What is the Single Authorization for Simplified Procedures (SASP) ?
Monday, April 6th, 2009In 2005, the EU Commission’s Project Group on Single European Authorization was given a mandate to examine a common approach in order to encourage the use of Single Authorizations, not only for customs procedures with economic impact and end-use, but also for simplified procedures at import and export, including cases in which a customs procedure with economic impact is followed by release for free circulation. With the passage of regulation (EC) 1192/2008 of the European Commission potential savings of implementing an SASP solution, can immediately be identified.
A Single Authorization for a simplified procedure provides the possibility of using the local clearance procedure or the simplified declaration procedure to perform the customs formalities in the Member State where the economic operator is established, for his imports/exports wherever they occur in the Community. It enables an economic operator to centralize the accounting and payment of customs duties for all transactions in the Member State where he is established, regardless of the place where the movement of goods occurs. The physical control and release of goods may take place in another Member State.
This is a major facilitation measure as the operator can:
- concentrate in-house customs expertise at a single location allowing for a reduction in office space, manpower, computer hardware/software;
- more efficient and flexible customs clearance via one customs office, for goods physically entering several Member States;
- communication with only one customs administration with respect to the release of the goods as well as all decisions and notifications.
- conduct the formalities in only one language.
- minimize inquiries by the customs authorities as the officials become more aware of your products, business and classifications.
A number of customs authorities have, on the basis of agreement with each other, authorized centralized clearance involving simplified entry of goods, which are located in another Member State, for the customs procedure concerned notably for inward processing, customs warehousing and less frequently, for release for free circulation. Although there may be benefits both for the economic operators and customs authorities, there are still several obstacles for granting the SASP that need to be agreed on a bilateral basis by the Member States, such as providing the statistical data to the concerned national authorities, VAT and allocating the collection cost of the custom duties. Economic operators that want to request a SASP need to fulfill the AEO requirements for simplified procedures. Since January 1 2009 economic operators can request for a SASP in the Member State where the main accounts for customs purposes are held.
