Customs Procedures Today and under the Union （今天海关程序,根据联盟）.pdf

Customs Procedures Today and under the Union Customs Code Michael Lux Attorney michael.lux@customs-law.expert Overview 1. Customs policy objectives 2. Key instruments of EU customs policy 3. Customs procedures (purpose, types) 4. The declarant, representative 5. Customs clearance process 6. Simplified clearance procedures 7. Release for free circulation 8. Special procedures 9. Export, re-exportation 10. Questions and answers 2 1. Customs policy objectives (1) • Implementation of the customs tariff, including tariff preferences, tariff quotas, tariff suspensions, anti- dumping duties at importation • Implementation of non-tariff measures: – at importation (e.g. import quotas, veterinary documents) and – at exportation (e.g. export refunds, restrictions on dual-use goods, embargos) • Integration of other policy requirements – use of customs declaration data for VAT, excise duty and external trade statistics (only for certain procedures) – Single Window, One Stop Shop 3 1. Customs policy objectives (2) • efficient management of points of entry and exit • availability of data for risk analysis prior to arrival or departure of the goods • rapid release of goods, trade facilitation • effective relations (partnership) between customs and importers/exporters • prevention of fraud and irregularities • effective, risk-based customs controls • efficient accounting and revenue collection • deferred periodic payment for persons importing frequently • suspension of duty liability for certain procedures (e.g. transit, temporary admission, customs warehousing) 4 2. Key instruments of EU customs policy • Common customs tarif