Section 114: Simplified declaration

1 The Service may authorise declarants to place goods under a customs procedure on the basis of a simplified declaration which may not require some of the particulars and supporting documents normally requested for.

2 The use of simplified declarations may be authorised in the following circumstances
a for low value shipments;
b in situations where the declarant, for reasons deemed valid by the Service, does not have all the information required to make a full declaration and agrees to provide the additional information required at a later time;
c for travelers;
d for authorised economic operators; or
e for emergency relief consignments.

3 For authorised economic operators, a simplified declaration may take the form of an entry in the declarant's records.

4 The Service shall make regulations containing the required content of simplified declarations providing for when such simplified declaration may be used.

5 For the purposes of this section, "low value shipments" means shipments of a value to be determined in regulations issued by the Service.