Unless decided otherwise, French Customs is moving towards abandoning the EAV. As a result, the declarant will no longer be able to abandon a declaration in the progress, nor view the assessment.

The solution is to establish a declaration in advance.

A simplified declaration (DS) should be drawn up without including the unknown document(s), then, in a second step, when the documents are received, the missing document(s) should be added to the supplementary declaration (DC) .

This solution is applicable for 1-step or 2-step procedures.

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.