The payment of duties and taxes is made:

– either during the supplementary declaration (general, periodic or summary)

– or with payment deferral according to the same rules as currently, taking into account the date of the supplementary declaration.

No, any modification to a validated supplementary declaration is impossible. However, you can make a request for rectification and invalidation of the supplementary declaration.

The 3 types of supplementary declaration are:

General, filed no more than 10 days after the BAE (Release of Goods) of the simplified declaration (DS): 1 supplementary declaration (DC) per DS;

Periodic, filed no more than 10 days after the period provided for in the authorisation: 1 DC per DS;

Summary, filed no more than 10 days after the period provided for in the authorisation: several DS for one DC.

Each declaration (DS and DC) receives its own declaration number. The MRN assigned to the DS must imperatively be included on the DC as the previous document.

A supplementary declaration includes all the data from the Simplified Declaration and the required accompanying documents.

First, you file a simplified declaration (DS) with a minimum set of data, then, within a time limit set in your authorisation, you file a supplementary declaration (DC) containing all the required data and accompanying documents.

Yes, the DCG will disappear. However, other types of additional declarations are proposed under the ‘two-step’ procedure.

Previously limited to twelve months, the time limit for filing requests for rectification and invalidation has been extended to three years.

Yes, it will be possible to make rectifications or invalidations as long as Delta G is active.

The data contained in the old ‘catch-all’ box 44 will be divided into the different thematic data groups.

Its content will be dispatched, and better organised.

For example, additiona information is now in thematic group 12, dedicated to documents, certificates and authorisations.

The National Additional codes are now in thematic group 18, dedicated to goods identification.