Clearance

Question 1

What’s the definition of a Cutoms Clearance ?

Answer 1

Attribution of a customs procedure to goods via a customs declaration

Question 2

Name 3 type of customs declaration

Answer 2

Release for free circulation
Export
Special Procédures

Question 3

What id ECC ?

Answer 3

Electronic Customs Clearance

Question 4

What are the 4 step of a Declaration Input ?

Answer 4

Step 1 : Identification
Step 2 : Input Declaration
Step 3 : Imput an article
Step 4 : Confirmation

Question 5

Name example of Electronic Customs Declaration Systems (+countries)

Answer 5

Delta (FR)
ACE (USA)
CHIEF (UK)
NACCS (JP)
CHINA E-PORT (CN)
BADR (Maroc)
ICE GATE (India)
AIDA (Italie)
Atlas (Germany)
PLDA (Bel)
GAINDE ( Senegal)
Maria (Argentine)

Question 6

What’s the realease for free circulation ?

Answer 6

Procedure conferring the Union status to the goods after fulfillement of all import formalities
(Collection of imports duties if there are any)
(Application of commercial Policy measures and any other formalities)

Question 7

What’s the release for home use ?

Answer 7

Procedure allowing the sale of the goods with Union status on the national market or a member state of the EU
(ex : goods from a third contry release for Free Circulation, or union arriving from a part of a member stae with a different fiscal status)

Question 8

On what dépends duties and taxes ?

Answer 8

on the three fundamental elements of the customs declaration which are :
Tariff description
Origin
Customs value

Question 9

What are the 2 obligations in a trade with a third country ?

Answer 9

Declaration to customs of the imported or exported goods

Payement of duties and taxes when goods are entering into the customs territory of the european union

Question 10

Name the declaration of :
Trade with third countries
Trade within the EU

Answer 10

SAD (DAU)

Intrastat (déclaration d’échange de biens)

Question 11

Where to check if a VAT number is valid or not ?

Answer 11

VIES database