Simplified and complementary declaration
Two-step procedure allowing rapid customs clearance followed by complete regularization within a set deadline.
Simplified declaration and additional declaration
The simplified declaration is a two-step customs procedure: an initial declaration with a reduced set of data allows the rapid release of the goods, followed by a complementary declaration regularizing all the data within a set deadline.
Operation
On arrival of the goods, the declarant submits a simplified declaration containing the minimum data necessary for the identification of the goods and the provisional calculation of duties. The goods are released immediately. Within the prescribed period (generally 10 days), he files the complete supplementary declaration.
Supplementary global declaration (DCG)
The DCG allows several simplified declarations to be grouped into a single complementary declaration, generally on a monthly basis. This is a major simplification for regular flow operators.
Conditions of obtaining
Use of the simplified declaration requires customs authorization. The operator must have a reliable accounting system and a satisfactory compliance history.
Advantage
Significant reduction in release times, optimization of the logistics chain and reduction in unit customs clearance costs.
Link with the domiciliary procedure
The simplified declaration is often combined with the domiciliary procedure (entry in the declarant's records) for maximum fluidity.