In cross-border road and rail traffic with Switzerland, however, a simplification was permitted concerning the submission of the electronic notification of presentation so that it can also be submitted with the confirmation of presentation by the participant (CUSCON message) as part of the customs declaration before presentation in accordance with Art. 171 of the Union Customs Code – CCC. Thus, the presentation at the introduction, according to Art. 139 of the Customs Code, and the presentation required to accept a customs declaration according to Art. 172 of the Customs Code are combined. This arrangement is possible due to the exemption from lodging entry summary declarations in goods traffic with Switzerland. In addition, it cannot be applied if the goods are not directly placed under a customs procedure at the presentation time but are temporarily stored in accordance with Art. 147 (1) of the UCC.
The above simplification does not exclude the possibility of submitting the presentation notification via ATLAS-SumA. Here, the EORI number of the depository and a corresponding depository location key, as well as the authorisation number of the depository, are required, even if the declaration is only used as a presentation notification. However, the number of the authorisation for the operation of a depository can be filled with the value “WITHOUT”. Furthermore, a depository location key must be entered. For this, a (virtual) place of custody must be deposited in the SumA-specific master data by the customs office for the person presenting the goods. This can be applied to the competent customs office. A bonded warehouse authorisation is not required for this. In case of a change of border customs office at short notice, it is, unfortunately, necessary to send a new presentation notification to the other border customs office, for which it is necessary to have a (fictitious) place of custody created there. The first presentation notification (at the customs office where the goods were not presented) must be cancelled in ATLAS-SumA.
The Internet customs declaration (IZA) is also regarded as a customs declaration before presentation in goods traffic with Switzerland until further notice, provided the IZA data is actually available at the border customs office before the presentation of the goods. As the “confirmation of presentation” message has not yet been implemented there, the sending of a further presentation notification is waived if the IZA is used.
A presentation notification in accordance with Article 139 of the CCC has not required if the goods are already under a transit procedure when they are brought into the customs territory (Article 141(1) of the CCC). However, it is required if the goods are placed under the transit procedure at the border customs office after they have been brought into the customs territory of the Union.
In cases where it is possible to declare the goods orally on importation in accordance with Articles 135 and 136 of the UCC-DA or on paper (primarily single administrative document, ATA carnet, declaration of diplomatic bag or removal goods), no electronic presentation notification is required when bringing goods from Switzerland, even if the goods are to be presented at the German border customs office. The single administrative document can still be used for the declaration:
- for release for temporary admission (procedure code 53),
- for re-importation with the simultaneous release for free circulation and partial release for home use and placing under a warehousing procedure other than the customs warehousing procedure (procedure code 53).
- warehousing procedure other than the customs warehousing procedure (procedure code 68),
- the placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the UCC (procedure code 76), and
- for placing goods under the customs warehousing procedure (procedure code 99, see Section 4 (2) TrZollV).
This regulation applies on a transitional basis until the above-mentioned customs procedures can also be declared electronically. Furthermore, travellers can continue to submit a customs declaration on the single administrative document for goods they carry (Art. 143 UCC-DA).
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