Dispatch
  Transport
  Customs
  Insurance
  Packaging
  Storage
  Incoterms ©
 

 

B-2- Customs and customs clearance



Esandis offers information and a training about the export or the import clearance. One of the requirements when you are doing aN export or import transaction is that you have to pay a tax in the destination country of the goods. This tax is different by country and product.

The organization in charge of collecting its taxes is customs.

2-1- Protections measures concerning the importation and exportation

Normally, goods circulate without constraints neither for an exportation transaction nor an importation transaction from third countries to the European Communnity.

However at the entry or at the exit of the goods in the European Community and United Kingdom, the state has implemented controls. These controls are designed to regulate the import an export of goods.

It's important that the importer or the exporter gets information about agreements and quotas.

2-2- Customs duties and taxes

The company will therefore have to pay customs duties for its transactions outside the European Community. The importer will have to pay, with its customs duties calculated and based on the value of the goods, fixed fees due to customs clearance. The company will have to pay the fees to the customer or the freight forwarder (You must be careful of the location where customs clearance takes place and to the customs clearance time).

Customs duties are calculated with the value of duty, with the tariff classification and the origin of the good (excluding intra-community trades). If you want to calculate customs duties you can ask for help to your freight forwarder.

2-3- Clearance procedures

They are numerous and complex, especially since the new provisions like for example the Authorised Economic Operator (AEO) implementation, and the EXS or the ENS. The clearance procedure is indeed divided in several steps in order to pay all the custom duties.

Sometimes it happens that a company wants for example to do its clearance procedures in a faster way, it could do a simplified customs clearance procedure.

It's also possible that a company doesn't want to use the products it imported on his country, but wants to re-export it, it could do a temporary admission.

2-4- Exemption from payment of duties and taxes

A company can benefit in some cases from a suspension of customs duties.

It's also important to know that the importer can benefit from a customs duties exemption if the products that its importing are intended to a state or a state organization. It can also benefit from an increase in cash just with a deffering duty when importing.

2-5- Customs documents

Another clearance procedure aspect is that you need to produce lots of documents, like for example a trade of good declaration, the new European Community sales list for services, or just the single administrive document (SAD).

It's therefore sometimes necessary to use licensed Customs Agent services.