Number: Ref: 06/2023

Subject: Declarants Documentation Obligations

Who should read: Dublin Port Traders

Related Notification: None

Issued by: eCustoms Helpdesk

Issue Date: 14 February 2023

Introduction

The Union Customs Code (UCC) details the customs rules and procedures in operation in all EU Member States regarding documentation required to support declarations.

The UCC sets out that prior to submitting declarations, the declarant should ensure that they have the appropriate documentation in their possession to support the Customs procedure for which the goods are declared.

Supporting Documentation

In accordance with the conditions set out in the Article 163 of the UCC the declarant shall have the appropriate documentation in their possession to support the procedure declared. 

1. “The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged
2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls
3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities”

Provision of information to Customs

In accordance with the conditions set out in the Article 15 of the UCC, the declarants have an obligation to supply information and documents to Customs within a timely fashion. “Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the customs authorities and within any time-limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls.”

The article further sets out the responsibility that falls on the declarant when making a declaration. “The lodging of a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification by a person to the customs authorities, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for all of the following:

• the accuracy and completeness of the information given in the declaration, notification, or application
• the authenticity, accuracy and validity of any document supporting the declaration, notification, or application
• where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.

The first subparagraph shall also apply to the provision of any information in any other form required by, or given to, the customs authorities.”

Verification of Declarations

In accordance with the conditions set out in Article 188 of the UCC, Customs have a range of options to verify a declaration including requesting additional documentation.

“The customs authorities may, for the purpose of authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:

• examine the declaration and the supporting documents
• require the declarant to provide other documents
• examine the goods
• take samples for analysis or for detailed examination of the goods”

Customs warnings/penalties

Following on from this notification, failure to comply with your Customs obligations, as set out above, may result in the issuing of a formal warning on a first identified infringement and a penalty for subsequent infringements.