Amendments to the Postal and Express Courier Customs Procedures Communiqué (Serial No: 1) by Communiqué (Serial No: 4): Tariff Subheading, Competent Customs Offices, Consignment Exports, and Sanction Practice

With these amendments, the requirement to include the 6-digit tariff subheading in declarations for goods arriving by post is clarified; for air express courier shipments, customs procedures must be carried out at airport customs directorates; for road express courier shipments, the customs directorates authorized to perform the procedures will be determined by the Ministry (Directorate General of Customs) instead of being listed in the communiqué. In addition, new rules are introduced for consignment exports under simplified declarations (use of exemption code/regime code + proforma invoice), including a strict one-year final sale deadline without extension, an obligation to bring the goods back if not sold within the permitted period, and processing of returns under Article 13. Finally, an implementation detail is added on how sanctions are applied per transport document (air waybill/consignment note), and in certain cases the administrative fine under Article 241/1 is applied only once to the simplified customs declaration.

1) What changed / what was added compared to the previous regulation?

• Added sentence to Article 10(4): For goods arriving by post, the declaration must include the 6-digit tariff subheading information.
• Article 10(8) revised (previous fixed list removed):
• New paragraphs 17–20 added to Article 10 (consignment export):
• New paragraph Article 17(5) added (sanctions practice):

2) Practical meaning for companies and required actions

• Tariff code compliance for postal flows: The rule is now explicit that postal declarations must include the 6-digit tariff subheading. Companies should verify that postal declaration workflows and IT fields enforce this at 6-digit level and that internal classification controls support it.
• “Competent customs office” risk for road express courier: Since the former fixed list has been removed and competence is now tied to current designations by the Directorate General of Customs, road express courier operators must actively track up-to-date official designations/instructions to avoid processing attempts at non-authorized offices (risk of delays and rejection).
• New discipline for consignment exports: Companies using simplified declarations for consignment exports should:
• Managing penalty exposure for corrections: With Article 17(5), while sanctions remain transport-document-based in principle, certain correction scenarios lead to a single 241(1) fine at the declaration level. Companies should document the nature of corrected data fields and whether the correction spans multiple transport documents, and assess risk accordingly.

See original Regulation: Amendments to the Postal and Express Courier Customs Procedures Communiqué.docx