Customs procedures

The EU Code (UCC) is a source of law uniformly applicable throughout the EU. The UCC sets out in an enumerative manner the various customs procedures and proceedings, and these are:

1. Release for circulation
2. Exports
3. Special procedures

Release of goods for circulation

Release is a customs procedure that is commonly referred to as the import procedure. Applying this declaration procedure gives non-EU goods EU customs status. Release for circulation requires:

• the application of trade policy measures;
• the application of charges legally due (import duties);
• fulfilment of other formalities required for the importation of goods (e.g. submission of a veterinary certificate, phytosanitary certificate, etc.).

Exports

Export is the exact opposite of release of goods for circulation. This type of procedure involves removing EU goods from the customs territory of the EU and is commonly referred to as the export procedure.

• What must you bear in mind?
• The declaration of goods for the customs export procedure requires fulfilment of export formalities including: trade policy measures and export duties;
• On leaving the customs territory of the EU, goods lose their EU status and become
• a non-union commodity;
• Goods declared for the export procedure are subject to customs supervision from the moment the declaration is accepted until they leave the EU. Customs supervision encompasses the general activities conducted by customs authorities to ensure compliance with customs legislation;
• Before goods leave the EU, the customs office carries out a check based on risk analysis to determine whether the presented goods conform to the information provided in the declaration.

Special procedures

In addition to the release and export of goods, there is another category of customs procedure. These are referred to as special procedures:

• Transit (internal and external) – 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).

Customs duties

An import or export duty is a monetary sum defined by customs law for the goods in question. It results from the assignment of the goods to a specific customs tariff code. In Poland, the customs tariff information system in use is ISZTAR, while at European Union level the TARIC system is applied.

Customs debt arises at the time of acceptance of the declaration, and the declarant is the debtor with the obligation to pay. The UCC also sets out specific cases in which a debt is incurred, including as a result of the declarant’s failure to comply with certain conditions or obligations.