Special Procedures Flashcards
What are the 2 categories of customs procedure ?
Definitive procedures (export/import) Special procedures (cutoms warehousing, Inward/outward processing(perfectionnement actif/passif), temporary admission, ...)
What are the interest of special procedure ? (3)
Reduce or eliminate customs duties and taxes at time of import
Suspend applicable régulations
Allow EU operators to face international competition
What are the constraints of special procedure ? (3)
Must request prior authorization
Must track all operations
Management and costs : guarantee and stock records
What are the tyology of special procedure ? (4)
“Specific Use” function
“Storage” function
“Processing” function
“Movement” function
What are the 5 steps for all special procedure ?
- Request for validation
- Provision of a guarantee
- Placement of goods under procedure
- Goods remaining under the procedure
- Discharge of the procedure
Whithin how many days an authorization for special procedure is delivered ? (3 cases)
30 days for national procedure
60 days for customs warehouse if only one member state is involved
1 years if the economic conditions have to be examinated (art 221 UCC)
For how long the authorization remains valid ?
5 years
Period of validity of a customs warehouse is unlimited
How long do you have to re-export goods with temporary admission ?
24 months without having undergone any change
What are the 2 types of temporary admission (+for which goods) ?
Total relief : complete admissible list established by UCC DA art.207-237
Partial relief : Merchandise not on the above list or for which a condition of the procedure is not respected
Taxation of TA : VAT at placement Under temporary admission + 3% of customs duties per month
What is the procedure code for Temporary Admission to be written on the SAD ?
53
How does the ATA carnet facilitate TA ?
substituing for the import and export declaration
provision guarantee if the goods are not reexported within 12 months
How many countries use the ATA carnet ?
+ convention
87 countries and territories
Istanbul and ATA convention
What type of goods cannot travel under an ATA carnet ?
Consumable products
such as food, seeds, fertilizer, explosives, disposables, postal traffic, …
For what is used the Green copy of the ATA carnet ?
List of merchandise,
List of countries,
List of guarantee organisms
General rules and conditions
The Yellow copy of the ATA carnet is for who ?
And is used for what ?
Departure country customs
Temporary exportation and re-importation
The White copy of the ATA carnet is for who ?
And is used for what ?
Temporary admission country’s customs
Temporary importation and re-exportation
The Blue copy of the ATA carnet is for who ?
And is used for what ?
Transit country’s customs
Entry into and exit from transit country
Under what goods may be released for free circulation ?
a duty exemption
or a reduce rate of duty on account of their specific use
art 254 UCC
What does customs warehouse allows ?
+benefits ?
to import non-union goods to a warehouse Under suspension of duties and taxes
Benefits :
Cash flows gain, Re-exportation without paying duties and taxes, suspension of trade-policy measures, unlimited storage
Typology of customs warehouse ? what changed it ?
What’s the particularity of type II ?
Public customs warehouse (types I, II ans III)
Private customs warehouse
The UCC
Type II : no needs to keep records
What’s the SAD procedure code for customs warehouse ?
71
Is it possible to request a single authorization for customs warehousing in different member states ?
Is it possible to transfer the property of the stored goods ?
Is it the same as temporary storage procedure ?
Yes
Yes
No (art 147 UCC)
What’s a free zone ?
A part of the customs territory of the EU where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory.
Authorization to set up a free zone are given at a national level
A guarantee s not compulsory
Records have to be kept (but no need for a SAD)
Exit the free zone by re-exportation or release for free circulation
What’s an inward processing ?
allows the use of non-EU goods in processing operations without being subject to customs duties and taxes nor commercial Policy measures.
Thoses goods must be identified in the processed product.
A guarantee must be put in place
Records must be kept
Where examination of economic condition takes place and which goods are concerned ?
In Brussels
Sensitives goods of annex 71-02 UCC DA (food processing industry
What’s the SAD procedure code for inward Processing ?
51
but it can also be placed under simplification declaration
What is the rate of yield ?
Quantity or percentage of compensating products obtained from the processing of a given quantity of import goods
What is “equivalent goods” ?
the use of Union goods for the manufacture of compensating products is possible if foreseen in the Inward Processing authorization (inward processing)
The use of non-union goods for the manufacture of compensating products is possible if foreseen in the Outward Processing authorization (outward processing)
What’s the definition of outward processing ?
Allows the temporarily export of Union goods in order to undergo processing operations.
Goods under the procedure must be identified in the processed products.
Guarantee+records
Placement under SAD or simplified declaration
What’s the SAD procedure code for outward processing ?
21
In outward processing, what are special provisions for ? (4)
Goods repaired free of charges Standard exchange system (reparation only) Prior import of replacement products Triangular operations (if the economic operator needs to import into a customs office other than the office of exportation)
What are the other procédures granting relief from import duties ?
Returned goods procedure (art 203 UCC) : re-imported with relief from import duties of goods which have been originally exported as Union goods. Packings procedure (art 228) : Normally packings are classified with the goods they contain. Packing that are re-used can benefit from a relief from import duties when intended for re-export.
What’s the definition of Transit procedure ?
Procedure enabling, under certain conditions, the movement of goods within a customs territory or between several customs territories under suspension of duties and taxes and commercial Policy mesures.
What are the different types of transit ?
Union transit (EU-EFTA-EU or EU-EU)
Common transit (EU-EFTA)
TIR (with the contracting parties of the TIR convention)
Others (ATA, FR302, Rhine Manifest)
What’s T1 and T2 ?
T1 : External transit (art 226UCC) non union goods may be moved from on epoint to another within the customs territory of the Union without being subject to customs duties and taxes, and commercial policy mesures
T2: Internal transit (art 227) Union goods may be oved within the customs territory of the union, and pass through a country or territory outside that customs territory, without any change in their customs status (guarantee must be put in place but no needs for an authorization)
What’s the name of the electronic customs environnement put in place by the EU which allows transmission of transit documents ?
NCTS (New Computerised Transit System)
NSTI (French procedure)
