Simplified returns
Find out how to file a simplified declaration if you are missing any data or supporting documents.
Definition of simplified return
The customs authorities will be able to allow any person to have goods placed under a customs procedure on the basis of a simplified return that may not contain some of the information stated in article 162 of the Union Customs Code (UCC) or the supporting documents referred to in Article 163 of the UCC.
This means that a simplified return is a declaration that is missing some mandatory information or a declaration where one of the mandatory supporting documents is not submitted