Regarding the set deadlines, declarants are struggling with the phasing out of AGS, especially when combined with DMS 4.0 (normal procedure) and DMS 4.1 (simplification). Customized agreements with Customs become more important in this informal phase and determine the cooperation of all stakeholders.
As a result, declarants may no longer be able to meet the obligations under the UCC legislation after December 1. Consequently, Customs declarations may need to be made (temporarily) in a different way, such as through the normal procedure or by outsourcing to a service provider.
We notice in the existing guidance on implementations that new configuration questions keep arising, revealing to declarants that the DMS process differs significantly from the traditional GPA process, both functionally and in terms of data. The requirements for the chain arrangement and the impact of the new process are gradually becoming clear. From a supervisory perspective, Customs is imposing stricter requirements on the new DMS procedures and internal controls.
Once the migration for declarants with a chain arrangement is completed, a new phase of the project will begin, where the Audit file Inventory needs to be implemented. There is still plenty of work ahead for this group of declarants.
If you encounter any difficulties in the implementation, automation, or operational execution of DMS 4.1 or the Audit file Inventory, please contact us.
Source: Belastingdienst
Peter Italiaander
Head of Customs & Trade Affairs

