Centralised clearance (SASP)

Centralised clearance was previously known as Single Authorisation for Simplified Procedures (SASP).

This simplification allows economic operators to declare goods in one Member State (Supervising Member State). These goods can be physically imported or exported in a different Member State (Participating Member State). Centralised clearance allows economic operators to centralise the accounting and payment of Customs Duties for all their customs transactions in the Supervising Member State.

Centralised clearance will not be fully available until 2025. Electronic systems to support the process will not be available until then. During the transitional period SASP will continue to exist but it will be called centralised clearance. Under this procedure it is not possible to:

• centralise the payment of national taxes and duties that apply in the Participating Member State for example Value-Added Tax (VAT) and Excise Duty
• meet other national requirements regarding statistics and prohibitions and restrictions.

Your authorisation will outline arrangements to deal with these requirements in the Participating Member State.

It is a legal requirement that a consultation process must take place between the Supervising Member State and the Participating Member State before an authorisation can be granted. This consultation process will ensure that:

• the authorisation makes proper provision in the supervising Member State for customs declarations and statistical requirements
• the requirements under national law in the participating Member State regarding the following are covered in the authorisation:
  • statistics
  • VAT
  • guarantees
  • prohibited and restricted goods.
• a joint control plan is in place for the effective control of all goods under the authorisation in the supervising and participating Member States.

To ascertain if you meet the relevant standard for centralised clearance, please complete this self-assessment questionnaire.

Centralised clearance authorisations will only be granted to holders of an Authorised Economic Operator Certificate (AEOC) authorisation.

Further information

If you require further information regarding centralised clearance or SASP, you should contact the Simplifications Unit.