General

Simplified procedures can make the customs treatment of imported goods much less complicated and also, according to the type of procedure, less time-consuming. The principal advantage they offer is in permitting initially a declaration to be filed for the goods that does not contain all the particulars otherwise required. The omitted particulars need be communicated only at a later date. Subject to appropriate authorisation, these particulars may also be combined for the goods imported within a specific period in a single, supplementary declaration and the import duties and taxes paid in a single amount.

Simplified procedures are:

• the incomplete declaration, where a declaration is presented to the customs authorities for the imported goods which does not contain all the required particulars or is not accompanied by all the required documents;
• the simplified declaration procedure, where a simplified declaration is presented to the customs authorities for individual consignments which need contain only the essential particulars;
• the local clearance procedure, where the goods are entered in the records at the premises of the consignee and released for a customs procedure largely without any direct involvement of the customs authorities.

The incomplete declaration is a simplification for use in individual cases; no special prior authorisation is required. The simplified declaration procedure and the local clearance procedure are simplifications for use with a large number of declarations and require prior authorisation.

These guidance notes provide information on the conditions necessary for authorisation and on the scope and operation of the two last-named procedures. Unless otherwise indicated, this information relates to the arrangements applicable in normal practice to the release of goods for free circulation.

When goods are imported under the simplified declaration or local clearance procedure, regulations other than those on customs procedures must also be observed, such as the provisions on prohibitions and restrictions, foreign trade and payments, market organisations and foreign trade statistics. Such provisions are not taken into account in these guidance notes. With regard to the relevant provisions of foreign trade and payments law, reference is made to the guidance notes on "Foreign Trade and Payments Law" (Form 0540).

Conditions for authorisation; scope of the procedures

Simplified declaration and local clearance procedure may be used for regular imports of goods. No minimum number of import consignments is stipulated, on condition that the procedure as a whole leads to simplification both for the consignees and for the customs authorities.

Authorisation will not be granted where the resulting simplification would adversely affect customs interests, nor may the procedures be applied to imported goods that are subject to prohibitions and restrictions or barred by specific provisions of foreign trade and payments law.

As the clearance or release of the goods may be effected largely without the involvement of the customs authorities, authorisation can be granted only to importers who are seen as guaranteeing that the procedure will be correctly carried out.

Simplified declaration and local clearance procedure may also be used by persons who act on behalf of importers in clearing goods through customs (e.g. forwarding agents).

To ensure payment of import duties and taxes a security must be lodged, which as a rule will be equivalent to the average amount of import duties and taxes falling due within a period of one and a half months. In general, no security will need to be lodged for VAT on imports.

Simplified declaration procedure can be authorised for the clearance of goods on importation or, where permissible under the applicable regulations, following a customs procedure other than release for free circulation.

Local clearance procedure can be used for goods which, following a transit procedure (e.g. approved consignee) or in the course of a customs procedure with economic impact (customs warehousing procedure, inward processing), are presented to customs at a place other than the appropriate customs office.

Local clearance procedure may also be authorised for specific goods exempted from presentation to customs on importation. These can be:

• bulk goods imported on routes other than approved routes, where the use of the latter would involve an unreasonable detour;
• postage stamps in postal traffic;
• other goods, though only with the consent of the Federal Ministry of Finance.

Local clearance procedure is authorised for use with a specified range of goods. A list of the goods intended to be imported must therefore be submitted together with the application for authorisation. The goods must be described in sufficient detail to enable the customs authorities to dispense with the need for inspecting import consignments. The correct treatment of the goods under this procedure must be verifiable with the help of the relevant commercial documents.

Operation of the procedures

The appropriate procedure is laid down in the authorisation, taking account of the circumstances of each case.

In general, authorisation is granted by the main customs office in whose administrative region the applicant's accounting is principally done (general accounting department) or the applicant's records are kept. As a rule, this main customs office also handles the settlement of payments due under the simplified procedure (customs office of settlement).

Goods declared under a simplified procedure are released for free circulation by the customs offices designated in the authorisation (customs offices of clearance).

Simplified declaration procedure

The goods are presented to the customs office of clearance at the official premises or at a place stipulated by the customs office. The Single Administrative Document must be used for the simplified declaration. The description of the goods must be as detailed as required for the customs treatment.

Commercial or administrative documents (invoices, delivery notes or similar documents; C2/CP3 declarations for postal consignments; consignment note CIM for rail traffic) may also be used as simplified declarations provided that they contain all the particulars required for customs treatment.

The period of settlement is generally the calendar month. The goods imported during this period must be brought together in the supplementary declaration. This must be submitted to the customs office of settlement not later than the third weekday after expiry of the period of settlement. Subject to certain conditions, the period for submission of the supplementary declaration may be extended to the tenth calendar day.