Zollrecht

The European Union reformed its customs legislation currently extensively. In the international EU cross-border movement of goods are countless customs- to observe and foreign trade law provisions. In addition to issuing an export declaration and the always necessary import declaration in the destination country and transit provisions are taken into account. This is especially true in transit through third countries.

Because of the many at- and abroad in regulations is always a required individual counseling.

New legal origin

The European Commission is planning changes for the non-preferential origin of law, which threaten to hinder the export opportunities of the European economy significantly. It was consensus, that the Commission in determining the origin of products on the proven principle of “last substantial- or processing” to hold and do not import list rules. The origin of law should be made as simple as possible in terms of the competitiveness of European enterprises, so the participants. From a general introduction rules list with value-based criteria, the economic fears including huge bureaucratic costs - even for non-exporting companies.

Basics of customs law

  • Choice of the customs procedure
  • Export- und Importpapiere
  • Lieferantenerklärung
  • A movement certificate EUR.1
  • Customs duties
  • Consultation and exhibition of TIR A.T.A.
  • Issue certificates of origin and other certificate for abroad

The new Customs Code of the Union (UZK) was with Regulation(EU) No.. 952/2013 from 09.10.2013 on 10.10.2013 im Amtsblatt L 269 published. It occurs most 30.10.2013 into force, replacing the modernized Customs Code, which has never been applied in practice.

In Section 288 Paragraph 1 the UDC referred the article, already on 30.10.2013 In Kraft treten. Not mentioned article of paragraph 1 apply from the 01.06.2016.

ATLAS: A little light in the coding jungle

It is not uncommon, that duty side does not take place, the transfer of an export declaration, because certain codes in the "documents" (last field of the export declaration at item level) lack. The proper use of these encodings can not be uniquely determined from time to time.

Carnet A.T.A.: Simplify Temporary export of goods

Wer Messegut, Want to take commercial samples and professional equipment only temporarily abroad, normally need to pay a customs deposit of import duties at the foreign customs. The international carnet ATA Carnet. facilitates the possibility of temporary importation abroad without depositing a customs deposit.

Carnets A.T.A. offer many advantages:

  • speedy customs clearance
  • any frequent use during the lifetime of basically one years
  • partial elimination of the usual export documents

Rates of import duty in the EZT: Caution anti-dumping duties!

The Electronic Customs Tariff (THIS) (auskunft.ezt-online.de/ezto /) can query operators, among others, the rates of import duty on the import of goods into the European Union. It should be noted, that import duties can only be uniquely determined, if the 11-digit code number of the product is entered.

Possible anti-dumping duties, the partial significantly above 50 % can be, are shown, in most cases only, if all 11 Make the code number to be entered. Us different cases are known, in which companies or. Have left in the import processing on the EZT-information on the 8-digit tariff number provider. This led several times to incorrect import declarations. In addition, may change due to an incorrect determination of the customs duties, the entire cost calculation.

On the EZT page (auskunft.ezt-online.de/ezto /) You can determine the 11-digit code number in the import area, to enter the 8-digit code number on the left side and put on the right side in the "change in nomenclature of" a check mark. You will see a "collective tree", by the opening of folders (each to start of line) takes you to the 11-digit code number.

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