Centralised office

SASP stands for Single authorisation for simplified procedures (for customs simplifications). SASP allows its holder to submit simplified and complementary customs declarations or to use the inscription in the declarant's records in one Member State, while the goods are presented in another.

These authorisations involve the participation of customs authorities of several Member States (coinciding with the geographical validity of the authorisations). To be granted, the agreement of all customs authorities involved is required, with regard to the issuance of such authorisations, in the course of the consultation procedure provided for in Art.14 RE 2015/2447.

In the centralised office, there are two roles, that of the supervising customs office (the customs office of declaration) and that of the customs presentation office(s). The functions of each of these are as follows:

• SUPERVISING OR DECLARATION CUSTOMS OFFICE (SCO)
  • The customs office where the customs declaration is filed (supervising or declaration customs office, SCO)
    1. the inclusion of goods under the customs procedure in question will be supervised
    2. customs controls to verify the customs declaration will be carried out
    3. where justified, the customs office where the goods have been presented will be requested to carry out customs controls to verify the customs declaration
    4. customs formalities to collect the amount of import or export duties corresponding to any customs debt will be carried out
    5. the release the goods, taking into account:
       1. the results of their own checks on the verification of the customs declaration;
       2. the results of the controls carried out by the customs office where the goods have been presented for the verification of the customs declaration and for controls regarding goods brought into or out of the customs territory of the Union.
• PRESENTATION CUSTOMS OFFICE (PCO)

The customs office where goods are presented shall, without prejudice to its own controls regarding goods brought into or leaving the customs territory of the Union (essentially national prohibitions and restrictions), carry out the customs controls referred to in point c) of the previous paragraph, and shall provide the results of said controls to the customs office where the customs declaration was filed.

FINALLY, both will exchange the information necessary for the fulfilment of these functions.

On a temporary basis, until 31 December 2025 at the latest, SASPs (centralised office without electronic data processing as referred to in Article 6 section 1 of the CAU) may be used in the event that electronic systems are not yet operational.

The Commission Implementing Decision approving the Work Programme on the development and implementation of the electronic systems provided for in the current CAU sets out the following schedule:

• When, depending on export operations, it will be operational in December 2023
• There will be two phases in the import process (with the last phase starting in December 2025 at the latest).

No. VAT is governed by its own regulations and is not affected by this customs simplification.

This simplification allows you to always connect to a Spanish customs office, with the following advantages, some of which are as follows:

• Optimisation of your logistical schemes and integration of your company's customs tasks, since the logistics organisation of operations can be centralised, customs management could follow the same line.
• Financial savings due to the existence of a single communication interface with (Spanish) customs, avoiding the need for major electronic developments to communicate with each of the customs offices in the rest of the EU Member States.
• Connect to a single customs administration, thus contributing to a better understanding of its processes, criteria, etc., reinforcing predictability in the customs flow.
• Use of the functionalities of the highly reliable and robust Spanish customs electronic system for your customs declarations throughout the European Union.

After the mandatory internal analysis of processes by the operator, they MUST:

• Contact the National Office of Customs and Excise Management (ONGAIE) to hold a prior coordination meeting where you will be given personalized advice on the procedure to follow.
• Submit the necessary applications, depending on the case (centralised office, customs warehouse, entry in the registers, etc.) through the Tax Agency's website.

Once the application has been accepted, the Spanish customs authority shall initiate the consultation procedure with the participating Member States, which may establish conditions in relation to their competence in the areas of statistics, VAT and prohibitions and restrictions.

After verifiying the requirements and conditions established in the regulations, as well as those of the participating States, authorisation will be granted and the company may start using it