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Customs Management: Import & Export Procedures
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Customs Management: Import & Export Procedures

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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?

  • Release
  • Free circulation (correct)
  • Import duties
  • Customs clearance
  • What is a prerequisite for the goods to become EU goods?

  • Payment of VAT and excise duties
  • Obtaining a certificate of origin
  • Payment of customs duties (correct)
  • Completion of customs formalities
  • What is the purpose of the Document C-10?

  • To verify transport documents
  • To certify the origin of goods
  • To calculate customs duties
  • To calculate VAT (correct)
  • What is required in addition to payment of customs duties for the goods to be sold and consumed?

    <p>Payment of VAT and excise duties</p> Signup and view all the answers

    What is the term used in national regulations for the introduction or consumption of non-EU goods into the TAU?

    <p>Import</p> Signup and view all the answers

    What is the purpose of the customs documents DV1?

    <p>For imports over €20,000</p> Signup and view all the answers

    What is the result of dispatch for free circulation?

    <p>The goods become EU goods</p> Signup and view all the answers

    What is the purpose of the para-customs certifications?

    <p>To comply with specific regulations</p> Signup and view all the answers

    What is required for the goods to be considered EU goods?

    <p>Payment of customs duties only</p> Signup and view all the answers

    What is the purpose of the commercial documents?

    <p>To provide commercial information</p> Signup and view all the answers

    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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    Test your knowledge of customs management procedures, including customs offices, functions, and security considerations. Learn about entry summaries, risk analysis, and more.

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