Customs procedure
Customs procedures are the customs treatment of a consignment when importing or exporting goods, even if only temporarily. Non- Union goods, i.e. goods for which the point of departure or destination of the consignment is not in the customs territory of the European Union , must be given a customs declaration after presentation at the responsible customs office . (However, there are special regulations for some EU areas, for example for the Canary Islands .) The choice of the right customs procedure by the parties involved is decisive for the further treatment and legal status of the imported goods. A special case among the customs procedures are the export and internal transit procedures according to Art. 269 and 227 of the Union Customs Code . Here, no non- Union goods are transferred to a customs procedure, but Union goods .
Customs procedure according to Art. 5 No. 16 and Art. 210 of the Union Customs Code are the following:
Release for free circulation
This procedure enables free disposal of the imported goods. This procedure gives a non- Union good the customs status of a Union good as soon as the goods have been released by the customs office.
The release for free circulation essentially consists of the sections submitting a customs declaration by the economic operator , receiving and accepting this customs declaration by the customs office, checking the documents and the goods (including documentation) by the customs office and the automated calculation of import duties. After payment of import duties , the goods are left . Only now does the customs surveillance end and the economic operator can freely dispose of the goods .
Special customs procedures
In the case of special customs procedures , if the procedure is carried out properly, no duties are incurred or only when the goods are placed in the economic cycle. These include:
- the transit procedure
- the customs warehouse and free zone procedure
- the temporary use and end use
- the active and outward processing .
Most of the customs procedures with economic importance are also suspension procedures , ie no charges are levied if the procedure is carried out properly. Which includes:
- the transit procedure ,
- the customs warehouse procedure ,
- the inward processing in the suspension system,
- the Temporary .
Further procedures
The customs operator also has the option of re- exporting the goods or giving up or destroying them for the benefit of the state treasury.