REPUBLIC OF SLOVENIA
              MINISTRY OF FINANCE
                        FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA
                        General Financial Office
                        Šmartinska cesta 55, PO Box 631, SI-1001 Ljubljana, Slovenia         T: 01 478 38 00
                                                                                             F: 01 478 39 00 
                                                                                             E: gfu.fu@gov.si
                                                                                             www.fu.gov.si
                                                         SIMPLIFIED CUSTOMS PROCEDURES
                                                                    Detailed description  
                                                                  Version 1, February 2015
         CONTENT
           1.0 SIMPLIFIED CUSTOMS PROCEDURES.........................................................................3
            1.1 Introduction.................................................................................................................3
           2.0 INCOMPLETE CUSTOMS DECLARATION......................................................................3
            2.1 General.........................................................................................................................3
            2.2 Conditions for approving an incomplete declaration...................................................3
            3.0 SIMPLIFIED DECLARATION PROCEDURE AND LOCAL CLEARANCE PROCEDURE............3
            3.1 Simplified declaration procedure.................................................................................3
            3.2 Local clearance procedure...........................................................................................4
            3.3 Authorisation procedure..............................................................................................4
           4.0 AUTHORISED CONSIGNEE STATUS AND AUTHORISED CONSIGNOR STATUS........4
            4.1 Authorised consignee status........................................................................................4
            4.2 Authorised consignor status.........................................................................................4
            4.3 Authorisation procedure..............................................................................................4
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         1.0 SIMPLIFIED CUSTOMS PROCEDURES
         1.1 Introduction  
         The Customs Code allows simplification of formalities in the customs procedures. The
         simplifications mean special benefits for traders or holders of authorisations for simplified
         procedures respectively. They enable faster implementation of customs procedures and faster
         receiving goods by traders. 
          
         The competent authorities may: 
         ─ allow the use of incomplete customs declarations,  
         ─ grant the authorisation for the use of simplified procedure on import and export,   
         ─ grant the authorisation  for local clearance on import and export,  
         ─ grant the authorisation for the authorised consignee status,
         ─ grant the authorisation for the authorised consignor status. 
         The legal basis for simplified procedures is provided for in Article 76 Council Regulation (EEC)
         No 2913/92 of 12 October 1992 establishing the Community Customs Code (hereinafter: CC;
         OJ L 302, 19 October 1992), Articles 253 to 289 and Articles 372 to 408 Commission Regulation
         (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council
         Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter: CC
         Implementing provisions; OJ L 253, 11 October 1993). 
         2.0 INCOMPLETE CUSTOMS DECLARATION 
         2.1 General  
         The procedure for incomplete declarations allows presentation of goods to the customs
         authorities on the basis of an electronic customs declaration which does not contain all the
         particulars required, or which is not accompanied by all documents necessary for the customs
         procedure in question. The simplified declaration procedure enables goods to be entered for the
         customs procedure on presentation of a simplified declaration with subsequent presentation of a
         supplementary declaration which may be of a general, periodic or recapitulative nature. The
         customs authority shall accept such incomplete declaration upon request of the declarant. 
         Additional information:
         Navodilo o ravnanju z nepopolnimi in dopolnilnimi deklaracijami po členu 76/1/a Carinskega
         zakonika
         2.2 Conditions for approving an incomplete declaration 
         Where a declaration does not contain all the particulars, it shall contain at least the particulars
         for an incomplete declaration set out in Annex 37 CC Implementing provisions. 
         Where a declaration is not accompanied by all the documents, it shall be accompanied at least
         by those documents which must be produced before the declared goods can be released for
         free circulation or placed under the selected customs procedure. 
         3.0 SIMPLIFIED DECLARATION PROCEDURE AND LOCAL CLEARANCE PROCEDURE
         3.1 Simplified declaration procedure
         The simplified declaration procedure enables goods to be entered for the customs procedure on
         presentation of a simplified declaration instead of the Single Administrative Document (SAD).
         Such simplified declaration  shall contain  at least the particulars  for the simplified  import
         declaration set out in Annex 30A CC Implementing provisions. For goods placed under the
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         customs procedure in this manner, the declarant shall present a supplementary declaration at
         the end of the accounting period.  
         3.2 Local clearance procedure 
         The local clearance procedure enables placing goods under the customs procedure at the
         premises of the person concerned or at other places designated or approved by the customs
         authority (customs clearance at the premises of the company concerned). 
         The holder of the authorisation shall record the beginning of the procedure and keep relevant
         records. For goods placed under the customs procedure in this manner, the holder of the
         authorisation shall present a supplementary declaration at the end of the accounting period. The
         entry into the records and presentation of a supplementary declaration are not required where
         the holder is lodging the complete initial declaration in the customs information system (SICIS).
         3.3 Authorisation procedure
          
         The competent customs authority may approve the use of the simplified declaration procedure
         or the local clearance procedure on the basis of an application in writing. The application shall
         be lodged with  the Finance office  Celje – the authorising office for simplified customs
         procedures. The office shall grant the authorisation after having verified compliance with the
         conditions  and criteria for  granting authorisation for the use  of the simplified declaration
         procedure.
         Basic conditions and criteria for approving the simplified procedure are, as follows:
         ─ customs compliance,
         ─ keeping relevant records and, if appropriate, transport records enabling the customs
           controls,  
         ─ proven financial solvency.
         Additional information:
         ─   SASP Guidelines (TAXUD/1284/2005)  
         ─   Navodilo o poenostavitvah pri carinjenju blaga, št. 15/2012 
         ─   Navodilo o poenostavitvah v tranzitu, št. 3/2011 
          
         4.0 AUTHORISED CONSIGNEE STATUS AND AUTHORISED CONSIGNOR STATUS 
         4.1 Authorised consignee status 
         The authorised consignee holds an authorisation that he is not obliged to present to the office of
         destination the goods intended to him and transported under the transit procedure. The
         authorisation for the authorised consignee shall be granted in relation to the local clearance
         authorisation on import. 
         4.2 Authorised consignor status 
         The authorised consignor holds an authorisation to implement community transit operations
         without being obliged to present goods together with relevant documents to the office of
         departure. 
         4.3 Authorisation procedure
           
         The competent customs  authority may approve the authorised consignor status or the
         authorised consignee status on the basis of an application in writing. The application shall be
         lodged at the Finance office Celje – the authorising office for simplified customs procedures.
         The office shall grant the authorisation after having verified compliance with the conditions for
         granting the authorisation for the use of simplifications in the transit procedure.  
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