Goods that enter the Community customs territory are considered non-Community goods. Importer must either prove that goods do not have the community status, demand for one of the customs-approved treatments or choose one of the import procedures.
Import duties are:
Available for you are:
- releasing goods to free circulation,
- customs warehousing,
- inward processing,
- processing under customs control,
- temporary import of goods.
Procedure of releasing goods to free circulation
The release of goods to free circulation is the most common import procedure. Goods receive the community goods status and are released for free circulation (market or free consumption) after:
- completion of import formalities (an electronically submitted customs declaration together with appropriate documentation (e.g. receipts, certificate of origin, import license, transport documents) at the goods customs department);
- paid import duties (a customs debt must be paid or insured; the type and the amount of import duties depend on the classification of goods in the Combined Nomenclature, the origin of the goods and customs values or the amount of goods. Customs duties, anti-dumping duties, countervailing duties, surcharges, VAT, compensatory duties, default interest, excise duties, environmental taxes, tax on motor vehicles and so on can be paid at import);
- complying with the trade policy measures and measures of prohibitions and restrictions (measures depend on the type and origin of goods, there may be quantitative restrictions on imports, fulfillment of technical, health, environmental, phytosanitary, veterinary and other conditions);
Special permission of customs authorities, which is demanded during other import procedures, is not needed for this procedure.
Other import procedures
- Transit enables the free movement of goods on the customs territory with no need for customs duties.
- Customs warehousing offers a storage facility that delays import duties and trade policy measures until the goods leave the procedure.
- Inward processing enables non-Community goods to be processed or repaired on the customs territory and then re-exported, being free of import duties and trade policy measures.
- Processing under customs control enables the use of non-Community goods on the Community customs territory in operations which alter their nature or state, being free of import duties or commercial policy measures. It also enables the release of processed products to free circulation following the valid rate of import duty.
- Temporary importation enables the use of non-Community goods on the Community customs territory and then re-exports them out of the customs territory where goods are fully or partially exempt from import duties and are not subject to commercial policy measures