Procedure for centralised customs clearance – Supplementary declaration after simplified declaration or notification upon entry in the declarant's records

Here you can read about to use centralised customs clearance and supplementary declaration after simplified declaration or notification upon entry in the declarants records.

Those who have authorisation for centralised clearance in Sweden send their customs declarations to Swedish Customs (Supervising Customs Office, SCO) for goods entering another Member State (Presentation Customs Office, PCO). Find out more about applying for authorisation for centralised customs clearance on the Centralised customs clearance, import (CCI) page.

Centralised customs clearance, import (CCI)

A declarant with an authorisation for centralised clearance can also use a customs representative for their contacts and communication with Swedish Customs. In this case, the customs representative acts on behalf of the declarant as a direct customs representative. In the case of indirect representation, it is the customs representative who must have the authorisation for centralised clearance.

If the declarant wishes to use a simplified declaration (SDE) or entry in the declarant's records (EIR) at the CCI, special authorisation is required.

A simplified declaration or notification when entering customs declaration data in the records must be followed by a supplementary declaration.

In the description below, it is stated that Swedish Customs will communicate with the declarant, regardless of whether the communication takes place directly with the declarant or via their representative.

A description of each role can be found on the page:

Terms and responsibilities in the new import procedure

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Process description

1. A supplementary declaration is created

The declarant prepares a supplementary declaration and sends it digitally to Swedish Customs (SCO).

The supplementary declaration must contain an LRN number (Local Reference Number) and a reference to the simplified declaration or to the notification upon entry in the declarant's records.

A summary supplementary declaration contains references to several simplified declarations or notifications.

2. The supplementary declaration is received

Swedish Customs receives the supplementary declaration and verifies that the data is entered correctly.

In the event of errors, the customs declaration will be stopped. A message will be sent to inform the declarant that the supplementary declaration cannot be processed. The declarant will be given an opportunity to amend the errors and re-submit the customs declaration.
If the information is correct, a message will be sent to the information provider to inform the declarant that the transit declaration has been received.

In the next step, the system will cross-check the information against TARIC and applicable authorisations.

If any if these entries are incorrect, for example, if a commodity code that does not exist in TARIC is used, a message will be sent in the customs declaration to inform the declarant of errors (received with errors). The declarant will be given an opportunity to amend the errors and re-submit the supplementary declaration.

3. A file is created

A file with Swedish Customs will now be created.

4. The declaration is sent to the PCO

The information in the supplementary declaration will be sent to the PCO, which will also verify the information.

5. The PCO responds to the SCO

Once the PCO has verified the information in the declaration, they will send a response to the SCO.

6. Registered status and assignment of MRN

If no errors are found in the above checks at the SCO and PCO, an MRN is assigned to the supplementary declaration. The MRN number will be included in the confirmation message to the declarant. The status ‘Registered’ will also be included in this message.

7. Processing the supplementary declaration

A. SCO

Swedish Customs (SCO) will now verify that the information in the supplementary declaration is correct and can form the basis when applying customs duties. They will then forward the information in the declaration to the PCO.

B. PCO

The PCO will receive the information in the customs declaration, verify it, and notify the SCO.

8. Receiving messages while the case is processed

The declarant will receive any digital messages sent by Swedish Customs to request supporting documents and inform that a document check will be conducted.

Supporting documents should be submitted via Swedish Customs’ online service Uppladdning av handling (uploading documents). A link to this online service is included in the message; however, your company needs access to the online services.

Once any necessary examinations have concluded, the declarant will be notified of the outcome of the examination. If the control results mean that Swedish Customs consider rejecting the declaration, the declarant is informed and has 30 days to appeal.

If the declarant does not lodge an appeal that affects Swedish Customs’ position, a decision not to release the goods will be made, and the declarant will be notified.

9. Determining customs duties, fees and taxes

Swedish Customs (SCO) will apply customs duties and the PCO will determine any national taxes or fees, as well as VAT.

10. Receiving information

The declarant and PCO receive notification from Swedish Customs (SCO) that the supplementary declaration has been processed.