VERSION FRANÇAISE

What are the benefits of centralised customs clearance ?

Adaptability

The CCL is designed for your company, regardless of its size, if you carry out customs clearance operations in several Member States on your behalf or as a customs representative.

Fluidity of your trade and logistics flows

Optimisation of your logistics schemes and integration of your company’s customs function in complementarity with supply and distribution chains.

Rapidity

With the attachment of the main points of entry to the EU, the CCL allows you to dispose of your goods faster than under normal procedure.

Reducing your IT investments

You connect to a single national customs clearance system, instead of several previously.

Reducing your customs formalities and costs

The CCL enables a rationalisation of the documentary channel and the flow of information. You organise your customs function around a tightened team, working closely with your single customs interlocutor.

Customs accompanies you in your CCL project

You benefit from personalised support prior to the submission of your application: Customs administration helps you to clearly identify the project that fits your needs and your logistics scheme. By way of example, you define the scope of your procedure (goods concerned, locations already authorised or not, customs procedures concerned, etc.), the Customs department puts you in contact with the statistical authorities of the Member States of presentation and presents to you the details of the payment of VAT in those Member States (reverse charge, deferral of payment, etc.).

Customs negotiates the authorisation of CCL with the Member States you wish to integrate into your customs clearance scheme. For this, customs takes into account your expectations and your situation to best defend your interests in the future procedure. It also keeps you informed of the progress of negotiations with the other Member States.

Finally, once the authorisation is in force, Customs will accompany you in the test phase. It remains your preferred interlocutor in case of questions about the functioning of your procedure but also if you want to evolve it.

The functioning of the CCL authorisation

The procedures are centralised at a single customs office. Customs declarations shall be lodged there as well as payment of customs duties. In the event of invalidation or rectification of the declaration, it is also with this office that we must deal with it.

The goods are presented to the office of presentation and the previous customs procedure is discharged.

Since VAT is a national tax whose rate is not harmonised at European level, it is paid at a presentation office.

Following the implementation of Regulation (EU) 2019/2152 on European Business Statistics, operators are no longer required to submit statistical declarations. This will be sent directly by the Member States as part of the CDE (Customs Data Exchange).

Who can apply for authorisation from CCL?

• Any economic operator may apply for authorisation from CCL subject to several conditions:
• Be established in France;
• Hold an AEO Customs Simplification Authorisation (AEO-C);
• Carry out import or export operations with third countries and your customs clearance scheme involves at least one other EU Member State.

Processing times of your request

The European Commission imposes strict deadlines on EU customs administrations for issuing the CCL authorisation:

• the admissibility phase of the application is limited to 30 days;
• the national phase of the application is limited to 60 days;
• the trans-European consultation phase, in order to obtain the agreement of the participating MS(s) concerned, lasts 135 days;
• the silence of the participating MS consulted is “acceptance”.

Since the submission of the application is the starting point for the first phase, it is essential to prepare the project upstream thanks to the support of customs.

It should be noted that these deadlines concern the establishment of authorisation of CCLs outside the European IT system, named CCI (Customs Clearance at Import) which will allow the harmonisation and computerisation of CCL at European level.

Useful information

• It is essential that the operator interested in the CCL has a perfect knowledge of its flows and logistics, see: Fiche 3 - Questionnaire d'auto-évaluation préalable [PDF]
• It is necessary to have a VAT identification number in the Member State of presentation where one wishes to set up a CCL at import
• In the context of an import CCL, tax representation is mandatory. This is not the case for export.
• In the context of an import CCL, the Community comprehensive guarantee is mandatory. This is not the case for export. Be careful to start the request for such a guarantee at the beginning of the CCL project due to the cumulation of deadlines.
• If the authorisation holder is an registered customs representative, the latter must act in indirect representation.
• If the holder of the authorisation is the operator himself, he may act in direct representation
• The customs decision-making authority for CCL matters is COMINT 1 [EMAIL]

Future developments: CCI (Customs Clerance at Import) and CCE (Customs Clearance Export)

The Union Customs Code (UCC) provides for an IT transition period up to 2025 for MS to set up a computerised system to link their national customs clearance systems.

Currently, the declarations concerned by the CCL are deposited in DELTA G. The CCL operates on the basis of non-automated exchanges between the reporting office and the presentation office pending the establishment of trans-European automated exchange systems.

The European Commission has planned to deploy these trans-European systems:

• for import, with the European system “Centralised Clearance for Import” (CCI);
• for export, with the deployment of a new “Centralised Clearance for Export” (CCE) component integrated into the Automated Export System (AES).

This will be a real facilitation for operators who, through a single IT interface, will be able to manage their customs clearance more easily at European level.

It will be divided into two phases:

• Phase 1 will be deployed from 01/11/24
• Phase 2 from June 2025

As regards the deadlines for CCE, these are still to be defined.

Online service

The European TP-CDS Operator Portal manages applications for Community centralised clearance authorisations. CCD applications must, as of 30 June 2020, be on the European TP-CDS portal.

Pending the distribution of the additional instructions to the note of 30 June 2020 (ref: 2000144), operators wishing to submit a CCD application are invited to contact the “Simplified Customs Clearance Procedures” cell to be accompanied in this process (see contact below).

• Online Service – Customs Decisions System (TP-CDS)

Your contacts

Directorate General for Customs and Indirect Rights

Sub-Directorate of International Trade
Customs Clearance Policy Office
Import section
dg-comint1-pdu@douane.finances.gouv.fr