Customs declaration: five procedures compared
Side-by-side comparison of the five main customs declaration procedures available to EU traders.
A customs declaration is the formal notification to customs authorities by which goods are placed under a customs procedure. The Union Customs Code (UCC, Regulation 952/2013) provides for multiple declaration procedures that differ in complexity, speed, and requirements. Choosing the right procedure depends on business volume, authorisation status, and operational needs.
Overview of the five procedures
| Procedure | Legal basis (UCC) | Authorisation required | Release speed | Compliance level |
|---|---|---|---|---|
| Normal declaration | Art. 162 | No | Standard (hours to days) | Basic |
| Incomplete declaration | Art. 166 | No (if incidental) | Faster than normal | Basic with supplementary obligation |
| Simplified declaration | Art. 166 | Yes (for regular use) | Fast (immediate release possible) | Elevated |
| Entry in Declarant's Records (EIDR) | Art. 182 | Yes (AEO-C or equivalent) | Very fast (no prior presentation) | High |
| Paperless (electronic) declaration | Art. 6 | No (standard in most member states) | Variable | Basic to high |
Detailed comparison per procedure
1. Normal declaration
The standard procedure in which all data is complete at submission.
| Aspect | Detail |
|---|---|
| Data requirements | All 54+ data elements of Annex B UCC-IA completed |
| Documents | Invoice, packing list, proof of origin, licences attached |
| Release | After risk analysis and possible inspection |
| Suited for | Occasional importers, complex consignments |
| Disadvantage | Longest processing time |
2. Incomplete declaration
Allows certain data or documents to be missing at submission, provided they are supplemented within a set deadline.
| Aspect | Detail |
|---|---|
| Missing data | Specific data elements may temporarily be left blank |
| Supplement deadline | Maximum 30 days (extendable) |
| Condition | Customs must agree to the incomplete submission |
| Suited for | Situations where proofs of origin or analyses are not yet available |
| Risk | Duty recovery or fine if supplement is not provided in time |
3. Simplified declaration
A reduced declaration with fewer data elements, followed by a supplementary declaration.
| Aspect | Detail |
|---|---|
| Authorisation | Required for regular use |
| Data elements | Limited set at initial submission |
| Supplementary declaration | Mandatory within a set deadline (usually monthly) |
| Release | Accelerated, often immediately after submission |
| Suited for | Companies with high volume and reliable compliance history |
4. Entry in Declarant's Records (EIDR)
Goods are entered directly into the declarant's own records without prior physical presentation to customs.
| Aspect | Detail |
|---|---|
| Authorisation | AEO-C (customs simplifications) or equivalent required |
| Physical presentation | Not required (goods go directly to the company) |
| Supplementary declaration | Mandatory within a set period |
| Customs supervision | Post-clearance, through audits and administrative controls |
| Suited for | Large importers with proven compliance, just-in-time supply chains |
| Advantage | Maximum speed and operational flexibility |
5. Paperless (electronic) declaration
Electronic submission has become the standard in most EU member states. This is not a separate procedure but a submission method applicable to all procedures above.
| Aspect | Detail |
|---|---|
| System | AES/ICS (Automated Entry System) or national equivalent |
| Mandatory | In most member states for all commercial consignments |
| Paper documents | Only to be physically presented upon customs request |
| Advantage | Faster processing, automated risk analysis |
Decision framework: which procedure fits your situation
- Do you import occasionally? Choose the normal declaration.
- Are documents regularly missing at delivery? Consider the incomplete declaration.
- Do you import frequently and hold an authorisation? Use the simplified declaration.
- Are you AEO-C certified with high volume? EIDR offers maximum efficiency.
- Do you use electronic systems? This is mandatory in most member states regardless of procedure.
Compliance considerations per procedure
| Procedure | Audit risk | Origin proof timing | Archiving obligation |
|---|---|---|---|
| Normal | Low (everything complete upfront) | At submission | 3 years |
| Incomplete | Medium (supplement required) | Within 30 days | 3 years |
| Simplified | Medium (supplementary declaration) | At supplementary declaration | 3 years + authorisation conditions |
| EIDR | High (post-clearance control) | At supplementary declaration | 3 years + authorisation conditions |
Choosing a declaration procedure is a strategic decision that depends on volume, authorisation status, and the availability of documents at the time of import. Every simplification brings a higher compliance responsibility.
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Related definitions
- Audit trail: An audit trail records who did what, based on which source data, and with what decision logic.
- BOM: A BOM is the bill of materials: the structured composition of a product.
- Supplier declaration: A supplier declaration captures the origin information a supplier provides for supplied goods.
- Customs declaration: A customs declaration is the formal notification to customs declaring goods for import, export, or transit, available in five procedure types.