Section 2U.K.Simplified declaration procedure
Article 260U.K.
1.[F1An applicant] shall, upon written request containing all the necessary information, be authorized in accordance with the conditions and in the manner laid down in Articles 261 and 262, to make the declaration for release for free circulation in a simplified form when goods are presented to customs.
[F22. Such simplified declaration shall contain at least the particulars for a simplified import declaration set out in Annex 30A.]
3.Where circumstances permit, the customs authorities may allow the request for release for free circulation referred to in the second indent of paragraph 2 to be replaced by a general request in respect of release operations to take place over a given period. A reference to the authorization granted in response to such general request shall be entered on the commercial or administrative document presented pursuant to paragraph 1.
4.The simplified declaration shall be accompanied by all documents the production of which may be required to secure the release of the goods for free circulation. Article 255 (2) shall apply.
5.This Article shall be without prejudice to Article 278.
Textual Amendments
Textual Amendments
[F1Article 261 U.K.
[F31. Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b and 253c are fulfilled.]
2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.]
Textual Amendments
Textual Amendments
Article 262U.K.
[F21. The authorisation referred to in Article 260 shall contain the following particulars:
(a) the customs office(s) competent to accept simplified declarations;
(b) the goods to which it applies; and
(c) a reference to the guarantee to be provided by the person concerned to cover any customs debt which may arise.
It shall also specify the form and content of the supplementary declarations, and shall set the time-limits within which they must be lodged with the customs authority designated for this purpose.]
2.The customs authorities may waive the presentation of the supplementary declaration where the simplified declaration concerns goods the value of which is below the statistical threshold laid down by the Community provisions in force and the simplified declaration already contains all the information needed for release for free circulation.
Textual Amendments