Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
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
- According to the Article 167 para. 1 of Customs Law Implementing Regulation 2 the simplified procedure
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
Implementing Regulation 2 .
- 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
Regulation 2 .
- The incomplete import declaration for release of goods for free circulation customs regime can be lodged
in:
o electronic form, or
o paper form of Single Administrative Document (SAD).
- The rules and processes described in parts 3.4.4.1 and 3.4.4.2 of this document are also used within the
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.
- Automated check of validity and conditions of authorisation of simplified procedure of incomplete
import declaration for release of goods for free circulation customs regime 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 goods, via Tariff number (given in the authorisation),
o authorised time for lodging the supplementary documents or data at the customs office of import
(given in the authorisation),
o authorised country of final consignor (the list of prohibited countries is given in the authorisation),
o number of authorised guarantee (GRN) of comprehensive or individual guarantee registered in the
Guarantee management sub-application.
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