#BUDD9220036AOrder of December 22, 1992 Establishing a Simplified Customs Clearance Procedure
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This law introduces a streamlined process for customs clearance at any customs office in France. It is designed for goods that are physically presented for import or export, providing a more efficient option for operators. It repeals a previous regulation from 1989 and sets conditions for both granting and revoking this procedure, which are to be detailed by customs authorities. Businesses must apply for the procedure and comply with its requirements, although occasional handlers of urgent goods are exempt from some obligations. The process includes a pre-declaration followed by a regularization declaration.
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Key Changes
- Introduces a simplified customs clearance procedure for goods physically presented.
- Repeals the previous regulation from 1989.
- Sets conditions for applying and withdrawing the procedure with customs authorities' oversight.
Obligations
What this law requires
Operators must submit a pre-declaration (déclaration préalable) consisting of a customs-approved document at the time of import, export, re-import, or re-export for each operation
Operators must submit a regularization declaration (déclaration de régularisation) following the pre-declaration
Operators requesting the simplified procedure must sign an unsecured commitment agreement (acte d'engagement non cautionné) and commit to respecting the conditions for obtaining the procedure
Operators must comply with the conditions for obtaining and maintaining the simplified customs clearance procedure as established by the Director General of Customs and Indirect Rights
Goods must be physically presented at any French customs office for clearance under the simplified procedure