Simplified declaration

The simplified declaration is a customs facilitation allowing goods to be cleared on the basis of a reduced dataset, without immediately providing all information and documents normally required. Missing elements are provided later in a supplementary declaration lodged within a period set by the authorisation.

This procedure is particularly useful when certain declaration elements are not available at the time of import (final value under negotiation, pending origin certificates, analysis results) or when clearance speed is critical for logistical reasons.

Authorisation to use simplified declarations is granted by customs to operators meeting specific conditions: no serious customs infringements, accounting system enabling customs controls, and ability to provide the supplementary declaration within prescribed deadlines.

The supplementary declaration can be of a general nature (covering all missing data for each declaration) or recapitulative (covering several simplified declarations over a given period). The choice between these options depends on the authorisation and the operator's volume of operations.