Section 2 Simplified declaration procedure
Article 260
1.The declarant 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.
2.Such simplified declaration may be in the form
either of an incomplete declaration on a Single-Administrative Document, or
of an administrative or commercial document, accompanied by a request for release for free circulation.
It shall contain at least the particulars necessary for identification of the goods.
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.
Article 261
1.The authorization referred to in Article 260 shall be granted to the declarant on condition that it is possible to guarantee an effective check on compliance with import prohibitions or restrictions or other provisions governing release for free circulation.
2.Such authorization shall in principle be refused where the person who has made the request:
has committed a serious infringement or repeated infringements of customs rules,
declares goods for release for free circulation only occasionally.
It may be refused where the person in question is acting on behalf of another person who declares goods for release for free circulation only occasionally.
3.Without prejudice to Article 9 of the Code, the authorization may be revoked where the cases referred to in paragraph 2 arise.
Article 262
1.The authorization referred to in Article 260 shall:
designate the customs office(s) competent to accept simplified declarations,
specify the form and content of the simplified declarations,
specify the goods to which it applies and the particulars which must appear on the simplified declaration for the purposes of identifying the goods,
make reference to the security 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.