Concepts in the new Union Customs Code

Responsible for the procedure

The person lodging the customs declaration or on whose account a customs declaration is lodged, or a person to whom rights or obligations related to a customs procedure has been transferred.

Deferred payment option

Previously “Approval for deferred payment”.

Customs office of destination

Previously “Customs office of designation”

Releasing goods into a customs procedure

Same as “Clearing goods”

Guarantee

Previously “Security”

Authorised issuer

This authorisation was previously known as “Authorised consignor for proof of Union status”

Continuity plan

Previously “fall-back procedure”

Entry in the declarant's records

Previously “note in accounts” A previous authorisation that applies to all authorisations with entry in the declarant’s records

Union goods

Previously “Community goods”

Customs office of exit

Previously “customs office of departure”

Warehouse identifier

Previously “Location of goods code”

Amendment of customs declaration

Previously “review”

Public customs warehouse type 1

Previously “Public customs warehouse type A”

Public customs warehouse type 2

Previously “Public customs warehouse type B” The declarant is responsible for the full procedure. This type of warehouse is currently not used in Sweden.

Responsible for the procedure

The person lodging the customs declaration or on whose account a customs declaration is lodged, or a person to whom rights or obligations related to a customs procedure has been transferred.

Movement of goods

Previously “Transfer”

Operation of facility for warehouse storage

Full designation for “Warehouse authorisations”

Guarantee

Previously “Security”

Discharge into a customs procedure

Previously “warehouse”

Warehouse records

Previously “warehouse journal”

Storage of equivalent goods

Previously “common storage”

Entry in the declarant's records

Previously “note in accounts” A previous authorisation that applies to all authorisations with entry in the declarant’s records

Standard procedure

Previously “normal procedure”

Authorisation for special procedures

Previously “authorisation for a customs procedure with economic impact”

Holder of the authorisation

In the context of customs warehouses, previously “warehouse keeper”

Warehouse authorisations

Short for “operation of facility for warehouse storage”

Customs declaration for the customs

Previously “declaration for warehouse”

Usual forms of handling

Usual forms of handling include opening and repackaging boxes. Authorisation is no longer required for usual forms of handling in customs warehouses. However, the law still regulates the actions that are permitted within the framework of usual forms of handling and the holder of the authorisation is required to ensure that any handling is authorised.

Storage location for goods

Previously “Location of goods code”

Transfer of rights and obligations

Transferring rights and obligations means that a fully or partially responsible person for a procedure may transfer associated rights and obligations to a person who meets the criteria for the procedure. For example, a company may transfer an entire warehouse to a different person in the context of a merger. This concept already exists, but has not been used in Sweden.

Accounts

Previously “Warehouse accounts” or “Warehouse journal”

Temporary storage declaration

Previously “Summary declaration”

Authorisation to operate a temporary storage facility

Previously “Temporary warehouse authorisation”

Guarantee

Previously “Security”

Temporary storage

Previously “Temporary storage” or “Temporary warehouse”

Holder of the authorisation

In the context of temporary storage, previously “warehouse keeper”

Warehouse identifier

Previously “Location of goods code”

Inward processing

Previously “Processing under customs supervision”, “Planned destruction” and “Inward processing, suspension system”. The drawback system for inward processing will be discontinued.

Responsible for the procedure

Previously “Primarily responsible”

Customs office of destination

Previously “Customs office of designation”

Electronic transport document

Previously “Simplified procedure, level 1” or “Simplified procedure, level 2”, in the context of transit

Guarantee

Previously “Security”

End-use

Previously “Use of goods for special purposes” or “Preferential tariff treatment – use for special purposes” or “Preferential tariff treatment”.

Special procedures

Previously “Customs procedures with an economic impact”. Special procedures include transit, storage (in warehouses and special economic zones), special use (temporary admission and end-use) and processing (inward and outward processing).

Temporary admission

Previously “Temporary import”

Authorisation for special procedures

Previously “Authorisation for a customs procedure with economic impact”

Union transit

Previously “Community transit”

Customs office of exit

Previously “Customs office of departure”

–

The “Sensitive goods” concept is removed from transit procedures.

Released

Customs declaration status: Goods are released when any inspections by Swedish Customs have been completed.

Simplified declaration

Previously “simplified declaration procedure”

Approved

Customs declaration status: A customs declaration is approved when Swedish Customs has verified the validity of the customs declaration and the authorisation, and that there is an EORI number.

Not lodged

Customs declaration status: A customs declaration is not lodged, and thus invalid, if the goods have not been presented to Swedish Customs within 30 days.

Lodged

Customs declaration status: A customs declaration has been lodged when Swedish Customs has received it, validated the information and controlled the format.

Standard procedure

Previously “normal procedure”

Amendment of customs declaration

Previously “review”