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Import and Export Manual for low value shipments

2. The goods in that shipment are not subject to prohibitions or restrictions

Since article 143 bis of AD CAU establishes that goods that are subject to prohibitions or restrictions cannot be released for free circulation using the customs declaration with the H7 data set, it is not allowed to include in the declaration any merchandise that fails to comply with this requirement. Such goods, other than those prohibited from being released into free circulation, will continue to be declared by means of a normal customs declaration with all the relevant information. By submitting the customs declaration with the H7 data set, the declarant represents that the goods are not subject to prohibitions or restrictions.

To assess this condition, the customs authorities will rely on the information provided in the customs declaration and, in particular, on the six-digit HS code, but also on the description of the goods and the name and address of the exporter. Furthermore, from 2021, the submission of the DSE will constitute an additional phase that will provide more information to customs for risk analysis for safety and security purposes. All this data must be used to activate the relevant customs controls, which can be complemented by random checks.

Express transport operators have integrated into their own systems a control process that involves the detection of relevant prohibitions and restrictions for customs authorities. The process itself follows a multi-level approach with different steps. First, automatic evaluation consists of applying filters based on keywords from the goods descriptions, along with additional parameters such as weight and customer profiles of the shipper and the recipient (i.e. the importer). The system prevents these shipments from being dispatched using a simplified procedure and flags them by placing them in a queue. Secondly, human intervention is necessary to carry out additional checks and carry out the work prior to the inclusion of goods in a customs regime.

It is important to note that the provision of article 143 bis of the AD UCC "provided that the goods [...] are not subject to prohibitions or restrictions" cannot be understood in such a way that all goods with a six-digit HS code that can be linked to a measure of P+R under TARIC are excluded from the use of the DA with a CSRD .

It is advisable that customs carry out P+R controls according to the following criteria:

  • When all goods identified with the eight-digit Combined Nomenclature (CN) code under the declared six-digit HS code are subject to a P+R measure, the HS code is blocked and the customs declaration is rejected with the data set H7; and
  • where only some of the eight-digit CN codes under the declared six-digit HS code are associated with a P+R measure, the customs declaration with the H7 data set is flagged and additional checks must be carried out by the competent customs authorities.

It is suggested to incorporate this modus operandi al Sistema Nacional de Importación del Estado miembro por medio de una solución automatizada desarrollada para implantar la declaración en aduana con el conjunto de datos H7, con miras a garantizar el control automático de las medidas de P+R y el levante rápido de dichas mercancías.