Customs clearance
Customs procedure
Imports, exports
Customs clearance from C&D Services
Imports are subject to import duties. The payment on import also includes VAT or excise duties. The correct tariff classification of goods is necessary for the calculation of import duties. The rate of duty shall be applied to the goods in accordance with Commission Implementing Regulation (EU) No. 927/2012.
The declarant shall be responsible for the correct tariff classification of the goods in the Combined Nomenclature subheading. Customs tariff classification may be carried out by a professionally qualified person with knowledge of commodity knowledge.
The customs debt on importation shall be calculated from the customs value. Direct and indirect costs enter the customs value. The VAT rate is regulated as amended by Act No. 222/2004 Coll. on Value Added Tax. The duty shall be calculated on the customs value of the goods using the applicable rate of duty. In Slovakia, customs authorities continue to be the tax authorities at import. VAT is included in the import payment and the declarant is obliged to pay it in accordance with the customs regulations no later than 10 days to the account of the customs office.
The release of goods for free circulation may be proposed by the declarant or his representative anywhere in the customs territory of the European Union. The declarant or his representative is identified by the EORI number. Together with the customs declaration, he shall present the goods, all the accompanying documents, and shall complete the prescribed customs formalities for the customs procedure concerned.
Payment on importation shall be payable within 10 days of the date on which the amount was notified to the debtor by the customs office. In practice, the time limit is calculated from the date on which the declarant took the decision to release the goods and the amount of the payments. The payment method is possible in cash or by bank transfer. The customs debt shall be deemed to have been credited to the customs office. Otherwise, the declarant shall be subject to default interest due to the delay in payment.
Securing the customs debt allows the declarant to dispose of the goods after taking the decision to release the goods.
In the Slovak Republic, customs proceedings are carried out solely electronically for commercial goods. For this purpose, the declarant is obliged to communicate with the customs authorities only electronically.
There are two ways of proceeding:
1. standard customs procedure
2. simplified customs procedure (entry in the declarant's records at import / export)
The difference lies in the fact that in a standard customs procedure, the declarant is obliged to present the goods together with the accompanying documents to the consignment, especially in cases where the risk analysis system determines the physical inspection of the goods.
Customs friendly traders_new.pdf
Union transit
APPROVED SENDER and APPROVED BENEFICIARY are the most commonly used simplified procedures under the transit procedure. We provide our clients with the completion of all formalities and obtaining permits for their application. Customs transit transit is a suspensive procedure. Customs duties shall not be levied or collected for the placing of goods under the transit procedure. Under the transit procedure, the principal is obliged to secure the customs debt by providing a guarantee. In the Slovak Republic, these are bank guarantees or contracts with insurance companies. Without valid security of the customs debt, the customs authorities shall not place goods under the transit procedure. Transit is defined by customs regulations as so-called. INTERNAL (T2) and EXTERNAL (T1).
Communication between the customs authorities and the principal shall take place electronically. The consignment shall be accompanied by an accompanying transit document containing the MRN and barcode. The condition of electronic communication is the fulfillment of the criteria. One of the services we provide is ensuring compliance with the criteria for electronic communication. We will provide all necessary formalities on behalf of the client to communicate electronically with the customs authorities.
Most often, simplified procedures are used by logistics operators and shippers. They enable efficient delivery of logistics services to clients.
There are two ways of proceeding:
1. standard customs procedure
2. simplified customs procedure (in particular authorized consignee or authorized consignor, authorization of an overall guarantee, use of special seals, etc.)
The difference lies in the fact that in a standard customs procedure, the declarant is obliged to present the goods together with the accompanying documents to the consignment, especially in cases where the risk analysis system determines the physical inspection of the goods. For an authorized consignee, the goods are not physically presented by the declarant, but are normally placed in their own premises approved for temporary storage where they are ready for possible control by the customs authorities for a specified period of time, subject to authorization. declarations to customs. The same applies to an authorized consignor, but where appropriate the use of special seals for the purpose of ensuring the identification of the goods by affixing a special seals approved by the customs
Imports, exports
Imports are subject to import duties. The payment on import also includes VAT or excise duties. The correct tariff classification of goods is necessary for the calculation of import duties. The rate of duty shall be applied to the goods in accordance with Commission Implementing Regulation (EU) No. 927/2012.
The declarant shall be responsible for the correct tariff classification of the goods in the Combined Nomenclature subheading. Customs tariff classification may be carried out by a professionally qualified person with knowledge of commodity knowledge.
The customs debt on importation shall be calculated from the customs value. Direct and indirect costs enter the customs value. The VAT rate is regulated as amended by Act No. 222/2004 Coll. on Value Added Tax. The duty shall be calculated on the customs value of the goods using the applicable rate of duty. In Slovakia, customs authorities continue to be the tax authorities at import. VAT is included in the import payment and the declarant is obliged to pay it in accordance with the customs regulations no later than 10 days to the account of the customs office.
The release of goods for free circulation may be proposed by the declarant or his representative anywhere in the customs territory of the European Union. The declarant or his representative is identified by the EORI number. Together with the customs declaration, he shall present the goods, all the accompanying documents, and shall complete the prescribed customs formalities for the customs procedure concerned.
Payment on importation shall be payable within 10 days of the date on which the amount was notified to the debtor by the customs office. In practice, the time limit is calculated from the date on which the declarant took the decision to release the goods and the amount of the payments. The payment method is possible in cash or by bank transfer. The customs debt shall be deemed to have been credited to the customs office. Otherwise, the declarant shall be subject to default interest due to the delay in payment.
Securing the customs debt allows the declarant to dispose of the goods after taking the decision to release the goods.
In the Slovak Republic, customs proceedings are carried out solely electronically for commercial goods. For this purpose, the declarant is obliged to communicate with the customs authorities only electronically.
There are two ways of proceeding:
1. standard customs procedure
2. simplified customs procedure (entry in the declarant's records at import / export)
The difference lies in the fact that in a standard customs procedure, the declarant is obliged to present the goods together with the accompanying documents to the consignment, especially in cases where the risk analysis system determines the physical inspection of the goods.
Union transit
APPROVED SENDER and APPROVED BENEFICIARY are the most commonly used simplified procedures under the transit procedure. We provide our clients with the completion of all formalities and obtaining permits for their application. Customs transit transit is a suspensive procedure. Customs duties shall not be levied or collected for the placing of goods under the transit procedure. Under the transit procedure, the principal is obliged to secure the customs debt by providing a guarantee. In the Slovak Republic, these are bank guarantees or contracts with insurance companies. Without valid security of the customs debt, the customs authorities shall not place goods under the transit procedure. Transit is defined by customs regulations as so-called. INTERNAL (T2) and EXTERNAL (T1).
Communication between the customs authorities and the principal shall take place electronically. The consignment shall be accompanied by an accompanying transit document containing the MRN and barcode. The condition of electronic communication is the fulfillment of the criteria. One of the services we provide is ensuring compliance with the criteria for electronic communication. We will provide all necessary formalities on behalf of the client to communicate electronically with the customs authorities.
Most often, simplified procedures are used by logistics operators and shippers. They enable efficient delivery of logistics services to clients.
There are two ways of proceeding:
1. standard customs procedure
2. simplified customs procedure (in particular authorized consignee or authorized consignor, authorization of an overall guarantee, use of special seals, etc.)
The difference lies in the fact that in a standard customs procedure, the declarant is obliged to present the goods together with the accompanying documents to the consignment, especially in cases where the risk analysis system determines the physical inspection of the goods. For an authorized consignee, the goods are not physically presented by the declarant, but are normally placed in their own premises approved for temporary storage where they are ready for possible control by the customs authorities for a specified period of time, subject to authorization. declarations to customs. The same applies to an authorized consignor, but where appropriate the use of special seals for the purpose of ensuring the identification of the goods by affixing a special seals approved by the customs.
