Consultancy for Customs issues

Customs-approved treatment or use, and customs procedures 

The provision of Article 4, point 15 of the Customs Code says about the customs-approved treatment or use. The customs agent shall have freedom of choice, but is limited to the status of the goods and any prohibitions or restrictions. The customs authorities have the right to identify the declarant as a customs-approved treatment or use the goods for design, unless regulations provide otherwise. In view of the status of goods come into consideration only two options.
The first possibility is that these are goods that are not Community goods, in which must be within 20 or 45 days after presentation and prior declaration to make a customs declaration for release for a customs procedure, or for another customs-approved treatment or use. Customs agents while looking for ways and ways not to pay import duties or to avoid the customs debt. Import duty is levied only after the goods that are not Community goods actually enter into circulation.
Another option in terms of status goods is that which regards the Community goods. For such cases, for the Article 4 paragraph 15 customs-approved treatment or use, that must or may be assigned to goods which have temporarily or permanently leaves the customs territory of the Community.
Customs procedure of free circulation and customs-approved treatment or use of re-exports are reserved only for those goods which are not Community goods. Conversely, outward processing arrangements, and export are restricted only to Community goods.
This is in Article 89 of the Customs Code provides possibility that the mode of economic impact under Article 84 of the Customs Code may establish other customs-approved to determine which procedure with economic ends.


Simplified procedures

Economic significance and systematics
Already in the preamble of the Customs Code states that customs law must be simplified and customs formalities to be as far as possible removed. Simplification of customs formalities, in particular, offers the regulations relating to the declaration. Simplification is adjusted only when goods are released into the arrangements, but also at its end. Articles 62 to 75 of the Customs Code adapt the standard procedure for a written declaration by using the single administrative document, which is for market participants rather heavy and expensive and the customs authorities is an intensity for inspections. Therefore, there is considerable interest in that particular phase of clearance shortened, partially transferred to the agent and also to carry out adequate inspection process. Such a procedure is achieved by relieve agents of customs formalities and the possibility of physical agents quickly dispose of the goods. At the same time are significantly relieved by the Customs authorities for their participation throughout the process of customs clearance.

Customs Code provides the backbone for the application of simplified procedures and basic conditions. Regulation implementing the Customs Code contains a more detailed presentation of three different types of simplified procedures for individual procedures.

Under Article 76 of the Customs Code, three types of simplification based on the following principles:

(a) a declaration under Article 62 of the Customs Code does not contain any data, or it may not be accompanied by certain documents - incomplete declaration;

(b) instead of declaration under Article 62 may be submitted by commercial or official document with the request for the goods to the customs procedure -       simplified declaration;

(c) declaration of goods for the procedure can be done by registration of goods in the records, in which case the customs authorities may waive the requirement that the customs agent presents the goods to customs authorities - local clearance procedure.


Incomplete declaration
The importance of an incomplete declaration is that the declaration is adopted, despite missing some information required by Annex. 37 Implementing Regulations for CCC or absence of certain documents.

Simplified declaration
Underlying this type of simplified procedure is either incomplete declaration under cover of the single administrative document or the use of commercial or administrative document instead of the single administrative declaration. Commercial or transit document for this purpose may be as an invoice, transport document, transit document  to include a request to release the required customs cuts or the link to permit. The question of authorization by the customs authorities are not addressed, however. Simplified customs declaration must contain at least the information necessary to identify the goods.

Local clearance
Benefit of this simplification lies in the fact that the declarant to secure the release of goods under the direct entry of goods into the premises of the actual entry of goods into accounts. Applicable legislation is contained in Articles 263 to 267 of the Enforcement Decree of the CCC. The strongest simplification of procedures occurs when coupled with local customs clearance status of approved beneficiary under the external Community transit procedure.


Payments for imports of goods into the Community (EU) from third countries

Payments for imports of goods into the Community (EU) from third countries are:

  • duty depending on the tariff classification and duty,
  • tariff reduction depending on the application and proof of entitlement to preferential treatment,
  • VAT on imports, depending on the current tax rate,
  • excise duties on imports, where goods subject to excise duties.

The term "import charges" are already in the tariff legislation is not defined and thus after joining the EU is no longer used. It can be noted that, in principle, import duty and share the fate of duty therefore is not for determining the customs legislation. Issue of collection of payments for imports may be taking into account the scheme of the Customs law divided into the following sections:

1. customs debt
2. tariffs
3. customs assessment (customs value)
4. preferences
5. exemption

  1. The issue of a customs debt has the following subcategories:

  •  a customs debt,
  •  discharge of a debt
  •  security
  •  assessment of customs debt, entry into the accounts and communication
  •  remission or refund of the customs debt.


2. Customs tariff determines whether and to what extent is entitled (European Community) on duty. The emergence of this claim and his bill regulates the Customs Code. Any customs tariff consists of two basic parts from a list of goods - goods nomenclature and tariff rates. We distinguish between ad valorem tariff rates (the value of goods), specific (fixed rate to the appropriate unit of measurement) and combined (ad valorem + specific). The legal basis for customs tariffs community is the Community Customs Code.

3. The most common customs tariffs
are ad valorem rates. Ad valorem duty rate indicates what percentage of the duty of customs value of goods to be collected. Customs value of goods is in simplified terms, the value of the goods. Of course, in itself, the customs value of such understanding is not enough. Legislation on this issue is very broad and quite complex. In customs valuation, there are up to six evaluation methods. The first and most used method is a method of transaction value, which is taken as a base price of the goods actually paid or payable for the goods. This price is adjusted and imputable deductible.

4. Imports into the European Community from most countries of the world enjoy the customs preferences (also widely known under the concept of tariff preferences and less so under the name of the tariff reductions). These preferences are set so that the duty rate compared to the normal tariff rate for third countries reduced or zero. Preferential tariff treatment is carried out either by international agreements or under autonomous Community rules.

5. In principle, the release into free circulation of goods, a customs debt. However, there are many circumstances under which the entire debt of payments for imports or only some of the debt payments will not arise. It is either where the customs tariff contains "free" (here, there is a tax liability) or instances where the exemption is granted on grounds of non-tariff. For instance, the case of goods transported within the limits of the luggage or goods returned.