Customs

Entry in Declarant’s Records

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  • Publication
  • April 18, 2023

Accelerate the process for goods to be released into free circulation

Entry in Declarant’s Records (EIDR) is one of the simplified procedures introduced in the Union Customs Code (UCC) and refers to the process of recording the details of goods which are being imported or exported through the EU customs territory.

The process of EIDR is typically carried out by the person responsible for the import or export of the goods, known as the declarant, and recognised under the Authorised Economic Operator Customs Simplification (AEOC). 

The declarant must provide accurate and complete information about the goods, including their nature, origin, destination, and value. The information is recorded electronically in the EU customs database and can be accessed by the Customs Authorities of all EU Member States.

Entry in Declarant’s Records
Entry in Declarant’s Records

The holder of the AEOC is allowed to lodge a customs declaration in the form of an EIDR, provided that the particulars of that declaration are at the disposal of the customs authorities at the time when the declaration is lodged. The EIDR can be undertaken with or without the physical presentation of goods - the latter being subject to the satisfaction of a number of conditions.

Overall, the EIDR procedure can be a valuable tool for importers and their agents to expedite the customs clearance process and reduce administrative costs, as it allows them to lodge a customs declaration through their own electronic system, resulting in a faster release of goods. However, for Customs control purposes, the procedure does require compliance with all requirements and regulations, as any discrepancies or errors could result in delays or penalties.

If your business involves the importation of goods from non-EU territories, you may wish to consider applying for EIDR authorisation. Our team can help you with this by assisting with applying for an AEO status and outlining the criteria that your business will need to satisfy to obtain an EIDR authorisation.

Contact us

David Ferry

David Ferry

Tax Partner, PwC Malta

Tel: +356 2564 6712

Chantell Conti

Chantell Conti

Tax Manager, PwC Malta

Tel: +356 7973 6099

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