Customs Management: Import & Export Procedures

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