2.5.1. Simplified declaration (DS)

As long as the conditions provided for in the framework of UCC for the use of this simplification are met, the customs clearance of EEV can be carried out with a DS .

In the case of IOSS , the IOSS ## VAT identification number must be indicated in data element 13 16 000 000 of the set data of the DS used. Until the dates of the improvement of National Import Systems (at the latest by the end of 2022), the data requirements for DS are those set out in Annex 9, Appendix A of the transitional delegated act on the code Customs Administration of the Union (ADT CAU). In this case, the IOSS VAT identification number must be indicated in box 44 of the DS. Thus, it is possible to use DS during the transitional period.

Member States using the simplified declaration are reminded that they have the possibility provided for in Article 167(1)(a) UCC and that they should not require a supplementary declaration in respect of VEE declarations (pursuant to Article 167, paragraph 3, UCC).

It is important to note that the DS data set is tailored to the needs of traditional trade transactions and contains many more data elements than the customs declaration with the H7 data set. Thus, its use could place a burden on both declarants and customs authorities (including the obligation to send data to SURV ).