EU centralised clearance – perspectives from Ireland

Anthony Buckley, former Head of Revenue's Customs Service in Ireland, explains Centralised Clearance for Imports (CCI) and what it means for businesses importing into several EU member states.

Topics covered:

• What Centralised Clearance for Imports (CCI) is and how it compares to the VAT One Stop Shop
• Ireland's earlier experience under SASP (Single Authorisation for Simplified Procedures) and why CCI now replaces it
• The two-phase rollout (standard declarations, then simplified declarations and EIDR) and which member states currently participate
• How authorisation is obtained via the Customs Decisions System and the EU Trader Portal
• The roles and responsibilities of the Supervising Customs Office (SCI) and the Presentation Customs Office (PCI)
• How VAT, excise, and guarantees are handled under CCI
• The legal framework in the Union Customs Code, its Delegated Act and its Implementing Act
• Benefits, limitations, and the outlook for CCI as the EU Customs Reform progresses

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.