The concept of Self Assessment for Customs activities was introduced as part of the Modernised Customs Code and during November 2008, a joint trade and Member States seminar was held to "pave the way" for future legal discussions on the subject.
The first objective of the seminar was to obtain a high level definition of Self Assessment, which was agreed as, "Authorisation by Customs for economic operators to take responsibility for and perform Customs formalities and controls normally undertaken by Customs as specified." A basic set of principles were also agreed, stating that the trade would:
- manage and monitor their customs activities (formalities) through their own business accounts and financial administration and its supporting IT-systems;
- determine the amount of import/export duty payable; and
- notify customs periodically of the amount of duty payable for the defined period.
SITPRO, in common with all the participants, sees the concept of Self Assessment as a stepping stone for the future relationship between trade and Customs authorities, moving away from transactional processes to risk based assurance. Given the similarities between the criteria for AEO Customs Simplification and Self Assessment, which itself is a Customs simplification, it was recommended that the two initiatives should have a close link particularly with Customs assurance audits.
However, there is no doubt that one of the integral elements to ensuring that a first-class Self Assessment scheme is developed is harmonisation. Without consistent applicability criteria, audits, skills and IT tools there is danger that the European Union will have 27 different systems with slightly varying levels of Customs activity covered by Self Assessment.
Return to SITPRO News: Issue 67, Winter 2008/2009
