Customs arrangements and documents

Customs arrangements and documents required for customs clearance when importing goods into the EU

There are three main customs regimes - for import, export and transit of goods.
In addition, customs procedures include: temporary admission, temporary export
release for free circulation, inward processing, outward processing, processing under customs control, customs warehousing of goods, if necessary, the uses of which have been approved and controlled by the customs authorities.
The customs regime for import applies to all goods from abroad that will be used in the country, not excluding the possibility of their subsequent export. It shall be applied in accordance with the trade policy of the respective country. Upon application of the import regime, the imported goods acquire the customs status of domestic goods.
Customs regime for export applies when domestic goods are transported outside the customs territory of the country. In this type of transportation, the formalities for export of goods are applied, as well as the measures of the trade policy of the country. The goods must be in the condition established on acceptance of the export declaration for those goods.
The customs procedure for transit of goods shall apply in cases where foreign goods are transited which are not subject to import duties and are not subject to the application of local trade policy measures and when domestic goods are transited for export where the necessary goods have been transported. customs formalities.
Documents required for customs clearance when importing goods into the EU are:
Commercial invoice - a document proving the transaction between the exporter and the importer. Once the goods are available, the exporter issues a commercial invoice to the importer to charge the goods. The commercial invoice contains the basic information about the transaction and is obligatory for customs clearance. No specific form is required for it, but it must be prepared by the exporter in accordance with standard commercial practice. It is presented in the original and at least one copy, it is recommended to have an English translation.
A declaration of customs value is required by the customs authorities, the value of the imported goods exceeding EUR 20 000. The customs value declaration must be drawn up in accordance with a special form in accordance with the model set out in the Single Administrative Document (SAD). It determines the customs (taxable) value for the application of tariff duties. The customs value corresponds to the value of the goods, including all costs incurred (for example: trade price, transport, insurance) up to the first point of entry into the European Union.
The customs authorities shall waive the requirement for all or part of the customs value declaration where:
• the customs value of the imported goods in one consignment does not exceed EUR 20 000, provided that they do not constitute separate or multiple consignments from the same consignor to the same consignee, or
• the participating imports are of a non-commercial nature; or
• the submission of the data in question is not necessary for the application of the Customs Tariff of the European Communities or where the duties provided for in the tariff are not imposed in accordance with specific customs provisions.

Proof of origin
Proof of origin is an international commercial document that certifies that the goods included in the consignment originate in a specific country or territory. It shall be declared with the SAD and submitted together with it for customs clearance. The status of goods originating in goods may be proved by - certificates of non - preferential or preferential origin and invoice declarations.
Transport documentation, which is determined depending on the means of transport used:
• The bill of lading (B / L) (link)
• A FIATA bill of lading is a document intended to be used as a multimodal or combined transport document.
• Road waybill (CMR) (link)
• Air waybill (AWB) (link)
• Railway Bill of Lading (CIM) (link)
• ATA Carnet - international customs documents issued by chambers of commerce, allowing temporary import of goods, without duties and taxes, for the following categories of goods: trade samples, professional equipment and goods for presentation or use at trade fairs, exhibitions, exhibitions and the like .
• TIR Carnet - customs transit documents used for the international transport of goods, some of which must be made by road. They authorize the transport of goods under a procedure called the TIR procedure laid down in the TIR Convention.
Freight insurance - agreements whereby the insured is indemnified in case of damages caused by a risk covered by the policy. There is a significant difference between freight insurance and carrier liability insurance (link). Depending on the means of transport, compensation is limited by the weight and value of the goods and is provided only in the event that the carrier has failed to avoid liability.
Packing list - commercial document accompanying the commercial invoice and transport documents. It provides information about the imported items and the details of the packaging of each shipment (weight, size, processing problems, etc.). Required for customs clearance as an inventory of incoming cargo.
Customs import declaration (SAD) - All goods imported into the European Union (EU) must be declared to the customs authorities of the Member State concerned using the Single Administrative Document (SAD), which is a common import declaration form. for all Member States. The declaration must be drawn up in one of the official languages ​​of the EU which is acceptable to the customs authorities of the Member State where the formalities are carried out. The customs import declaration shall consist of eight copies, usually three.
Introduction Summary Declaration (ENS)
The entry summary declaration contains preliminary information on consignments entering the EU. It allows customs to perform risk analysis for security and safety purposes. The ENS must be presented at the first customs office of entry into the EU by the carrier of the goods (by the carrier of the goods, although in some cases this may be done by the consignee or representative of the carrier or importer) - even if the goods will not be imported. EU. Note: The entry summary declaration requires information included in the documents originating in the exporter.

Source: https://ec.europa.eu/