Import goods are loaded import duty. The import charges is the VAT or the Excise tax to if the goods are subject. For a correct calculation of the amount of import duties is essential to the proper customs-tariff classification of goods in the subheadings of the Combined Nomenclature (CN) which applies to the corresponding rate of duty under which duty is charged on each type of imported goods. In 2012, Commission Regulation 1006/2011, I annexed to Regulation 2658/1987.
The proper classification of goods under CN corresponds to the declarant and therefore the classification of goods should carry a competent professional capable of having received a course of declarant or has the experience and knowledge of merchandise. The rules for the interpretation of the classification contained in the printed Tariff (Commission Regulation no. 1006/2011).
A customs debt on importation shall be calculated on the customs value, in which are also counted all the costs associated with transportation of imported goods, and consists of the amount of duty and value added tax. VAT rate (10% or 20%) is regulated by the amended Act. 222/2004 of. the value added tax. The duty is calculated on the customs value of the goods according to the tariff set out in the Customs Tariff. Duty can be paid either directly by the entry of goods into the EU, or to the customs office resp. branch office of the Slovak Republic. Customs procedures can pass declarant anywhere in the EU, if it is registered and has assigned an EORI number can produce the goods when it all accompanying documents and meet the prescribed customs formalities for the procedure, and import goods.
Payment for imports is due within 10 days from the date when the customs office said the amount of the debtor, that is when the declarant took or received the decision and bill payments. Payment is possible in cash or wire transfer. It should be noted, however, that the customs debt is deemed satisfied and paid to the crediting an account of the office, so you need to enter payment later than 7 respectively. 8th day that the declarant did not get into arrears with the payment office and he does not assess interest on arrears.
Simplified procedures for authorized consignor and authorized consignee is to become part of and where to clients requirement ensures that all the formalities and obtain a permit for their application. Transit procedure is one of the two tariff regimes so. suspensive. Duty when goods are released to transit chargeable or collected. In transit procedure, however, has an obligation to ensure that the principal customs debt, which is usually carried out on a guarantee. In the Slovak Republic to the bank guarantee and warranty insurance. Without a valid guarantee waiver by the customs authorities do not release goods under transit. Transit defines as customs regulations. INTERNAL (T2) and EXTERNAL (T1).
The whole process of communication between customs offices and principal place electronically using the automated system NCTS. Thus, there are no paper documents, but the consignment is accompanied by so-called. transit accompanying document. Transit procedure was the first EU customs regime, where communication takes place electronically and therefore its implementation is subject to fulfillment of the criteria for electronic communications. One of the services we provide is designed to provide performance criteria for electronic communications, ie. equip a client and any necessary formalities required for the client to communicate with the customs authorities when goods are released.
Most are used by operators in logistics, freight forwarders simplified procedures, without which we can not even imagine that would effectively currently able to provide services to their clients. Standard procedure before applying companies that goods in transit may occasionally leak.