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Questions and Answers
What is the term given to the regime for the introduction or consumption of non-EU goods into the TAU?
What is the term given to the regime for the introduction or consumption of non-EU goods into the TAU?
What is a prerequisite for the goods to become EU goods?
What is a prerequisite for the goods to become EU goods?
What is the purpose of the Document C-10?
What is the purpose of the Document C-10?
What is required in addition to payment of customs duties for the goods to be sold and consumed?
What is required in addition to payment of customs duties for the goods to be sold and consumed?
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What is the term used in national regulations for the introduction or consumption of non-EU goods into the TAU?
What is the term used in national regulations for the introduction or consumption of non-EU goods into the TAU?
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What is the purpose of the customs documents DV1?
What is the purpose of the customs documents DV1?
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What is the result of dispatch for free circulation?
What is the result of dispatch for free circulation?
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What is the purpose of the para-customs certifications?
What is the purpose of the para-customs certifications?
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What is required for the goods to be considered EU goods?
What is required for the goods to be considered EU goods?
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What is the purpose of the commercial documents?
What is the purpose of the commercial documents?
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Study Notes
Customs Management of Imports and Exports
- Release is granted once for all goods covered by the declaration.
Free Circulation
- Free circulation refers to the regime for introducing non-EU goods into the TAU (Territory of Application of the Union Customs Code).
- It involves: • Charging of import duties due • Charging of other duties • Application of trade policy measures, prohibitions, and restrictions • Compliance with other customs formalities and regulations in force
Documents Required for Import Clearance
- Customs documents: • DV1 (for over €20,000) • Import DUA
- Commercial documents: • Proforma invoice • Commercial invoice • Packing list
- Transport documents: • B/L • CMR • CIM • TIR
- Para-customs certifications: • AGRIM • CITES
- Insurance policies
- Document C-10 (basis for calculating VAT)
Customs Procedures
- Customs office of entry
- Customs office of import
- Customs office of export
- Customs office of exit
Customs Functions
- Prosecutor (fiscal)
- Security
- Public health
- Statistics
Customs Procedures (continued)
- Entry summary (ENS): • Based on security considerations and risk analysis • Submitted electronically before transport arrives at the first point of entry • Contains the same data as the packing list • Presented to the first customs office
- Arrival notice (AN-entry key): • Given for goods to be unloaded at each port of entry • Normally used for container loads
- Temporary storage declaration: • Presented at each customs office of unloading • Only for goods without Union status
- Temporary storage: • Maximum period: 90 days • Goods kept in an authorized place • No alteration or manipulation allowed
- Application for prior recognition: • Importers or customs agents may examine goods while in temporary storage • Costs borne by the person concerned
Placing Goods under a Customs Procedure
- Release for free circulation
- Special procedures (UNIT 7)
- Re-export: • If goods have been in temporary storage for more than 14 days: Exit-Summary • If goods have been in temporary storage for less than 14 days: Re-export notification
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Description
Test your knowledge of customs management procedures, including customs offices, functions, and security considerations. Learn about entry summaries, risk analysis, and more.
