The holder of an authorisation to use simplified declaration (SDE) may place goods under a customs procedure on the basis of a simplified declaration, which may omit certain information or supporting documents. Such a missing document can be, for example, a preferential document (certificate of origin) or a document affecting the customs value (invoice).
The authorisation can be granted for:
You can find instructions for applying on Customs’ website under “Authorisations”.
Authorisation applications are processed within 120 days from when they are approved for processing. The application can be approved for processing when it contains all the details needed to make a decision, i.e. the application is fully completed and accompanied with the necessary attachments.