Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
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
109 para. 2 of the Customs Law implementing Regulation 2 .
- 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 incomplete import
declaration for release of goods for free circulation customs regime.
- 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
implementing Regulation 2 .
- 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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