Dutch declarations take digital leap

The switch to DMS means that the specifications for messaging have to be adapted. The amended message specifications are now known in draft form and are now being discussed with the suppliers of customs software.

Even more changes have been made, for example with regard to the processing of audit findings. Until now, customs have always 'corrected' the declaration, but soon the declarant will have to make the corrections himself. 

The declarant will receive a message about this with the audit findings of the customs authorities. Goods are not released until the corrected declaration has been fully processed by customs.

The changes are greatest for the EEIR-permit holders ( in Dutch: 'Inschrijving in de administratie van de aangever (IIAA)' or 'registration in the administration of the declarant' in English). These include companies with a bonded warehouse, which usually collect their declarations and send them once a month via the Automated Periodic Declaration (GPA) or the Written Periodic Declaration (SPA). 

This possibility will disappear on 1 July 2021. Companies that use the GPA or SPA are obliged to use DMS from that moment on.

The companies to which this applies will soon have a choice of 2 scenarios:

• A: Normal procedure with pre-declaration. 
  
  In this case, the company uses the normal declaration procedure in DMS. The 'registration in the declarant's records' permit is no longer required for this purpose.
  
  The declaration may be made in advance and/or incompletely, which is an action with which the goods have also been presented at the same time. It is therefore no longer necessary to send a separate application message when they leave the bonded warehouse. If the goods have not been selected for inspection, the declarant will receive permission to remove them within a few seconds. If a check is necessary, the declarant will receive this message after a customs official has released the goods. 
  
  The need for verification is determined on the basis of risk analysis. AEO-certified companies receive a standard reduction of 50 percent in the number of physical checks. Will the customs authorities soon also need the stock balances, which is now part of the automated periodic declaration (GPA)? Customs will discuss this with the companies. 
  
  Customs would like to continue to receive stock movements, also from companies that choose the normal procedure and do not need a license. Customs can use this information to monitor, adjust and support inspections.
  
  
• B: IIAA license with real-time supplementary declaration. 
  
  A company that opts for this scenario needs a 'registration in the administration of the declarant' (IIAA) permit and has to submit additional declarations in real time. In concrete terms, this means that when entering goods in the software system, the company must include all the data required for a declaration in the normal procedure. 
  
  As soon as the goods have been booked, a supplementary declaration is automatically sent in real-time to DMS. These declarants do not have to expect any disruptions in the flow of goods as a result of inspections, unless it concerns controlled goods that are subject to mandatory checks. Generic customs supervision - as currently applied - is sufficient for all other goods.