The customs authorities may, upon request, authorise an economic operator to lodge a customs declaration at the customs office competent for the place where that person is established, for goods presented to customs at another customs office. This means that the goods are presented at one customs office and the declaration at another. The AEOC authorisation is a condition for obtaining an authorisation for centralised clearance. The issue of an authorisation may be waived where the customs declaration is lodged, and the goods are presented at customs offices within the same Member State. The authorisation is required where the declaration is lodged in one MS (issuing country) and the goods are released in another MS (participating country).

The issuing country is the country that issues the authorisation for centralised clearance. Supplementary customs declarations are lodged in that MS, import duties are assessed and paid. The participating country is the country included in the authorisation for centralised clearance. In this MS, the goods are presented and physically released and, as a rule, VAT is calculated and paid. 

Upon the modernization of the export (SIAES2) and import (SIAIS2) Slovenian information system in 2025, all communication between all stakeholders (exchange of electronic declarations and messages related to the processing of declarations) can take place via electronic data exchange in SICIS. Despite the above, the actual electronic exchange of declarations between the control offices and the offices of presentation of goods will take place depending on the technical readiness of other Member States and in accordance with the centralised clearance authorisations issued to economic operators in each country. 

For the purposes of implementing the consultation procedure between the Member States involved and the smooth exchange of data of electronic customs declarations and other electronic messages related to the implementation of centralised clearance in SIAIS2, FURS requires certain data elements in declarations, which are defined in the SI Data Requirements document. 

The application for centralised clearance is processed by the Celje Finacial Office, which is responsible for issuing centralised clearance (CC) permits in Slovenia. The application is submitted to the European Customs Decision Information System (CDS system) electronically via the Trader Portal (TP portal).

More information is also available on the European Commission website (Centralised Clearance).

• Centralised clearance