General declaration process
VTTI Terminals II B.V. is holder of an Entry Into the Declarant's Records authorisation based on which VTTI is allowed to lodge customs declarations by entry in its own administrative records. The customs declaration is deemed to have been accepted by the customs authorities at the moment of entry. VTTI applies the EIDR declaration process whenever possible, for placing goods under the following customs procedures:
- Release for free circulation
- Customs warehouse
- Inward processing
The EIDR process is not applied by VTTI in the following situations:
- When goods are placed under the (re-)export procedure.
- Where customs legislation requires a standard customs declaration and therefore does not allow the use of the EIDR process, for example where goods are subject to veterinary controls.
When VTTI doesn’t apply the EIDR process, a regular customs declaration is filed via the declaration system of the Customs Authorities. The process of lodging a regular customs declaration is mostly automated and embedded in VTTI’s ERP and CMS.
Application of the EIDR process consists of three steps:
- Presentation of the goods
- Entry into the records
- The supplementary declaration
In relation to the presentation of the goods, VTTI applies the Chain Arrangement (ketenregeling) provided the conditions of the chain arrangement and the authorisation are met. The chain arrangement means that a comprehensive goods presentation message is lodged upon the first placement of a product in a chain of customs procedures (in practice, usually when the product first arrives at the terminal). Under the chain arrangement, a waiver of the presentation requirement applies to subsequent procedures. For example, if a product is first placed under the customs warehousing procedure, then under inward processing, subsequently returned to customs warehousing and finally released for free circulation, a comprehensive goods presentation message is only required under the chain arrangement for the initial placement under the customs warehousing procedure.
The entry into the records contains all data required for application of the relevant customs procedure.
The supplementary declaration is lodged via the declaration system of the Customs Authorities, ultimately 10 days after entry into the records.
More information on the automated processes embedded in VTTI’s ERP and CMS is included in the Automation paragraph in this AOIC.