Customs clearance is the provision of all necessary information to customs about goods and vehicles crossing any border in the appropriate declaration form, along with other relevant documents. These procedures are established and controlled by the European Union Customs Code (EUCC), which is the main customs law of the EU. The import of goods can be carried out through different processes. For example, accelerated review of documents and much more.
What does customs clearance mean?
Types of customs clearance:
- Expedited procedure for emergency items.
- Customs clearance prior to arrival.
- Simplified design.
- Made to order.
Custom ordering is most often carried out for the transportation of perishable goods , cargo with special conditions of delivery, loading or storage, confidential types, historical heritage and much more.
How does the customs clearance procedure work?
Import/export are those commercial activities that have the purpose of importing or exporting goods from the national territory (via land, air or sea transport). All goods imported into or exported from the country must be subject to a number of rules; in order to be able to be used legally, so-called regimes must be observed. International transport of goods requires in-depth knowledge of the various regulations and documentation that exist in each country. Knowing the information required in each case, as well as the required deadlines, is important for both importers and exporters to complete their deliveries quickly and safely. Within this classification, there are special modes (procedures):
- Conditions for customs clearance during transit.
Goods transported from one country to another through the territory of the European Union in accordance with the TIR Convention, ATA Convention, Istanbul Convention or through the postal system. Thus, the territory forms a “single territory” and the inspection is carried out according to a simplified procedure (a minimum package of documents is required, the processing time for cargo is minimal).
External customs clearance: This is the case where goods belong to a third country and must be transported through the Union territory to reach another non-EU country without paying duties and without the application of trade controls.
Internal customs clearance: goods that are transported to an EU country and must pass through a non-EU country without changing their status. In this case, the inspection and time limits increase. - Storage.
A storage or warehousing system allows non-EU goods to be stored in the Union without incurring duties, taxes or commercial policies for an unlimited period of time. - Special warehouse.
Free zones: goods stored in free zones can be exported and re-exported outside the EU or transported to another Union country. In addition, any industrial, commercial or service activity is permitted in these designated areas, provided that it is authorized by the relevant customs office. Customs clearance of goods in free zones is also carried out according to a reduced type. - Special directions.
Final destination: goods released for free circulation, duty-free or at a reduced rate of duty, taking into account their end use, compliance with which will be monitored by authorized authorities.
Temporary importation: goods from non-EU countries transported for re-export with full or partial exemption from import duties (import VAT) and without compliance with commercial policies.
A delay in customs clearance is the actual storage of cargo in a customs warehouse. At this time, the cargo does not move forward in any way, nothing happens to it (all checks are stopped).
Documentation
All imported goods are subject to inspection to ensure the correctness of the description specified in the consignment note. However, part of the batch of goods is selected at random and undergoes examination. The goods may also be inspected after assessment and payment of duty. This is called the second assessment. Most cargo is cleared through customs on a re-evaluation basis. Some large importers were given the opportunity to clear green channels. This means that goods are processed without routine inspection of goods. They must make a declaration at the time of entry. The following documents are usually required:
- Signed invoice.
- Packing list.
- Bill of lading or delivery order/air waybill.
- Importers declaration.
- Insurance document.
- Import license.
- Industrial license, if required.
- Chemical Test Report.
- Special tax exemption.
- Catalog, technical description, literature in case of equipment, spare parts or chemicals, if applicable.
- Separately the cost of spare parts and equipment components.
- Certificate of origin if preferential duty rate is required.
The fee can be paid at designated banks or through payment systems. If any errors are found after submission of documents, changes in the entry shall be made with the approval of the Deputy/Assistant Commissioner. A change request may be submitted along with supporting documents. For faster clearance of goods, a provision has been made to allow the submission of the bill of entry before the arrival of the goods. The importer must submit 5 copies of the bill of entry and the fifth copy is called the advance notification copy. The importer must declare that the vessel/aircraft is due for payment within 30 days and he must submit the bill of entry for final registration. A separate form of import bill of lading is used to register goods for storage.
What is the difference between export cargo clearance and import clearance?
Import customs clearance is the receipt of goods and their preparation for release for further sale or other manipulations. The import process is more complicated than export, as duties are assessed. Export customs clearance involves preparing the cargo and its accompanying documentation for export. The basics of the procedure depend on the rules in the country, the type of cargo, and its characteristics. Primary documentation is being prepared for export; many countries are already working with documents in electronic form.