IDMS: direct and indirect customs representation
Discover the difference between direct and indirect customs representation in IDMS. Learn what it means for your declaration and which account to use.
For many companies it was a regular thing for years, preparing and submitting the GPA to Customs every month. But those days are over. A quiet revolution is taking place behind the scenes - the switch to the Audit File Inventory (AFV).
This new standard will eventually eliminate the need for monthly reports and provide direct, accurate communication between your inventory records and Customs. What does this mean for your organization? Less paperwork, more transparency and a system that fits in with how you work today.
The familiar GPA system allowed for monthly reporting of warehouse entries and clearances. That process is now shifting entirely to the DMS 4.1 platform, in which:
Thus, the fiscal data of the GPA is no longer relevant at this time. The GPA is submitted only because it also contains information on stock turnover.
The GPA will now gradually disappear and the stock movement will be done through the so-called audit file, a modern and internationally aligned control system based on an ISO standard.
The Auditfile consists of two main modules:
BASE Module
Contains master data such as suppliers, customers, projects, currency, units of measure and accounting period.
INVENTORY Module
Contains inventory locations, product data, stock levels, transactions, physical counts, and customs-specific attributes such as commodity codes and linked documents.
The files are built in readable CSV format and designed to be available directly from the administration. By default, the profile name for Dutch customs is ADC DOUANE NL.
A key difference from GPA is in the codes used. Whereas GPA worked with short codes like AF or BI, the Auditfile uses more descriptive terms. An automatic conversion ensures a correct translation in your system. Some examples:
GPA code Description ADCS code New description
AF Write-off DE Debit Entry (Decrease, shipment)
BI Update IN Entry (Increase, receipt)
VE Processing PR Production / Inward Processing
UN Destruction DN Destruction
VT Loss/Loss SH Shortage (in consultation with Customs)
The Audit File is not a single list, but a structured set of tables. There are files for users, customers, suppliers, projects, currencies, products and transactions - all linked and traceable.
Key files include:
Moving to Auditfile means a fundamental change in how you link your inventory process to customs compliance.
But at the same time, it offers advantages:
Moreover, there is no fixed obligation to deliver on a monthly basis: reports can be done on demand, provided they are set up correctly. The switch to the Audit File Inventory is not an 'extra task', but an opportunity to modernize and simplify your inventory process. By cleverly linking with your ERP or WMS system, you automatically comply with the requirements of Customs, without having to produce reports manually every month.
