Registration of EIR Declarant
Authorisation for customs declaration through registry in the Declarant’s Records
Notification of presentation of the goods for IMPORTATION
When the holder of the EIR authorization is not exempt from the presentation of the goods, the registration in their records of the declaration has the value of admission, but DOES NOT IMPLEMENT that the release has been obtained. of the goods. At the time of registration it is necessary to send the I2 message presenting the goods to the competent authority. This I2 message is subject to control by the Customs Authority and a circuit will be assigned (green, orange, red) with the result LIFT/NOT LIFT.
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 Goods Registration Notification v0.4 (agenciatributaria.gob.es)
The NCLE is the accounting entry made by the holder of authorization EIR 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 most appropriate to 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 coming from the same exporter and with the same shipping data.
The I2 is ALWAYS presented before the goods are available. Contravention of this principle can be punished as smuggling, since the merchandise does not have release date.
The I2 can coincide with one 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 fit:
- NCLE for merchandise included (8 digits) and I2 to notify said registration.
- NCLE for each merchandise included (8 digits) and I2 grouping all the entries of the day (one NCLE in each item).
- NCLE per declaration including several goods and I2 for said declaration (the NCLE would go in the header).
The I2 notification is nullable.
In addition, modifications by the operator are allowed as long as the following conditions are met:
- The notification is regarding a national EIR 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 supplemental declaration has not yet been filed.
Data that can be modified :
XML modification by the operator is allowed, except for the following fields:
- The customs office of presentation of the notification.
- The number of games.
- Identification of the declarant.
- Identification of the representative.
- Declaration type.
It is sent to the competent customs office 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 the presentation of the I2 message, the accounting entry made by the holder of authorization EIR does imply the release of the goods.
The waiver may be granted when ALL of the following conditions are met:
- The declarant is an authorized economic operator of customs simplifications.
- The nature and traffic of the goods in question justify it and are known to the customs authority.
- 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.
- At the time of registration, the goods are no longer subject to prohibitions or restrictions, unless otherwise provided in the authorization.
There will be no exemption in the presentation of the I2 message and therefore it will be mandatory in the following cases:
- The holder of the EIR is not OAS , failing to comply with condition a) above.
- The holder of the EIR is an indirect AEO representative, but his client is not an AEO nor is it electronically linked to it, failing to comply with requirement b) above. In this regard, the electronic linkage must be automatic and complete (in the sense that the exchange of information takes place without manual intervention and includes all the data elements of the customs declaration). Furthermore, communication must flow in both directions (the actions of the EIR authorization holder must be reflected in the importer's systems and vice versa).
- 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 can be temporarily suspended.
IMPORTANT:
The authorization of declaration through registration in the declarant's records (EIR) implies that the holder of the authorization, despite having exemption from I2, must be prepared to report on the presentation in the event of a risk that justifies it. of the goods. For this information there are two possibilities (at the owner's choice):
- have the necessary computer developments to be able to send the message presenting the goods (message I2). The I2 notification has a specific risk profile.
- or request the temporary suspension of the EIR authorization and send simplified or normal declarations.
The previous option must be stated in the authorization.