send request info@tempo-biz.eu

Services

Import and export: Simplified customs procedures for efficient international trade

Importing and exporting goods requires precise and timely customs processing to ensure a smooth transition of goods across borders. Properly completed import and export declarations are essential for compliance with customs regulations, payment of relevant duties, and ensuring fast movement of goods. Our team of experts manages all aspects of customs procedures, ensuring compliance with regulations and optimization of business operations. Learn more about import and export procedures and find out how we can enhance the efficiency of your international operations.

Import

The import declaration is a document submitted to customs authorities upon the import of goods into the customs territory of the European Union. This document allows customs authorities to determine applicable customs and tax obligations on the goods and verify compliance with all regulations and security requirements.

What is an import declaration?

An import declaration contains detailed information about the goods being imported, including:

 

  • Description of goods (type and quantity).
  • Tariff classification of goods according to customs nomenclature.
  • Value of goods (for calculating customs duties and taxes).
  • Origin of goods (country of origin).
  • Mode of transport (e.g., ship, truck, plane).

 

This document enables customs authorities to calculate customs duties, VAT, and other applicable fees.

  • Submission: The import declaration is submitted electronically via national customs administration systems, typically before the arrival of goods or upon their arrival at the border.
  • Customs inspection: After submission, customs authorities conduct inspections to ensure that the information is correct and that the goods comply with regulations. This may include documentary checks, physical inspections, or sampling.
  • Clearance and payment: If everything is in order, customs authorities calculate customs duties and taxes, which must be paid before the goods can be released for free circulation. Once all obligations are met, the goods are considered “cleared” and can be used or further distributed.
  • Declarant information: Details of the person or company submitting the declaration (importer or freight forwarder).
  • Goods information: Details of the type, quantity, and value of goods.
  • Tariff classification: Classification of goods according to the Harmonized System (HS) or Combined Nomenclature (CN).
  • Transport information: Type of transport, transport documents (e.g., container number, bill of lading).
  • Origin information: Country of origin of goods, important for applying customs preferences or additional duties.
  • Release for free circulation: The most common procedure, where goods are imported, duties and taxes are paid, and the goods become available for sale or use.
  • Temporary import: Allows import of goods that will remain in the country temporarily (e.g., for exhibitions) without paying customs duties, with the obligation to re-export the goods.
  • Inward processing: Import of goods for processing, repair, or modification, after which the goods are re-exported, exempt from customs duties on raw materials.

In certain cases, customs authorities may require additional permits or certificates, such as sanitary or veterinary certificates, import permits for specific products (such as pharmaceuticals or food), and certificates of origin to obtain trade agreement benefits.

  • Faster processing: Electronic submission reduces the time required for processing import declarations.
  • Lower error risk: Automated systems reduce the potential for human error.
  • Enhanced oversight: Digital data enables customs authorities to better monitor import flows and assess risks. The import declaration is a crucial document that facilitates the legal and efficient entry of goods into the market, ensuring compliance with all customs and safety regulations.

Import procedure 42

Import procedure 42, also known as the customs procedure with VAT deferment, allows importers in the European Union to import goods from outside the EU and defer VAT payment in the country of import. VAT is then calculated and paid in the final destination country, where the goods will be distributed or sold.

What is Procedure 42?

Procedure 42 enables VAT exemption on imports when goods enter one EU member state with the condition that they will be transported and delivered to another EU member state. VAT is paid in the destination country according to that country’s rates, effectively shifting the VAT obligation to the final recipient.

  • Import in the first EU member state: When goods arrive in the EU, the declarant (importer or freight forwarder) submits the import declaration using procedure 42, indicating that the goods will be delivered to another EU member state.
  • Transport to final destination: After import into the first member state, goods are transported to the destination country, where they will be delivered to the final recipient.
  • VAT accounting in the destination country: VAT is calculated and paid in the country where the goods will be used, sold, or distributed. This is done through the reverse charge mechanism, where the buyer is responsible for VAT accounting.
  • VAT registration: The importer must be VAT-registered in the country where the import declaration is submitted (or have a tax representative) and in the destination country.
  • Valid VAT identification numbers: Valid VAT identification numbers for the importer and final recipient in the destination country are required.
  • Proof of goods transfer: Evidence of goods transfer to another EU member state is necessary, such as transport documents.
  • Transfer deadline: Goods must be transferred to another member state within a specific timeframe (usually within 30 days).
  • Improved liquidity: Importers do not have to pay VAT immediately upon import, improving cash flow.
  • Reduced administrative costs: VAT exemption in the country of import reduces the number of administrative steps and filings importers must complete.
  • EU regulation compliance: The procedure enables importers to comply with VAT regulations within the EU single market.

Complexity and documentation: Although the procedure offers benefits, it requires precise documentation.

Export

Export customs clearance is the process by which goods are formally removed from the customs territory of the European Union (EU) or another country, ensuring compliance with all legal and customs regulations. Export customs clearance ensures that goods leaving the territory are properly declared to comply with customs and tax regulations and to facilitate control over trade flows.

What is export customs clearance?

This is the process in which exporters or their agents (freight forwarders, customs brokers) submit an export declaration to customs authorities to formally approve the export of goods from the country. The export declaration contains information about the goods, such as type, quantity, value, origin, destination, and details about exporters and carriers.

  • Submission of export declaration: The declaration is submitted electronically, usually through the national customs system. It includes details about the goods, including tariff classification (HS code), value, country of origin, and destination country.
  • Customs inspection: Customs authorities review the declaration to check compliance with regulations. This may involve a documentary check or physical inspection of the goods.
  • Export approval: If the declaration is in order and there are no irregularities, customs approves the export and issues an export customs declaration with a unique reference number (MRN – Movement Reference Number).
  • Exit customs office: The goods then pass through the exit customs office, where their departure from the EU customs territory is confirmed. Once the goods cross the border, export customs clearance is considered complete.
  • Exporter and recipient information: Who is sending and receiving the goods.
  • Tariff classification: Harmonized System (HS code) used to classify the goods.
  • Value of goods: Assessed value for customs purposes.
  • Transport information: Mode of transport, container number, transport documents.
  • Documents required for export: Depending on the type of goods, additional certificates may be required (e.g., veterinary certificates, licenses for exporting military equipment).
  • Regulatory compliance: Export customs clearance ensures compliance with laws and regulations governing the export of certain products, including safety, sanitary, and economic aspects.
  • VAT refund: Exporters may be eligible for VAT refunds on goods exported from the EU, as goods intended for export are not subject to domestic VAT.
  • Recordkeeping and statistics: Data collected during export customs clearance are used for trade statistics and economic policy.
  • Temporary export: When goods are temporarily exported for processing, repair, or exhibition, after which they are returned to the country.
  • Outward processing: When goods are exported for additional processing or finishing outside the EU and are then returned with customs duty benefits.
  • Faster processing: Electronic submission of declarations speeds up the process and reduces waiting times at borders.
  • Reduced errors: Digitalization reduces the risk of human errors in data entry.
  • Automated risk analysis: Customs authorities can use risk analysis systems to identify shipments that require additional control.

Export customs clearance is a critical step in international trade, as it ensures that goods are properly declared and that all legal requirements are met, protecting the interests of the exporting country and ensuring the smooth movement of goods across borders.





    Start collaboration Započnite suradnju