Freight forwarding services

Import Customs Clearance - Procedure 40  means the release of goods into free circulation following the payment of customs duty, VAT and other taxes (anti-dumping taxes, agricultural taxes, excise duties and vehicle taxes). If the package undergoes import customs clearance in the territory of the destination country, all duties must be paid prior to the release of these goods into free circulation for the importer to be able to dispose of them freely.

If the packages hold a preferential origin, they may be cleared under a reduced rate or zero rate. This means that customs duties do not have to be paid, only the VAT is billed on import.  More >>

Imported goods released into free circulation in a member state incur a VAT tax of that member state. If, upon import, it is known that the imported goods were meant to be shipped to another member state, the VAT is paid/charged in the destination member state, which needs to be indicated on the shipping documents (import invoices and transport documents). In this case, the VAT exemption on import is on the basis of the fact that a VAT exempt delivery within the European community follows the import.  More >>

Export Customs Clearance means a shipment of goods from the area of the European community to third countries. It enables goods to leave the European community. The export involves the use of exit formalities, including trade policy measures and export duties if necessary.

The customs clearance is carried out for every exporter in the entire EU and is not limited to local jurisdictions. If the packages hold a preferential origin, they may be cleared under a reduced rate or zero rate. Export customs clearance is done on the basis of an export invoice. More >>

A transit procedure is a customs procedure that allows goods to be transferred between two points within a customs territory or between more points in a state involved in the transit procedure, without having to pay import duties on the goods.

 There are two types of transit procedures, based on different legal bases:

• the community transit procedure, based on the Union Customs Code and used in the customs territory of the Community. The T1 mark is used for the external community transit procedure, while the T2 mark is used for the internal community transit procedure;
• the common transit procedure based on the Convention on a common transit procedure.

The transit procedure allows the delivery of goods under customs surveillance to the destination customs department, where it is carried over to the next customs event. The transit document is created when entering the European community.

The transit procedure requires a customs invoice, a CMR document and other accompanying documents (a veterinary certificate, phytosanitary certificate and security document).

The possibility of shipment on the basis of simplifications (PP).  More >>