Registration of EIR Declarant

When the holder of the EIR authorization is not exempt from presenting the goods, the registration of the declaration in their records has admission value, but DOES NOT IMPLY that the release of the goods has been obtained. At the time of registration, it is necessary to send the I2 message of presentation of the goods to the competent authority. This I2 message is subject to control by the Customs Authority and will be assigned a circuit (green, orange, red) with the result being RELEASED/NO RELEASE.

The one established in the guides of said message, which in turn reflects at the national level the provisions of Annex B of RD CAU .

Technical Guide for Notification of Registration of Goods v0.4 (agenciatributaria.gob.es)

The NCLE is the accounting entry made by the holder of the EIR authorization to include goods in a regime. The NCLE must contain the data of the normal or simplified customs declaration.

Each company can have the accounting system that best suits its logistics, accounting, etc. needs. without there being a defined format by the customs authority. In this sense, it would be possible for some companies to make an accounting entry for each merchandise included in a regime and another to make an accounting entry for several merchandise originating from the same exporter and with the same shipping data.

The I2 is ALWAYS presented before the goods are available. Violation of this principle may be punished as smuggling, since the merchandise does not have a release permit.

The I2 may coincide with an NCLE or include several from the SAME DAY. This means that the I2 message has been configured flexibly in such a way that all of the following registration models are included:

1. NCLE for the merchandise included (8 digits) and I2 to notify said registration.
2. NCLE for each merchandise included (8 digits) and I2 grouping all the registrations of the day (one NCLE for each batch).
3. NCLE per declaration including several goods and I2 for said declaration (the NCLE would go in the header).

The I2 notification is voidable.

In addition, modifications by the operator are permitted provided that the following conditions are met:

• The notification is regarding a EIR national authorization.
• The modification notification is sent by the same declarant as the notification that is intended to be modified.
• The original notification was assigned to a green circuit during the risk analysis.
• The supplementary declaration has not yet been submitted.

 Data that can be modified :

Modification by XML by the operator is allowed, except for the following fields:

1. The customs office where the notification is filed.
2. The number of games.
3. Identification of the declarant.
4. Identification of the representative.
5. Type of statement.

It is sent to the customs office competent in relation to the goods (where they are presented) except CCL .

Upon request, the customs authorities may waive the obligation to present the goods. In this case, the goods will be considered to have been released at the time of registration in the declarant's records.

When there is an exemption from submitting message I2, the accounting entry made by the holder of the authorization EIR does imply the release of the goods.

The exemption may be granted when ALL of the following conditions are met:

1. The declarant is an authorised economic operator for customs simplifications.
2. The nature and traffic of the goods in question justify it and are known to the customs authority.
3. The supervising customs office has access to all the information it considers necessary to be able to exercise its right to examine the goods if necessary.
4. At the time of their registration, the goods are no longer subject to prohibitions or restrictions, unless otherwise provided in the authorisation.

There will be no exemption from submitting the I2 message and therefore it will be mandatory in the following cases:

1. The EIR holder is not OAS , as it fails to meet condition a) above.
2. The EIR holder is an indirect representative of the AEO, but its client is not an AEO nor is it electronically linked to it, as it fails to comply with requirement b) set out above. In this regard, electronic linking must be automatic and complete (in the sense that the exchange of information takes place without manual intervention and includes all data elements of the customs declaration). In addition, communication must flow both ways (the actions of the EIR authorisation holder must be reflected in the importer's systems and vice versa).
3. The places included in the EIR authorization are in public areas (port or airport).

The regulations allow that, if the EIR holder has an I2 exemption, but certain risk circumstances occur, this exemption is temporarily suspended.

IMPORTANT:

Authorization for declaration through registration in the declarant's records (EIR) implies that the holder of the authorization, despite having an exemption from I2, must be prepared to report on the presentation of the goods in the event of a risk that justifies it. There are two possibilities for this information (at the discretion of the holder):

• have the necessary computer developments to be able to send the message presenting the goods (message I2). Notification I2 has a specific risk profile.
• or request temporary suspension of the EIR authorization and submit simplified or normal declarations.

The above option must be stated in the authorization.