Customs clearance
Customs clearance is the scope of all the activities that are carried out in connection with the conduct of activities related to customs rules. It may concern the takeover of goods or baggage as well as the crossing of persons through the customs border of a country subject to customs control. All activities related to customs clearance take place at the designated place by organizational units in agreement with the director of the customs office
Customs clearance - what should you know about?
Customs clearance includes several procedures that must be followed for goods to be transported across the border. The entire shipment or only parts of it may be inspected and may take place without the participation of the importer, who is required to make a customs declaration. In most cases, a customs clearance takes place at the airport and the importer can be represented by a customs agent with whom it has signed an agreement. All formalities are completed in a few steps, which is why many people often ask the question: what does completed customs clearance mean? This message means that the Customs Office has completed the clearance of the given goods, as evidenced by the submission of a set of documents.
List of activities during customs proceedings
During each clearance procedure in Poland, Germany or any other EU country, all actions are taken under the Customs Code regulations in force in the country where the actions take place. It is also worth knowing that if the goods are purchased by a Polish entrepreneur running a company registered for intra-community transactions in a non-EU country (e.g. China), customs clearance may also be carried out in another EU country. All activities will then be performed by a foreign tax and customs representative. However, the basic steps in customs proceedings are always the same. The first is the presentation of the goods to customs and confirmation of this action based on a summary declaration, which is prepared according to a model specified in the regulations or replaced by a transit document. The next step is for the goods to proceed along the customs route, which is the section connecting the border crossing to the terminal where the customs declaration is made. Once all the steps have been followed correctly, it is time for the goods to be released and at this point customs clearance is complete.
Types of customs clearance
It is worth knowing that there are three types of customs clearance. The first one is final, which means that the cleared goods do not return across the customs border and will be considered as domestic (intra-community) goods, the second one is conditional, also called temporary. The second type is conditional, also called temporary. In this case the goods after a certain time are returned behind the customs border, which is used for example for products presented at fairs or competitions. The last type is the deferred clearance, in which the customs office does not have the proper techniques to perform an inspection, thus handing over the goods to another customs official.
What are the customs destinations?
Once you know what a customs clearance is, it is also useful to know its customs approved treatments and uses, which may involve placing goods under a customs procedure, placing them in a free zone or free warehouse, the initial export of goods outside the customs territory of the Community, or their destruction. In addition, the last customs-approved treatment or use may also be the abandonment of goods to the State Treasury. It is also important to calculate the amount of the customs debt, which is influenced by the most important element, the customs value of the goods. Another equally important issue is the payment of customs duty on goods coming from a third country. The duty must be paid when crossing the customs border, but it does not apply to intra-community goods. There is a common customs tariff for all member states in the EU with percentage rates concerning the customs value of the goods.
Documents required for customs clearance
The documents required for customs clearance are also important. These include, first of all, the commercial invoice with the necessary data, the certificate of origin drawn up by the exporter (it allows to determine the amount of duty and to grant possible allowances), and the Packing List in case the net and gross weight is not indicated on the invoice. In addition, the documents may include a Bill of Lading, Sea Waybill, Air Waybill, and CIM/SMGS waybill - depending on the type of transport.
What does a customs agency do?
It is also worth mentioning in the topic of customs clearance and its definition, the scope of activities of a customs agency, which on behalf of the importer takes care of all customs formalities with the office. The agent you choose will act as a go-between for the business you represent and the customs official. The scope of his activities includes, among other things, the preparation of documents necessary for customs clearance and excise declarations, verification of CE marks (meeting EU requirements, calculation of import duties).
read the article also in German - Zollabfertigung
read the article also in Polish - Odprawa celna
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