12.13. Lodgement of provisional or incomplete declarations. If the declarant is unable to provide all the required information at the time of lodgement of the declaration, the customs authority may accept a provisional or incomplete declaration and release the goods under the condition that the declarant provide the missing information thereafter within a specified period in an additional declaration. The time of lodgement of the additional declaration and the time when goods cross the border of the customs territory may be far apart. However, both declarations refer to the same transaction and must be linked during the data processing.[13] Compilers are advised to use (a) the provisional or incomplete declaration to identify the time of lodgement and collect provisional data and (b) the additional declaration to revise or complete trade data, with the time of recording remaining unchanged.
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12.17. Identification of best proxy dates for time of recording. In all cases where the date of lodgement is inadequate (e.g., if goods are cleared well in advance or long after their arrival) or non-customs data sources are used (e.g., enterprise surveys), more appropriate dates for the time of recording should be identified and used (e.g., the date of arrival or departure of the goods carrier as indicated in the transportation documents). It is the responsibility of countries’ statistical authorities to identify (or estimate) the best proxy date for the general guideline on time of recording by taking into account the peculiarity of national rules on administrative procedures and the need for consistency in the application of the selected method.
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[13] In the European Union also simplified and supplementary declarations are used and they are treated as one.
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