Import export - Import export

A transit procedure is a procedure that enables the transfer of goods through customs areas without having to pay import taxes. Advantages of the transit procedure The transit procedure allows the delivery of goods under customs surveillance to the destination customs department, where it is carried over to the next customs event (release into free circulation, inward and outward processing, customs warehousing). can be shipped on the basis of simplifications (PP). Responsibilities of the parties involved: Carrier correctly completed CMR showing where the package is heading and the final beneficiary. customs invoice for the goods; other accompanying documents (a veterinary certificate, phytosanitary certificate, security document). Freight forwarder document check; the preparation of transit documentation; forms for inspection (veterinary, phytosanitary, health).

Export Customs Clearance means a shipment of goods from the area of the European community to third countries. This enables goods to leave the European community. The export involves the use of exit formalities, including trade policy measures and export duties if necessary. Customs clearance is carried out for every exporter in the EU and is not limited to local jurisdictions. If the packages hold a preferential origin, they may be cleared under a reduced rate or zero rate. Advantages of the customs clearance procedure the procedure is carried out at the point of exit from the EU; can carry out a customs procedure on the basis of simplifications (HI); Responsibilities of the parties involved: Exporter valid EORI and tax ID; authorisation for customs representation to the freight forwarder; authorisation for the issue of EUR.1, if necessary. Carrier correctly completed CMR which showing where the package is heading and the final beneficiary.

Imported goods released into free circulation in a member state incur a VAT tax of that member state. If, upon import, it is known that the imported goods were meant to be shipped to another member state, the VAT is paid/charged in the destination member state. The VAT exemption on import is based on the fact that the import is followed by a tax-free delivery within the European community or the transfer of goods to another member state. Procedure 42 is allowed if the declaration contains: the Slovenian VAT ID of the receiver from field 8 EUL (under the code Y040) or their tax representative; the VAT ID of the receiver of goods from another member state; The Advantages of Customs Procedure 42 exemption from VAT payment; when entering the EU, only customs duties are payable. impact on the monetary flow of the importer: the importer needs liquid assets to cover any customs duties, but not to cover VAT. can carry out a customs procedure on the basis of simplifications (HU).

Import Customs Clearance under procedure 40 means the release of goods into free circulation following the payment of customs duty, VAT and other taxes (anti-dumping taxes, agricultural taxes, excise duties and vehicle taxes). If the package undergoes import customs clearance in the territory of the destination country, all duties must be paid prior to the release of these goods into free circulation for the importer to be able to dispose of them freely. If the packages hold a preferential origin, they may be cleared under a reduced rate or zero rate. This means that customs duties do not have to be paid, only the VAT is billed on import. Preferential origin may be proved in several ways: with the EUR.1 form, with the statement of the exporter on the invoice, and with the statement of the authorised exporter on the invoice. The advantages of Customs Procedure 40 after the customs procedure, the importer can dispose of the goods freely;

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