Centralised Settlement Procedure (CSP)
The Centralised Settlement Procedure gives customs customers the option of carrying out cashless imports.
The customs offices issue assessment decisions based on the customs declarations. These are listed daily for each account in a customs bordereau.
The bordereaus are not yet claims but only serve as information for the account holder and as a cover note for the assessment decisions. The bordereaus and the corresponding tax invoices are made available electronically for collection as electronic assessment decision.
The customs office and the processing centres transmit daily compilations of the bordereaus to the Directorate General of Customs. Based on the transmitted data, the Directorate General of Customs mainains a central open item accounting system.
Every day, the Directorate General of Customs issues separate invoices for customs duties on the one hand and VAT on the other hand for all debited CSP accounts, based on the bordereaus data. The account holder is the recipient. Invoices are issued to the CSP account holder either with payment slips or by direct debit (LSV). Holders of a CSP account can thus clear customs quickly and without cash.