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