Customs clearance

Customs clearance commonly means the import and export of goods originating from outside the EU and sold outside the EU, which involves specific procedures. These are all operations provided for by the rules of customs procedure. It concerns the entry of goods into the territory of the European Union, including Poland, and their exit. The term therefore covers both imported and exported goods, which are subject to border controls.

Types of customs procedures

According to the Union Customs Code (UCC), which is the source of customs law applied uniformly throughout the customs territory of the EU, we distinguish between three types of customs procedures:

• Release for circulation
• Exports
• Special procedures such as customs debt or fiscal clearance

Release for circulation:

Release, or import clearance, confers the appropriate EU status on non-EU goods. Release for circulation requires:

• the application of trade policy measures;
• the application of legally owed charges (import duties such as customs debt);
• completion of other formalities required for the importation of goods and fiscal clearance (e.g. submission of a veterinary certificate, phytosanitary certificate, etc.).

Export:

The export procedure involves the removal of EU goods from the customs territory of the EU. The condition for granting release for export is that the goods which leave the EU area are in the same condition as when the declaration was accepted. In Poland, the authorities overseeing physical customs clearance and responsible for controlling the exit of goods are the customs offices of exit. What must you keep in mind?

• The declaration of goods for the export procedure requires the fulfilment of formalities for export including: trade policy measures and export duties such as fiscal clearance or customs debt;
• Once goods leave the EU area, they lose their EU status – they become non-EU goods and are no longer subject to control by European authorities;
• Goods declared for the export procedure are subject to surveillance from the moment the declaration is accepted until they leave the EU. Surveillance is the general activity carried out by border authorities to ensure that the legal provisions are complied with;
• Before the goods leave the EU, a fiscal clearance and customs control resulting from the risk analysis is carried out to determine whether the goods presented conform to the information provided in the declaration.

Special procedures:

• Transit (internal and external) – is a customs procedure for the carriage of goods between the European Union and common transit countries, as well as between common transit countries themselves;
• Storage (customs warehousing, free zone);
• Special designation (temporary clearance, final designation);
• Processing (inward or outward processing).

Degree of thoroughness of customs clearance

Customs clearance is also categorized according to the degree of thoroughness:

• Ordinary customs clearance – this is the standard mode applicable for any procedure. A set of necessary customs documents is required for this type of control.
• Simplified customs clearance – this is a fast-track procedure. It is used by companies considered trustworthy by the authorities. In the case of exports, for example, such clearance can be conducted at the warehouse or the company’s premises even before the goods leave and the customs debt is settled.