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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 a prerequisite for the goods to become EU goods?
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?
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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?
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What is the result of dispatch for free circulation?
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What is the purpose of the para-customs certifications?
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What is required for the goods to be considered EU goods?
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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.