The simplification known as registration in the declarant's records coincides with the simplified domiciliation procedure (the name it had under the previous Community framework).

In the new UCC, it is regulated as a simplification together with the grouping of consignments, centralized clearance and self-assessment.

This simplification consists of allowing the operator to file a customs declaration (which may be a full declaration or a simplified declaration) in the form of an entry in the declarant's records, provided that the data of that declaration are available to the authorities in the declarant's electronic system at the time of filing in the customs declaration as an entry in the declarant's records.

In other words:

This is a simplified procedure that makes it possible to replace customs declarations with an accounting entry, thus clearing on the operator's own premises.

The customs declaration is deemed to be accepted as soon as the goods have been entered in the registers.

As in the previous regulatory framework, the simplification authorization may or may not be accompanied by a waiver of the obligation to present the goods to customs if additional requirements are met.

This authorization will indicate the conditions under which the release of the goods is allowed.

Applicants for this authorization must meet 3 of the following requirements (the same as those required for AEO authorization):

• Absence of serious or repeated violations of customs legislation and tax regulations.
• Demonstration of a high level of control of their operations and flow of goods.
• Appropriate level of competence or professional qualifications directly related to the activity carried out (new requirement also required for simplified AEOs).

Some advantages of this authorization:

• No financial solvency requirement.
• It is necessary to have a global guarantee authorization (Reduction of guarantee waiver if the applicant is an AEO).
• It can be used for imports and exports, with certain exceptions (for example, it does not apply in the case of transits or free zones).