REPUBLIC OF SLOVENIA
MINISTRY OF FINANCE
FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA
General Financial Office
Šmartinska cesta 55, PO Box 631, SI-1001 Ljubljana, Slovenia
T: 01 478 38 00
F: 01 478 39 00
E: [email protected]
www.fu.gov.si
SIMPLIFIED CUSTOMS PROCEDURES
Detailed description
Version 1, February 2015
CONTENT
1.0 SIMPLIFIED CUSTOMS PROCEDURES .......................................................................... 3
1.1 Introduction .................................................................................................................. 3
2.0 INCOMPLETE CUSTOMS DECLARATION ...................................................................... 3
2.1 General .......................................................................................................................... 3
2.2 Conditions for approving an incomplete declaration ................................................... 3
3.0 SIMPLIFIED DECLARATION PROCEDURE AND LOCAL CLEARANCE PROCEDURE ........... 3
3.1 Simplified declaration procedure ................................................................................. 3
3.2 Local clearance procedure ............................................................................................ 4
3.3 Authorisation procedure............................................................................................... 4
4.0 AUTHORISED CONSIGNEE STATUS AND AUTHORISED CONSIGNOR STATUS ...... 4
4.1 Authorised consignee status ......................................................................................... 4
4.2 Authorised consignor status ......................................................................................... 4
4.3 Authorisation procedure............................................................................................... 4
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1.0 SIMPLIFIED CUSTOMS PROCEDURES
1.1 Introduction
The Customs Code allows simplification of formalities in the customs procedures. The
simplifications mean special benefits for traders or holders of authorisations for simplified
procedures respectively. They enable faster implementation of customs procedures and faster
receiving goods by traders.
The competent authorities may:
─ allow the use of incomplete customs declarations,
─ grant the authorisation for the use of simplified procedure on import and export,
─ grant the authorisation for local clearance on import and export,
─ grant the authorisation for the authorised consignee status,
─ grant the authorisation for the authorised consignor status.
The legal basis for simplified procedures is provided for in Article 76 Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community Customs Code (hereinafter: CC;
OJ L 302, 19 October 1992), Articles 253 to 289 and Articles 372 to 408 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 (hereinafter:
CC Implementing provisions; OJ L 253, 11 October 1993).
2.0 INCOMPLETE CUSTOMS DECLARATION
2.1 General
The procedure for incomplete declarations allows presentation of goods to the customs
authorities on the basis of an electronic customs declaration which does not contain all the
particulars required, or which is not accompanied by all documents necessary for the customs
procedure in question. The simplified declaration procedure enables goods to be entered for the
customs procedure on presentation of a simplified declaration with subsequent presentation of a
supplementary declaration which may be of a general, periodic or recapitulative nature. The
customs authority shall accept such incomplete declaration upon request of the declarant.
Additional information:
Navodilo o ravnanju z nepopolnimi in dopolnilnimi deklaracijami po členu 76/1/a Carinskega
zakonika
2.2 Conditions for approving an incomplete declaration
Where a declaration does not contain all the particulars, it shall contain at least the particulars
for an incomplete declaration set out in Annex 37 CC Implementing provisions.
Where a declaration is not accompanied by all the documents, it shall be accompanied at least
by those documents which must be produced before the declared goods can be released for
free circulation or placed under the selected customs procedure.
3.0 SIMPLIFIED DECLARATION PROCEDURE AND LOCAL CLEARANCE PROCEDURE
3.1 Simplified declaration procedure
The simplified declaration procedure enables goods to be entered for the customs procedure on
presentation of a simplified declaration instead of the Single Administrative Document (SAD).
Such simplified declaration shall contain at least the particulars for the simplified import
declaration set out in Annex 30A CC Implementing provisions. For goods placed under the
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customs procedure in this manner, the declarant shall present a supplementary declaration at
the end of the accounting period.
3.2 Local clearance procedure
The local clearance procedure enables placing goods under the customs procedure at the
premises of the person concerned or at other places designated or approved by the customs
authority (customs clearance at the premises of the company concerned).
The holder of the authorisation shall record the beginning of the procedure and keep relevant
records. For goods placed under the customs procedure in this manner, the holder of the
authorisation shall present a supplementary declaration at the end of the accounting period. The
entry into the records and presentation of a supplementary declaration are not required where
the holder is lodging the complete initial declaration in the customs information system (SICIS).
3.3 Authorisation procedure
The competent customs authority may approve the use of the simplified declaration procedure
or the local clearance procedure on the basis of an application in writing. The application shall
be lodged with the Finance office Celje – the authorising office for simplified customs
procedures. The office shall grant the authorisation after having verified compliance with the
conditions and criteria for granting authorisation for the use of the simplified declaration
procedure.
Basic conditions and criteria for approving the simplified procedure are, as follows:
─ customs compliance,
─ keeping relevant records and, if appropriate, transport records enabling the customs
controls,
─ proven financial solvency.
Additional information:
─
SASP Guidelines (TAXUD/1284/2005)
─
Navodilo o poenostavitvah pri carinjenju blaga, št. 15/2012
─
Navodilo o poenostavitvah v tranzitu, št. 3/2011
4.0 AUTHORISED CONSIGNEE STATUS AND AUTHORISED CONSIGNOR STATUS
4.1 Authorised consignee status
The authorised consignee holds an authorisation that he is not obliged to present to the office of
destination the goods intended to him and transported under the transit procedure. The
authorisation for the authorised consignee shall be granted in relation to the local clearance
authorisation on import.
4.2 Authorised consignor status
The authorised consignor holds an authorisation to implement community transit operations
without being obliged to present goods together with relevant documents to the office of
departure.
4.3 Authorisation procedure
The competent customs authority may approve the authorised consignor status or the
authorised consignee status on the basis of an application in writing. The application shall be
lodged at the Finance office Celje – the authorising office for simplified customs procedures.
The office shall grant the authorisation after having verified compliance with the conditions for
granting the authorisation for the use of simplifications in the transit procedure.
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The applicant for the use of the simplified procedure in transit shall fulfil the basic conditions and
criteria, as follows:
─ he is registered in the Union;
─ he regularly uses the community transit procedure, or
─ the customs authorities know that he is able to fulfil the obligations set out for the transit
procedures, or
─ he regularly receives or consigns goods that have been placed under the transit procedure;
─ he holds the authorisation for the use of the comprehensive guarantee for the transit
procedure or the authorisation for the use of the guarantee waiver if applying for the
authorised consignor status;
─ he has not committed any serious or repeated offence against the customs or tax
legislation.
Additional information:
─
─
Navodilo o poenostavitvah pri carinjenju blaga, št. 15/2012
Navodilo o poenostavitvah v tranzitu, št. 3/2011
More information on the procedures concerned is available at the following address:
Financial office Celje
Customs division, Simplified procedures section
Aškerčeva ulica 12
T: 03 297 40 26
E: [email protected]
3102 Celje
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