General
Single authorization for simplified procedures (SASP) includes customs administrations of more than one Member State (MS). SASP allows the authorization holder to lodge simplified and supplementary declarations in one MS, while the goods are presented for the customs procedure in another MS.
The issuing MS is MS issuing SASP. In this MS supplementary declarations are lodged, import duty is declared and paid and statistical data is provided for Eurostat (through the national statistical office).
The participating MS is MS included in SASP. In this MS goods are submitted to customs and physically released, and generally VAT calculated and paid.
The application can be lodged at the (regional) Financial Directorate Celje being the competent authority for SASP.
Legislation
EU legislation
Regulations
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
- Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2016/341 establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational