AEO/UCC  1st May 2016 centralised clearance to be introucted 2020

UCC - Centralised clearance 2020

This is due to be introduced in 2020.
The scope of centralised clearance and exactly how it will work isn’t yet clear as it’s still the subject of negotiations. However, it’s expected that:

• a declaration will be lodged at an office in the EU member state which granted that authorisation
• the goods will be presented and imported in another member state

The current Single Authorisation for Simplified Procedures (SASP), which can be seen as a form of centralised clearance, will continue in its current form until centralised clearance is finalised.
However, if a SASP authorisation is combined with an EIDR authorisation, the EIDR restrictions will apply from 1 May 2016.
Centralised clearance is available to any operator as long as they hold an AEOC authorisation and meet any additional conditions that may be in place.

Centralised clearance operating models

It’s expected that there’ll be 4 possible models for centralised clearance. These are:

• full declaration
• entry in the declarant’s records with notification
• entry in the declarant’s records with notification waiver
• simplified declaration

Applicable VAT rate

Import VAT will be due at the rate applicable in the member state where the goods are imported, not where the declaration is made.

Self-assessment

This is expected to be introduced at a later date.