Main benefits of using the COSS

The main advantages are:

• The import declaration can be brought forward, even if non-customs certificates included in the Customs One-Stop Shop are missing.

• If the non-customs certificates included in the Customs Single Window were requested under import code MRN , they will not need to be declared by the economic operator. They shall be automatically assigned to the import declaration as they are forwarded to the AEAT by the competent body.

• The PDC further speeds up the clearance process if combined with the request for non-customs certificates in the MRN import code:

  • The lodging of the import declaration is dissociated from the arrival of the goods. When these arrive, the system will automatically transform the PDC into a DUA .

  • This facility is combined with the fact that you do not have to wait for the arrival of non-customs certificates included in the Customs Single Window if these have been requested in the MRN import format. Upon arrival, they will be automatically assigned by the system, even if they were not declared in the PDC or DUA without certificates.

Currently, the VUA applies to the import flow for maritime transport of goods in containers and for air transport.