Simplified returns

Requirements for authorisation of a simplified return

An authorisation to place goods under a customs procedure on a regular basis using a simplified declaration in accordance with Article 166(2) of the Code shall be granted if the following conditions are met:

1. that the applicant meets the criterion set out in Article 39(a) of the Union Customs Code, according to which the applicant must not have serious or repeated infringements of customs and tax legislation, in particular that there has been no conviction for a serious crime in relation to the applicant's economic activity
2. Where applicable, the applicant has adequate procedures for the use of licences and authorisations granted pursuant to trade policy measures or those relating to trade in agricultural products
3. that the applicant ensures that relevant employees are instructed to inform the customs authorities if compliance difficulties are identified and establishes procedures for informing the customs authorities of such difficulties
4. Where applicable, the applicant has adequate procedures for the use of import and export licences linked to prohibitions and restrictions, including measures to distinguish goods subject to prohibitions or restrictions from other goods and to ensure compliance with such prohibitions and restrictions.

AEOCs shall be deemed to fulfil the conditions set out in points (b), (c) and (d) of the previous paragraph, to the extent that their records are adequate for the purposes of placing the goods under a customs procedure using a simplified declaration.