Customs licenses play a vital role in the administrative responsibilities of your business operations, offering tax benefits and streamlining customer processes, resulting in quicker delivery times and reduced audits. Obtaining a customs license can be challenging, particularly when your organization lacks the necessary expertise, experience, and capacity to navigate the process independently.
Customs to Manage can apply and monitor the following licenses for you:
Authorisation for approved place loading and unloading
Advantages:
✓ Time and cost saving
✓ Direct loading and unloading at the permit holder without a customs stop
✓ 24 hours to create a consecutive customs procedure
✓ Recognition by customs
✓ Both for union goods and non-union goods
Conditions:
✓ Loading and unloading zone provided for possible physical verification by customs
✓ Guarantee -> application for a comprehensive guarantee.
✓ Administration of in and out movements
.✓ Be established in the customs territory of the Union
Authorisation for approved place loading
Advantages:
✓ Time and cost saving
✓ Loading directly at the permit holder without a customs stop
✓ Recognition by customs
✓ Both for union and non-union goods
Conditions:
✓ Loading zone provided for possible physical verification by customs
✓ Administration of movements
✓ Being established in the customs territory of the Union
Authorisation for temporary admission
What:
✓ Temporary import of non-Union goods intended for re-export
Advantages:
✓ Cost-saving: exemption from payment of import duties
✓ Time-saving: less administration because no additional formalities for reclaiming import duties and other levies
Conditions:
✓ Goods must be intended for specific use
✓ Goods may not undergo modification (excl. repairs, maintenance, overhaul, adjustment)
✓ Be established outside the customs territory of the Union or represent an entity established outside the Union.
✓ Maintain appropriate administration
✓ Provide the necessary guarantees
Customs warehousing authorisation
What:
✓ Storage of non-Union goods for an indefinite period
Advantages:
✓ Cost-saving: VAT and IR only payable after removal from the warehouse
✓ Time-saving: simplification of the logistics process
✓ Distance sales permitted (e-commerce)
Conditions:
✓ Possession of a comprehensive security permit
✓ Providing the necessary guarantee
✓ Keeping administration in approved form
✓ Be established in the customs territory of the Union
Authorisation for end-use
What:
✓ Goods can be imported into the Union at a more favorable rate.
If the goods are assigned a specific destination as described in the Customs Use Tariff, undergo a specific treatment and have a specific final use.
Advantages:
✓ Cost-saving: exemption or reduced IR applicable
✓ Time-saving: less administration because 1 periodic settlement statement is possible
Conditions:
✓ Goods must be intended for specific use
✓ Keep appropriate administration
✓ Possession of a permit with comprehensive security
✓ Goods may only be used for purposes stated in the permit
Authorisation for inward processing
What:
✓ Import non-Union goods into the customs territory of the Union for processing, repair under exemption from IR. Products can be exported from the EU or placed on the EU market subject to IR on the processed product.
Advantages:
✓ Cost-saving: exemption from IR and VAT on import of non-Union goods
✓ Time-saving: less administration because 1 periodic settlement statement is possible
Conditions:
✓ Respect the period within which the arrangement must be cleared.
✓ Keep appropriate administration.
✓ Possession of a permit for comprehensive security
Authorisation for outward processing
What:
✓ Temporarily export Union goods for processing (processing or repair) outside the customs territory of the Union. After re-importation, the goods can be released for free circulation with full or partial exemption from IR.
Advantages:
✓ Cost-saving: only IR to be paid on added value. Exemption from import duties when you have repairs carried out outside the customs territory of the Union, in cases involving a contractual or legal warranty obligation, a manufacturing defect or a material defect.
Conditions:
✓ Keep appropriate records
✓ Provide a guarantee
✓ Be established in the customs territory of the Union
Authorised economic operator – AEO
Type:
✓ AEO-C Customs simplifications
✓ AEO-S Safety
Advantages:
✓ Recognition by customs
✓ Reduction of deposit from 100% -> 30% -> 0%
✓ Fewer checks
✓ Choice of place of inspection
✓ Recognition by countries outside the EU
Conditions:
✓ +/- 400 loads
✓ Procedures must be transparent and clear.
✓ Proof of solvency.
✓ Professional competence (if in-house customs services are present).
✓ Submit clear trade and/or transport administration.
Authorisation for approved exporter
What:
✓ Self-certification for export to KR, TR
Advantages:
✓ Time and cost saving
✓ Loading directly from permit holder without customs stop for validation EUR1, ATR, EUR-MED
✓ Recognition by customs
✓ > €6,000 origin declaration on invoice
Conditions:
✓ Origin investigation by customs authorities
✓ Separate accounting required if the goods cannot be physically separated from interchangeable, identical, non-originating goods
Authorisation for registered exporter
What:
✓ Self-certification for export to CA, JP, CI, VN, GH, GB, SG, MG, ZW, MU, KM, SC
Advantages:
✓ Time and cost saving
✓ Loading directly from license holder without customs stop for validation EUR1, EUR-MED
✓ Recognition by customs
✓ Declaration of Origin on commercial document
Conditions:
✓ Responsibility for knowledge of preferential rules of origin
✓ Separate accounting required if the goods cannot be physically separated from interchangeable, identical, non-originating goods
Authorisation for accounting segregation
What:
✓ Administrative distinction in (stock) administration
Advantages:
✓ Overview of non-preferential good and preferential goods
Conditions:
✓ Knowledge of preferential rules of origin
✓ Interchangeable basic materials that are further processed by a producer into an end product
Authorisation comprehensive guarantee
Advantages:
✓ Recognition by customs
✓ Deferment of payment
✓ Reduction of the amount of the guarantee through an AEO permit
✓ 1 certificate of guarantee for transit
✓ 1 certificate of guarantee ‘other than for transit’
✓ Calculation based on figures of the ‘number of shipments to be foreseen’
Authorisation for transit authorised consignee
Authorisation for transit athorised consignor
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