01How the procedure works
Allows reduced data in the declaration, completed later by a supplementary declaration.
The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).
02Typical use cases
Faster border clearance, just-in-time supply.
Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?
03Requirements and documentation
Requirements: Authorisation (AEO recommended), electronic submission, monthly supplementary declaration.
Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.