Declarations and procedures

Import, export, transit, warehousing, processing: every procedure has its own declaration type, its own data set and its own time limit. This is the largest group in the knowledge base and the place where DMS, NCTS and the UCC come together.

AirwaybillAn airwaybill (AWB) is the transport document for air freight. It identifies the consignment at airline and handling agent, but it is not leading for the customs value. That is the invoice.
ATA carnetAn ATA carnet is an international customs document that lets you take goods temporarily into another country without paying import duty. It replaces a separate temporary admission declaration in each country.
ATOAn ATO is the supplementary declaration for entry in the records. You enter the shipment in your own records on arrival, the goods are released on the basis of that entry, and the full declaration follows within the period set by the authorisation.
Conditional releaseConditional release means customs already lets the goods go while the declaration is still being processed. You may move them, but the charge is not yet final.
Customs warehouseA customs warehouse is an authorised storage place where non-Union goods can lie without import duties and VAT being due. The levy is deferred until the moment the goods leave the warehouse for free circulation.
Declaration chainThe declaration chain is the series of customs declarations that refer to each other, from T1 to import or re-export. Each link points back to the previous one, so customs can follow the goods.
DischargeDischarge is the administrative closing of a T1. Customs confirms that the goods have been placed under a follow-up declaration or presented at the office of destination.
EORIAn EORI number is the registration number with which customs in the whole EU identifies an economic operator. Anyone who files customs declarations or has them filed needs one.
ETAETA is the Estimated Time of Arrival, the expected arrival moment of the vessel, the aircraft or the trailer. In the customs chain the ETA drives the moment of pre-notification, T1 and import declaration.
Export declarationAn export declaration is the declaration with which Union goods leave the customs territory of the EU. It produces the proof of export with which the exporter can support the VAT zero rate.
Import declarationAn import declaration is the declaration with which goods from a third country are released into free circulation in the EU. In the Netherlands it has run through DMS since the move from AGS, where the standard form is called IMA.
LossingsvergunningA lossingsvergunning is permission to unload the container or the consignment at the place of destination. In the Netherlands you request it in DVA, as DVA arrival, after the T1 has arrived.
MRNThe MRN, Movement Reference Number, is the unique number Customs assigns to an accepted declaration. It is eighteen characters long and follows the shipment through the whole process.
NCTSNCTS is the European system in which you file, follow and discharge T1 and T2 declarations. In the Netherlands that chain is often called DVA, the national system for departure and arrival of customs transit.
Physical inspectionOn a physical inspection customs, or NVWA or KCB, wants to see the goods before they are released. The consignment must stay available until the inspector has released it on site.
Power of attorneyA power of attorney is the authorisation with which the importer or the owner allows you to file customs declarations on their behalf. Without a POA you may not declare, even if all the papers are there.
Pre-notificationA pre-notification is the inspection declaration you file before arrival for goods liable to inspection, in the Netherlands via CLIENT PD. The response is code 1 (free) or code 2 (inspection).
Re-export declarationA re-export declaration is the declaration with which non-Union goods leave the customs territory of the EU without ever having been placed in free circulation. You use it from a warehouse or from the terminal, not for Union goods.
ReleaseRelease is the moment customs has processed the declaration and lets the goods go. Without release they stay under supervision, even if the declaration has already been accepted.
STOAn STO is the declaration for placement in a customs warehouse. The goods remain non-Union goods, duty and VAT stay suspended, and from that moment the stock records have to line up with what you declared.
SuspensionSuspension is the deferral of import duty and VAT for as long as goods remain under customs supervision, for example on a T1 or in a customs warehouse. The charge follows only when they enter free circulation.
T1A T1 is the declaration for customs transit of goods that have not yet been cleared, so they may travel through the EU under suspension of duties. The declaration runs through NCTS and requires a guarantee for the potential customs debt.
T2A T2 is the declaration for customs transit of Union goods that travel via a third country or a special territory and must keep their Union status. Without a T2 those goods would have to be imported again on return.
T2LA T2L is proof of Union status, not a transit declaration. You use it to show that goods are Union goods when they travel between two points in the customs territory and that status could otherwise be doubted.

Frequently asked questions about declarations and procedures

Which types of customs declaration are there?

The main forms are the import declaration, the export declaration and the declaration for customs transit. In addition there are declarations for special procedures such as customs warehousing, inward processing and temporary admission.

What is DMS and what changes compared with AGS?

DMS is the declaration management system that has replaced AGS for import declarations. It works with declaration types such as IMA, STO and ATO, has a stricter data set under the UCC, and returns error messages with a code list of its own.

What is the difference between T1 and T2?

T1 is customs transit for non-Union goods on which the duty has not yet been paid. T2 is intended for Union goods travelling via a third country. Both run through NCTS and require a guarantee.

What is a simplified declaration?

With a simplified declaration you first declare with a limited data set and complete it later with a supplementary declaration. You need an authorisation for it and the supplementary declaration has a hard time limit.

What is entry in the declarant's records?

Entry in the declarant's records lets you have goods released on the basis of your own records, without a declaration in advance per consignment. It requires an authorisation, a reliable system and as a rule AEO status.