Technical Assistance Information Exchange Instrument (TAIEX) Training on the New EU Implementations on Road Transport and Foreign trade Electronic Pre-Declaration

Technical Assistance Information Exchange Instrument (TAIEX)

Training on the New EU Implementations on Road

Transport and Foreign trade

Electronic Pre-Declaration Requirements and Advanced

Cargo Information

Electronic Pre-Declaration Requirements and Advanced Cargo Information

Changing environment & new challenges Changing environment & new challenges for Customs in generalfor Customs in general

Increasing globalisation of trade

Increasing threat of terrorism and criminal activity

Increasing interconnectivity and

interdependency of societies/countries


CHANGING ROLE FOR CUSTOMSCHANGING ROLE FOR CUSTOMS

Traditional approach: primary concern of customs are anti-smuggling controls and fiscal matters i.e. revenue protection and collection.

New tasks and new challenges due to increasing concerns for safety and security of EU institutions and its citizens


Concept of securityConcept of security Identify consignments that constitute a high risk at the earliest

possible point in time

Identify traders that offer a high degree of security guarantees in respect of their role in the supply chain

Concept pushes security of cargo back in supply chain by involving private sector and by requiring increased security at the point of origin and as the consignment moves through the supply chain


The Safety and security Amendment to the Community Customs Code (Reg The Safety and security Amendment to the Community Customs Code (Reg 648/05 and Reg 1875/06 ):648/05 and Reg 1875/06 ):

Traders to provide customs authorities with information on goods prior

to import to [or export] from the EU;

Provides reliable traders with trade facilitation measures (AEO);

Uniform Community risk selection criteria for customs controls

supported by computerised systems for imports and exports;

Introduces a Community database of national registration

numbers (EORI).


The Safety and security Amendment to the Community Customs Code The Safety and security Amendment to the Community Customs Code (Reg 648/05 and Reg 1875/06 )(Reg 648/05 and Reg 1875/06 )

In order not to delay consignments pending the results of the risk analysis and

to allow carriers to concentrate all the information in a single customs office

the S&S risk analysis WILL be carried out BEFORE the arrival of the goods in

the EU.

The security data (as contained in annex 30A to Regulation 1875) MUST be

sent electronically by traders with the possibility of exchanging this information

between Member States administrations.


The Safety and security Amendment to the Community Customs The Safety and security Amendment to the Community Customs Code (Reg 648/05 and Reg 1875/06 ) : Code (Reg 648/05 and Reg 1875/06 ) : Transitional ArrangementsTransitional Arrangements

• Between 1st July 2009 and 31st December 2010 there will be a

transitional period during which the submission of the ENS will be an

option i.e. not an obligation. During this period goods not declared in

advance may be submitted to risk analysis after arrival in the territory

of the EU.

•However, it is advisable to ensure that the customs authorities of

Bulgaria/Greece share a similar interpretation of EU legislation (with

effect from the 1st July 2009).


Goods entering the EU: Procedures

For goods entering the customs territory of the EU, pre-arrival declarations must be lodged electronically and within the time lines in one of the following formats:

.

• Entry Summary Declaration, data to be sent electronically to the

national system of the Member State concerned; or

• Import Customs Declaration including S&S data, to be sent to

the import systems of the Member State concerned; or


Goods entering the EU: Procedures (contd):

• Transit customs declaration, including S&S data to be sent to

the national transit system of the Member State concerned.

This means that for goods entering the EU under a transit

procedure the responsible person (carrier?) has two options:

1. Lodge a transit declaration containing the S&S data; or

2. Lodge a transit declaration without the S&S data AND an entry

summary declaration to meet the S&S requirements.


Pre-departure Information: Pre-departure Information: Time Lines:Time Lines:

- Deep-sea/cont.: 24 hours before loading

- Short-sea/cont.: 2 hours before arrival

- Maritime/bulk: 4 hours before arrival

- Air/long: 4 hours before arrival

- Air/short: at take-off

- Rail: 2 hours before arrival

- Road: 1 hour before arrival


Pre-arrival Information: Content of the Entry Summary Declaration (Annex 30A):

It shall contain details of: Number of items, consignor, consignee, weight etc

The data for such a declaration is laid down in Table 2 of Annex 30A and the declaration shall be completed in accordance with the explanatory notes.


PPre-arrival Information: re-arrival Information:

WWho is responsible for lodging the ENS declaration:ho is responsible for lodging the ENS declaration:

It is the operator of the active means of transport on or in which the goods are brought into the territory of the EU. The operator (or “carrier”) is the person who brings, or assumes responsibility for the carriage of, the goods into the territory of the Community.


Pre-arrival Information: Pre-arrival Information:

Can another person lodge theCan another person lodge the ENSENS declaration:declaration:

Yes, but this does not relieve the carrier of the responsibility for the ENS to be lodged with customs in accord with the time lines. Therefore, the ENS may only be lodged by a person other than the carrier only with their knowledge and consent.


Pre-arrival Information: Pre-arrival Information:

Where shall an ENS declaration be lodged?Where shall an ENS declaration be lodged?

The ENS should be lodged at the first EU customs office of entry. However, it may be sent to an office of lodgement if there is an electronic link with the customs office of entry. The customs office of entry remains responsible for risk analysis.


Economic Operator Registration and Information (EORI):

The person lodging an ENS declaration MUST include his own EORI number and if not the carrier, MUST also include the carrier’s EORI number.

To be used from 1st July 2009


Economic Operator Registration and Information (EORI):

How to get an EORI number?

If the carrier, or another declarant, is not established in the customs territory of the Community they must apply to the customs/designated authority of the Member State where the first customs activity will take place.


Authorised Economic Operator Status (AEO)Authorised Economic Operator Status (AEO)

From 1st January 2008, traders established in the EU and those from countries that share a customs cop-operation agreement with the EU could apply for and be granted the status of AEO and enjoy certain benefits such as a reduced data set for the ENS.

AEO status may, under certain conditions, be available to traders moving goods by sea and air but is not available to Third Country operators moving goods by road and rail.


Business ContinuityFormerly called “Fallback”. The EU IT systems level of availability should be 97% and 99% with effect from 2011. Maintenance periods should be announced well in advance to enable trade and customs to plan accordingly.


Business ContinuityOne of the following options is available to

Economic Operators when their system is unavailable to send the ENS:

1. Send the ENS as soon as possible after having resolved the reason for the unavailability of the system. This option is only available up to the arrival of the goods at the office of entry. However, the later the message is sent the more likelihood the movement will be selected for customs control and incur a delay;

2. Economic Operators should explore alternative means of sending the ENS when their system is unavailable e.g. use a Customs agent or NCTS or ICS as necessary


Business Continuity When the customs system is unavailable

they will:

1. The customs authorities as soon as the problem is resolved will process the ENS and allocate the MRN as appropriate i.e. prior to arrival of the movement at the office of entry;

2. If the situation cannot be resolved Customs authorities may apply their national processes to deal with “fallback” situations i.e. send positive risk results to subsequent customs offices e.g. by secure email .


Examples.

The Safety and security Amendment to the The Safety and security Amendment to the Community Customs Code (Reg 648/05 and Reg Community Customs Code (Reg 648/05 and Reg 1875/06 ) : 1875/06 ) :


Example A: Goods NOT covered by a transit procedure.

Customs Office of entry performs risk analysis

and sends“Do not load” message or MRN

ENS including carrier’s EORI no. submitted at least one hour in

advance of arrival

Company A

Bulgaria/EU


Example B: Goods NOT covered by a transit procedure: Diversion

ENS including carrier’s EORI no. submitted at least one hour in

advance of arrival

Company A

Bulgaria

Diversion notification

Greece

Positive Risk information passed to actual office of entry

MRN


Example C: Goods covered by a transit procedure: (TIR)

NCTS/TIR including S&S data and carriers EORI number submitted at least one hour

in advance of arrival

Company A

Bulgaria Customs office of entry

IE 928 Acknowledgment of receipt of declaration.

Risk analysis performed and declaration is held in “submitted” state

Upon arrival MRN issued or the movement will be placed under customs control


Example D: Goods covered by a transit (TIR) procedure: Diversion

NCTS/TIR including carrier’s EORI no. And S&S data submitted at least one hour in

advance of arrival

Company A

Bulgaria

Greece

Risk analysis performed and declaration is held in “submitted” state

IE928

Cancellation request

New NCTS/TIRDeclaration

etc

IE928

Risk analysis etc

Upon arrival MRN issued or placed under customs control


ANY QUESTIONS?


Web site linksEUROPASafety and Security Overviewhttp://ec.europa.eu/taxation_customs/customs/

security_amendment/general_overview/index_en.htmAEOhttp://ec.europa.eu/taxation_customs/customs/

security_amendment/who_is_concerned/index_en.htmEORIhttp://ec.europa.eu/taxation_customs/customs/

security_amendment/who_is_concerned/index_en.htm#EORI

Regulation 648/05http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?

uri=OJ:L:2005:117:0013:0019:EN:PDF


Regulation 1875/06 and Annex http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?

uri=OJ:L:2006:360:0064:0125:EN:PDF

UNECETIR Overview http://www.unece.org/tir/welcome.htmlFocal PointsRight hand column – authorisation required Community Transit Co-ordinators

http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/transit/common_community/taxud-978-98.pdf

Documents

Technical Assistance Information Exchange Instrument (TAIEX) Training on the New EU Implementations on Road Transport and Foreign trade Electronic Pre-Declaration