Customs law - Horak Attorneys at LawThe European Union is currently extensively reforming its legislations on costums. Several foreign trades and customs laws need to be considered in the international EU cross-border trades. In addition to the submission of an export declaration and a supplementary import declaration, a transit provision also needs to be considered in the country of destination. This applies especially in case of transit through third countries. Because of the large number of regulations that need to be observed in the domestic territories and abroad, an individual legal consultation is always recommended. Basic principles of the customs legislation: - Choice of the customs procedure
- Export and import documents
- Supplier declaration
- Movement certificate EUR.1
- Customs duties
- Consultation and issuance of the Carnets A.T.A.
- Issuing certificate of origin and other certifications for particular certificates for abroad.
The new EU- Customs Code of the Union (UZK in Germany) was published in the Regulation(EU) Nr. 952/2013 of the 09.10.2013, Official journal L 269. It entered into force on the 30.10.2013, replacing the modernized Customs Code, which has never been practically applied. Article 288 (1) of the EU-Customs Code lists the articles that entered into force on 30.10.2013. The Article that has not been mentioned in paragraph 1 applies since 01.06.2016. ATLAS: A little bit of light in the jungle of Codes. An unsuccessful transfer of an export declaration is not uncommon, as certain codes are missing in the “Documents” field (last field of the export declaration at the position level). Carnet A.T.A.: Simplifications of temporary export of goodsAnyone wishing to take trade-fair goods, commercial samples and professional equipment abroad only temporarily, must deposit a customs guarantee as import duty with the foreign customs office. The International Customs Code Carnet A.T.A. facilitates the possibility of temporary importation abroad without the deposit of a customs guarantee. Carnets A.T.A. can offer many advantages: - Expeditiously customs border;
- Optional high frequency use during the validity period of approximately a year.
- Partial withdrawal of the usual export documents
Import duties in ECT (electronic customs tariffs): Attention to Antidumping duties!In the ECT (electronic customs tariffs), the economic operators can request, inter alia, import tariffs for the import of goods into the European Union. Please note that the import duties can only be unequivocally determined if the 11-digit Code Number of the goods is entered. Possible antidumping duties, some of which can be significantly above 50%, are indicated in most cases only if all 11 digits of the Code Number are typed. However, we are aware of various cases in which companies or service providers have left the ECT statement for the 8-digit customs tariffs number during the import management. Furthermore, the incorrect calculation of the customs duties may alter the entire estimation of costs. For further questions, do not hesitate to contact us at info@bwlh.de. |