementary declaration under a simplified procedure covered by B 

Y Supplementary declaration under a simplified procedure covered by C 

Z Supplementary declaration under a simplified procedure under Article 76(1)(c) of the 

Code (entry of the goods in the records) 

DISPATCH/PRODUCTION REGION an ..2 Code for the dispatch-/production region (Box 34b). 


DIVERSION REJECTION CODE n ..2 Used to specify the AER rejection reason (IE521). 

Codes D, E and F can only be used in the framework of the procedure provided for in Article 201(2) where 

customs authorities authorise the lodgement of a declaration before the declarant is in a position to present the 

goods. 



11 = Cancelled 


13 = Movement already exited 

DOCUMENT TYPE an ..4 Used to specify the produced document/certificates as defined in TARIC (Box 44). 

EXPORTOPERATION STATE TYPE an ..3 Some values are defined at Common Domain level, other values can be 


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Values will be documented in the Design Document for National Application. 

EXIT REJECTION MOTIVATION CODE an ..2 To be defined at national level 

EXPORT_QUERY REASON CODE an ..3 The code is used in IE527. 


10 = Enquiry on Export data 

20 = Request for Export Operation State 

99 = Other 


Code values: 

0 = No 

1 = Yes 

INCOTERM CODE a 3 See also Annex 38 Implementing Provisions (Box 20) 


EXW = Ex works 

FCA = Free carrier 

FAS = Free alongside ship 

FOB = Free on board 

CFR = Cost and freight 

CIF = Cost, insurance and freight 

CPT = Carriage paid to 

CIP = Carriage and insurance paid to 

DAF = Delivered at frontier 

DES = Delivered ex-ship 

DEQ = Delivered ex-quay 

DDU = Delivered duty unpaid 

DDP = Delivered duty paid 

XXX = Delivery terms other than those listed 

KIND OF PACKAGES a 2 See Annex 38 Implementing Provisions (Box 31). Based on UNECE Recommendation No. 21/Rev. 4 – 

May 2002. 

LANGUAGE CODE a 2 Language Code (LNG) used to define the language used for declaration purposes and for free text 

information (ISO Alpha 2 Codification – ISO 639 / 1988), see Annex 37c Implementing Provisions. 

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METHOD OF PAYMENT a 1 See also Annex 38 Implementing Provisions (Box 47, last column) 





D = Other (e. g. direct debit to agent's cash account) 

E = Deferred or postponed payment 

F = Deferred payment — customs system 

G = Postponed payment — VAT system (Article 23 Sixth VAT Directive) 


J = Payment through post office administration (postal consignments) or other public sector or government 

department 

K = Excise credit or rebate 

M = Security, including cash deposit 

P = From agent's cash account 

R = Guarantee 

S = Individual guarantee account 

T = From agent's guarantee account 

U = From agent's guarantee — standing authority 

V = From agent's guarantee — individual authority 

O = Guarantee lodged with Intervention Agency. 


(MRN) 

an 18 Movement Reference Number used to identify each single export transaction (See Annex 45a, Chapter II 

Implementing Provisions and Annex 8 to Appendix A3 of FTSS). 

NATIONAL ADDITIONAL CODE an 4 Codes to be defined at national level. See explanation for 'Commodity code', Box 33.5. 

NATURE OF TRANSACTION CODE n ..2 See Annex 38 Implementing Provisions (Box 24 Column A and B) 


1 

2 

3 

4 

5 

6 

7 

8 

9 

11 

12 

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13 

14 

15 

21 

22 

23 

31 

32 

33 

34 

41 

42 

43 

51 

52 

53 

61 

62 

PREVIOUS DOCUMENT CATEGORY an 1 The attribute correspond to the first element of Box 40. It shall not be merged any longer with the 

previous document type. 


X = Summary declaration 

Y = Initial declaration 

Z = Previous document 

PREVIOUS DOCUMENT TYPE an ..6 The attribute correspond to the second element of Box 40. It shall not include any longer the first 

element of Box 40 (see PREVIOUS DOCUMENT CATEGORY): 

T2, T2L, T2F, T2LF, T2CIM, T2TIR, T2ATA 

AES/ECS Codes for the purpose of EMCS: 

Administrative Accompanying Document (EMCS) AAD 

Other types of previous documents: 

Container list 235 

Loading list (delivery note) 270 

Packing list 271 

Proforma invoice 325 

Commercial invoice 380 

House waybill 703 

Master bill of lading 704 

Bill of lading 705 

CIM consignment note (rail) 720 

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Road list SMGS 722 

Road consignment note 730 

Air waybill 740 

Master air waybill 741 

Despatch note (post parcels) 750 

Multimodal/combined transport document 760 

Cargo manifest 785 

Bordereau 787 

Community transit Declaration — Mixed consignments (T) 820 

External Community transit Declaration (T1) 821 

Internal Community transit Declaration (T2) 822 

Control copy T5 823 

TIR carnet 952 

ATA carnet 955 

Reference/date of entry of the goods in the records CLE 

Information sheet INF3 IF3 

Information sheet INF8 IF8 

Cargo manifest — simplified procedure MNS 

Internal Community transit Declaration — Article 340 c, 1) 

T2F 

T2M T2M 

Community goods - Normal declaration (normal procedure under Article 62 of the Code) COA 

Community goods - Incomplete declaration (simplified procedure under Article 76(1)(a) of the Code) COB 

Community goods - Simplified declaration (simplified procedure under Article 76(1)(b) of the Code) COC 

Community goods - Normal declaration (such as referred to under code A) lodged before 

the declarant is in a position to present the goods. COD 

Community goods - Incomplete declaration (such as referred to under code B) lodged before 

the declarant is in a position to present the goods. COE 

Community goods - Simplified declaration (such as referred to under code C) lodged before 

the declarant is in a position to present the goods. COF 

Community goods - Supplementary declaration under a simplified procedure covered by B COX 

Community goods - Supplementary declaration under a simplified procedure covered by C COY 

Community goods - Supplementary declaration under a simplified procedure 

under Article 76(1)(c) of the Code (entry of the goods in the records) COZ 

Export (to EFTA) - Normal declaration (normal procedure under Article 62 of the Code) EUA 

Export (to EFTA) - Incomplete declaration (simplified procedure under Article 76(1)(a) of the Code) EUB 

Export (to EFTA) - Simplified declaration (simplified procedure under Article 76(1)(b) of the Code) EUC 

Export (to EFTA) - Normal declaration (such as referred to under code A) lodged before 

the declarant is in a position to present the goods. EUD 

Export (to EFTA) - Incomplete declaration (such as referred to under code B) lodged before 

the declarant is in a position to present the goods. EUE 

Export (to EFTA) - Simplified declaration (such as referred to under code C) lodged before 

the declarant is in a position to present the goods. EUF 

Export (to EFTA) - Supplementary declaration under a simplified procedure covered by B EUX 

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Export (to EFTA) - Supplementary declaration under a simplified procedure covered by C EUY 

Export (to EFTA) - Supplementary declaration under a simplified procedure 

under Article 76(1)(c) of the Code (entry of the goods in the records) EUZ 

Export (except to EFTA) - Normal declaration (normal procedure under Article 62 of the Code) EXA 

Export (except to EFTA) - Incomplete declaration (simplified procedure 

under Article 76(1)(a) of the Code) EXB 

Export (except to EFTA) - Simplified declaration (simplified procedure 

under Article 76(1)(b) of the Code) EXC 

Export (except to EFTA) - Normal declaration (such as referred to under code A) lodged before 

the declarant is in a position to present the goods. EXD 

Export (except to EFTA) - Incomplete declaration (such as referred to under code B) lodged before 

the declarant is in a position to present the goods. EXE 

Export (except to EFTA) - Simplified declaration (such as referred to under code C) lodged before 

the declarant is in a position to present the goods. EXF 

Export (except to EFTA) - Supplementary declaration under a simplified procedure covered by B EUX 

Export (except to EFTA) - Supplementary declaration under a simplified procedure covered by C EUY 

Export (except to EFTA) - Supplementary declaration under a simplified procedure 

under Article 76(1)(c) of the Code (entry of the goods in the records) EUZ 

Import - Normal declaration (normal procedure under Article 62 of the Code) IMA 

Import - Incomplete declaration (simplified procedure under Article 76(1)(a) of the Code) IMB 

Import - Simplified declaration (simplified procedure under Article 76(1)(b) of the Code) IMC 

Import - Normal declaration (such as referred to under code A) lodged before 

the declarant is in a position to present the goods. IMD 

Import - Incomplete declaration (such as referred to under code B) lodged before 

the declarant is in a position to present the goods. IME 

Import - Simplified declaration (such as referred to under code C) lodged before 

the declarant is in a position to present the goods. IMF 

Import - Supplementary declaration under a simplified procedure covered by B IMX 

Import - Supplementary declaration under a simplified procedure covered by C IMY 

Import - Supplementary declaration under a simplified procedure 

under Article 76(1)(c) of the Code (entry of the goods in the records) IMZ 

Other ZZZ 

PROCEDURE REQUESTED N 2 For possible values see Annex 38 Implementing Provisions (Box 37.1, first two-digits) 

Common code values for AES/ECS:01 

02 

07 

10 

11 

21 

22 

23 

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31 

40 

41 

42 

43 

45 

48 

49 

51 

53 

61 

63 

68 

71 

76 

77 

78 

91 

PREVIOUS PROCEDURE n 2 For possible values see Annex 38 Implementing Provisions (Box 37.1, second two-digits) 


00 

01 

02 

07 

10 

11 

21 

22 

23 

31 

40 

41 

42 

43 

45 

48 

49 

51 

53 

54 

61 

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REPRESENTATIVE STATUS CODE n 1 See also Annex 38 Implementing Provisions (Box 14). 

Common code values for AES/ECS:1 = Declarant 

2 = Representative – direct representation 

3 = Representative – indirect representation 

63 

68 

71 

76 

77 

78 

91 

92 

RISK ANALYSIS RESULT CODE an ..5 Some code values will be defined at Common Domain level, other values can 

be defined at National Domain level. 

Values at common domain level (codes to be used for C-Messages) will be defined by the Risk 

Management Framework project. 

ROLE an 3 Customs Office performing one or more precise role(s). 

Following code values of the Customs Office List (COL) can be used for AES/ECS: 

EXC = Excise 

EXP = Office of Export 

EXT = Office of Exit 

EXL = Office of Lodgement Exit 

ETR= Office of Exit for Transit 


Possible values for AES/ECS: 


B = Ship and aircraft supplies 


STATISTICAL VALUE CURRENCY See 'CURRENCY CODE' 

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STORING FLAG n 1 See 'FLAG' 

SUMMARY DECLARATION REJECTION 

REASON CODE 

n ..2 Possible values for AES/ECS: 



SYSTEM UNAVAILABILITY TYPE a 1 Values: 




TARIC CODE an 2 TARIC code, see explanation for 'Commodity code', Box 33.2. 

TARIC FIRST ADDITIONAL CODE an 4 TARIC code, see explanation for 'Commodity code', Box 33.3. 

TARIC SECOND ADDITIONAL CODE an 4 TARIC code, see explanation for 'Commodity code', Box 33.4. 

TIN 




TRAFFIC TYPE an ..3 Type of traffic for which a given Customs Office has an appropriate competency. The Codes are part of 

the Customs Office List (COL). 

Values: 




AIR = Airport 


PP = Pipeline 



PAYMENT 






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TRANSPORT MODE 

(TRANSPORT MODE AT DEPARTURE) 

(TRANSPORT MODE AT BORDER) 

(INLAND TRANSPORT MODE) 

D = Other 




n ..2 See also Annex 38 Implementing Provisions. The 2-digit codes from Annex A9 to Appendix III of the 

Transit convention shall not be used for Export operations. 

Mode of transport corresponding to the active means of transport (box 25 and 26). 

Possible values are: 

1 = Sea transport 

2 = Rail transport 

3 = Road transport 

4 = Air transport 

5 = Postal consignment 

7 = Fixed transport installations 

8 = Inland waterway transport 

9 = Own propulsion 

TYPE OF TAX an 3 See also Annex 38 Implementing Provisions (box 47). 

Common code values for AES/ECS:: 

A00 = Customs duties on industrial productsA10 = Customs duties on agricultural productsA20 = 

Additional duties 

A30 = Definitive antidumping duties 

A35 = Provisional antidumping duties 

A40 = Definitive countervailing duties 

A45 = Provisional countervailing duties 

B00 = VAT 

B10 = Compensatory interest (VAT) 

B20 = Interest on arrears (VAT) 

C00 = Export taxes 

C10 = Export taxes on agricultural products 

D00 = Interest on arrears 

D10 = Compensatory interest (I.e. Inward processing) 

E00 = Duties collected on behalf of other countries 

TYPE OF TRANSPORT CROSSING n ..2 To be defined at national level (box 21). 

BORDER 

UN DANGEROUS GOODS CODE n 4 Codes from the UNDG (United Nations Dangerous Goods list) shall be used. 

UNIT OF MEASURE a 3 Values: 

HTL = hectolitre 

KGM = kilogram 

PCE = pieces or items 

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WAREHOUSE TYPE a 1 See also Annex 38 (box 49) and Art. 525 (a1) Implementing Provisions 

A = Public Customs warehose under responsibility of the warehousekeeper 

B = Public Customs warehose under responsibility of the depositor 

C =Private warehouse, other than D and E 

D =Private warehouse, where release for free circulation is made by way of the 

local clearance procedure and may be granted on the basis of the 

nature, the customs value and the quantity of the goods to be taken 

into account at the time of their placing under the arrangements 

E = Private warehouse, where the arrangements apply although the goods need not 

be stored in a place approved as a customs warehouse 

F = Public Customs warehouse operated by customs authority 

Y = Non-customs warehouse 

Z = Free zone or free warehouse; 

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AIS – Reference Data 

Annex 7 – AIS Reference Data 

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ADDITIONAL INFORMATION ID an ..5 Codes for SPECIAL MENTIONS (Box 44), see Regulation 1875/2006, Annex 30A. 

- Common Code values for AIS/ICS: 

10600 = Negotiable Bill of lading 'to order blank endorsed 


AEO CERTIFICATE TYPE an 4 Code for the first 4 digits of 'Document Reference (Box 44)' specifying the AEO certificate type: 

AEOC = AEO certificate – Customs simplifications 

AEOF = AEO certificate – Security and safety 

AEOS = AEO certificate – Customs simplifications/security and safety 


CODE 

The code will be used in case the TIN will not be available or not known by all involved Customs 

administrations (Pre-EORI) only. 

The Code is also used in the AEO system. 

n 1 Used to specify the Amendment Rejection Motivation in IE305. 

Entry summary declarations: 

Since amendment requests can be sent to another Member State than the one to whom the initial 

declaration was sent, common codes for AIS/ICS shall be used. 

Common Code values for AIS/ICS: 

BUSINESS FUNCTIONALITY CODE a 1 

1 = Trader not allowed to amend* 

2 = Cancelled 



5 = Goods entered already 

6 = Goods released for subsequent procedure already 

9 = Goods under control 

* If the Trader sending the amendment request is neither the Person lodging the summary declaration nor 

his Representative) 

Is used to identify the unavailability/availability of a given business 

functionality in a Member State: 

For the purpose of ICS phase 1, following codes are to be added: 

O = Accept sending Entry summary declarations to an Office of First Entry in 

another 

MS 

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P = Accept receiving Entry summary declarations lodged at an Office of 

Lodgement in another MS 

U = Entry Processing 

V = Lodgement 

W = All Functionalities 

COMBINED NOMENCLATURE n ..8 Commodity Code (Box 33.1), see Annex 37/38 Implementing Provisions 

The 4, 6 or 8 first digits of the Combined Nomenclature Code shall be used, according to the Rules 

specified in FTSS. 

COUNTRY (CODE) a 2 ISO alpha-2 country codes based on Commission Regulation (EC) No 1833/2006 (yearly updated). 

COUNTRY CODE OF OFFICE OF FIRST 

ENTRY DECLARED 

a 2 ISO alpha-2 country codes based on Commission Regulation (EC) No 1833/2006 (yearly updated). 

Only the Country Codes for EU Member States shall be used. 

COUNTRY OF ROUTING CODE a 2 See 'COUNTRY (CODE)' 

CUSTOMS INTERVENTION CODE an.. 4 Used to specify the type of customs control in case Customs decide to intervene. 

Following common codes shall be used: 

A001 = Goods not to be loaded 

P001 = General physical control of goods 

D001 = Documentary control 

S001 = Seals control 

Other nationally defined codes may be used additionally. 

CUSTOMS STATUS an.. 5 Declaration type used to specify the customs status of goods: 

Following code values can be used for AIS/ICS: 

C = Goods for which the community status can be demonstrated 

F = Goods for which the community status can be demonstrated, consigned to or originating 

in a part of the community customs territory where the provisions of directive 

77/388/EEC do not apply 

N = All other goods 

T1 = External Community transit 

T2 = Common transit procedure covering Community goods 

TD = Goods already placed under transit or carried under inward processing, customs warehouse 

or temporary admission procedure 

TF = Goods placed under the internal community transit procedure in accordance with Art. 340c (1) 

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X = Community goods to be exported, not under transit 


NUMBER 

an 8 Customs Office Reference Number as defined in Annex 37c Implementing Provisions. 

See also Customs Office List (COL) 

DOCUMENT TYPE an ..4 Used to specify the produced document/certificates as defined in TARIC (Box 44). 

Following of the code values shall be marked as 'transport documents' for the purpose of Condition 

564/567: 

N235 

N271 

N703 

N704 

N705 

N714 

N722 

N730 

N740 

N741 

N750 

N760 

N785 

N787 

N952 

N955 

ENTRY REJECTION MOTIVATION CODE an ..2 To be defined at national level 

ERROR TYPE n 2 Indicates the type of (validation) error. 

The technical codes will be specified in the Design Document for National 

Import Application (DDNIA) and in CS/RD. 

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Code values: 

0 = No 

1 = Yes 

IMPORT OPERATION STATE TYPE an ..3 Some values are defined at Common Domain level, other values can be 


Values will be documented in the Design Document for National Import 

Application (DDNIA). 

INFORMATION TYPE n.. 2 Used to specify the requested or provided type of information: 

1 = Common risk analysis results and appropriate ENS data 

2 = Full ENS including common risk analysis results 

ITEM NUMBER REJECTION REASON 

CODE 

n ..2 Common code values for AIS/ICS: 


5 = Item unknown 

6 = Item already presented for Entry 

7 = Item already arrived at Entry 

8 = Item under control 

9 = Item released for Entry 

KIND OF PACKAGES an 2 See Annex 38 Implementing Provisions (Box 31). Based on UNECE Recommendation No. 21/Rev. 4 – 

May 2002. 

LANGUAGE CODE / LNG a 2 Language Code (LNG) used to define the language used for declaration purposes and for free text 

information (ISO Alpha 2 Codification – ISO 639 / 1988), see Annex 37c Implementing Provisions. 


(MRN) 

an 18 Movement Reference Number used to identify each single Import transaction. 

The Structure of the MRN for Transit is documented in Annex 45a, Chapter II Implementing Provisions 

and Annex 8 to Appendix A3 of FTSS. The MRN for Export (AES/ECS) is documented in Annex 45c, 

Chapter II Implementing Provisions. The same structure shall be used for Import (AIS/ICS). 

RISK ANALYSIS RESULT CODE an ..5 The last digit of the an..5 code are introduced and managed in the CS/RD only. The other digits will be 

allocated and managed by the risk applications and are not transparent for ICS, ECS and NCTS.Last 

digit: Following codes shall be used: 

A: No load notification to be sent (can be used in ICS only) 

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Annex 8 


B: Common risk analysis result for which an immediate action is required at the Office of First Entry 

C: Common risk analysis result to be communicated to the Office(s) of Subsequent Entry in other EU 

Member States 

N: National risk analysis results. ('N' shall also be used in case of national profile random risk 

analysis). 

Z: No risk analysis results available 

0 (zero): No risk identified 

Digit 1-4: 

o If the last digit is 'A', 'B' or 'C', then the common codes values defined by 

the Risk Management Framework project shall be used; 

o If the last digit is 'N', then the code values can be defined at National 

Domain level; 

o If the last digit is 'Z' or 0 (zero), then the digits 1-4 shall not be used. 

ROLE an 3 Customs Office performing one or more precise role(s). 

Following code values of the Customs Office List (COL) can be used for AIS/ICS: 

ENL: Office of Lodgement Entry 

ENT: Office of (first or subsequent)Entry 


Possible code values for AISS/ICS: 


C = Road mode of transport 

D = Rail mode of transport 


B = is used for 'Exit summary declarations –ship and aircraft supplies' and can not be used in AIS/ICS 

SUMMARY DECLARATION REJECTION 

REASON CODE 

n ..2 Possible code values for AIS/ICS: 



6 = Movement already presented for Entry 

7 = Movement already arrived at Entry 

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Annex 8 


8 = Movement already released for Entry 

SYSTEM UNAVAILABILITY TYPE a 1 Code values: 




TIN 




TRAFFIC TYPE an ..3 Type of traffic for which a given Customs Office has an appropriate competency. The Codes are used in 

the Customs Office List (COL). 

Code values: 




AIR = Airport 


P/P = Pipeline 



PAYMENT 

TRANSPORT MODE 

(TRANSPORT MODE AT BORDER) 


Common code values for AIS/ICS: 




D = Other 




n ..2 See also Annex 38 Implementing Provisions. The 2-digit codes from Annex A9 to Appendix III of the 

Transit convention shall not be used for Import operations. 

Mode of transport corresponding to the active means of transport (box 25 and 26). 

Possible values are: 

1 = Sea transport 

2 = Rail transport 

3 = Road transport 

4 = Air transport 

5 = Postal consignment 

7 = Fixed transport installations 

8 = Inland waterway transport 

9 = Own propulsion 

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UN DANGEROUS GOODS CODE an 4 Codes from the UNDG (United Nations Dangerous Goods list) shall be used. 

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