Article 76 of the Community Customs Code established three types of simplified procedure, i.e.
- an incomplete customs declaration (Article 253(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 (hereinafter referred to as RCCC) – does not require a permit,
- a simplified customs declaration (Article 253(2) of RCCC) – requires a permission granted by a customs authority upon request,
- a local clearance procedure (Article 253(3) of RCCC) – requires a permission by a customs authority granted upon request.
THE NOTION OF SIMPLIFIED PROCEDURES
Simplified procedures allow for the simplification of all activities required to enter the goods for customs procedures owing to the reduction of formalities associated with the customs declaration procedure.
The simplified procedure may be used by any company dealing with import and export of goods as well as a customs agency, which fulfills the requirements stipulated in the customs regulations.
In reality, this procedure leads to trusted import/export companies handling all the formalities associated with customs clearance while the customs authorities are merely responsible for the inspection and verification of customs declarations submitted within the simplified procedure by these authorized companies.
The most commonly used simplified procedure type is the local clearance procedure. The simplified local procedure enables the entry of goods for the customs procedure to be carried out at the location designated by the customs authorities. It requires the concerned person to provide a special location, where the activities in question shall be performed.
The simplified procedures are applied in the following customs procedures:
- marketing authorization
- bonded warehousing
- inward processing
- interim clearance
- processing under customs control
- outward processing
as well as the re-export of goods previously subject to one of the economic procedures.