Customs transit procedures

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The customs shipping procedures are customs procedures in which goods are transported duty- unpaid and untaxed within the states of the European Union or the NCTS states ( EU , EFTA and other states) or between both. There are also worldwide shipping procedures such as the Carnet TIR procedure.

General

These goods are goods that are not (yet) added to the domestic or inner-European economic cycle, be it for economic reasons (the goods are still being refined , for example ) or for purely practical reasons ( customs clearance at the home of the importer or forwarder may be more practical than at a distant but border location).

Since the actual customs clearance for free circulation is only to take place at a later point in time (unless it is merely a matter of transit), there is a certain tax risk, so that these goods are transported under customs supervision . These goods can be under customs seal , may be accompanied by an escort and are monitored and documented on paper and electronically.

The goods transported in the transit procedure should then receive a customs-related determination ; for example, the release into free circulation under customs and tax law (for example by means of a collateral " customs clearance ") or the transfer to another special customs procedure ( customs procedure such as the customs warehouse procedure ).

It is non-Union goods (old terms "non-Community goods", "dutiable goods") as well as under certain conditions, Union goods transported (old term "Community goods", "freehold") in customs transit procedures.

Transit procedures must be applied for with the responsible customs authorities using a transit declaration (as a variant of a customs declaration ). In Germany, this can still be done by submitting a printed T1 or T2 dispatch declaration to the responsible customs office , which is becoming increasingly rare or - if the necessary IT infrastructure is available - in NCTS via the ATLAS software (abbreviation for " Automated tariff and local customs clearance system "). In the meantime, the German customs also offer an Internet shipping notification (IVA).

Legal bases

The legal bases for the transit procedures include: a. the provisions of the Union Customs Code, the Delegated Regulation (UZK-DA) and the Implementing Regulation for the Customs Code (UZK-IA) as well as other intergovernmental treaties and agreements, such as the Convention on a Common Transit Procedure of May 20, 1987 between the EU Member States and the four EFTA countries (Iceland, Norway, Liechtenstein and Switzerland).

Overview

TIR board

The following transit procedures exist in customs law :

See also

Web links
European Commission databases

Individual evidence

  1. ↑ Regulation (EU) No. 952/2013 of October 9, 2013
  2. ↑ Delegated Regulation (EU) 2015/2446 of the Commission of 28 July 2015 to supplement Regulation (EU) No. 952/2013 of the European Parliament and of the Council with details on the clarification of provisions of the Union Customs Code
  3. ↑ Implementing Regulation (EU) 2015/2447 of the Commission of November 24, 2015 with details on the implementation of the provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council establishing the Union Customs Code