Definitive Import
Definitive import allows:
Importer will declare entry of foreign goods/services into national/supranational territory to the authorities
Where needed, importer will prove authorisation to import (license, …), and pay necessary taxes (excise, VAT…)
This allows authorities to
Importing into the EU Customs Union
As most of the EU is under a single Customs Union, it is possible to import a good first from an external country (exporting country) to a member country (transit country), before arrival in national territory (final destination)
Customs will be declared at point of entry (harbour or border for air)
Documents to be shown to the authorities
Commercial invoice for full value (product, transport, insurance) of goods
- Imports restrictions and surveillance measures
- Payment of import taxes where due
- Goods will enter the country/area for internal consumption, use, without foreseeable exit
Importer will declare entry of foreign goods/services into national/supranational territory to the authorities
Where needed, importer will prove authorisation to import (license, …), and pay necessary taxes (excise, VAT…)
This allows authorities to
- Set national/supranational statistics for importations
- Restrict import of protected/dangerous goods
- Require payment of excise and other taxes, national VAT
Importing into the EU Customs Union
As most of the EU is under a single Customs Union, it is possible to import a good first from an external country (exporting country) to a member country (transit country), before arrival in national territory (final destination)
Customs will be declared at point of entry (harbour or border for air)
- For air this will be linked to the Airport code or Coefficient d’Aéroport (which deducts distance between C.U. border and arrival airport).
Documents to be shown to the authorities
Commercial invoice for full value (product, transport, insurance) of goods
- A transport document (AWB, BL, CMR…)
- SAD => Single Administrative Document (customs declaration)
- Any other document proving origin (preferential treatment), import licenses, Inspection certificates (Health, Veterinary, ….)…
Importing or Introducing within the EU
These operations are called “Introductions” as they are intracommunity trade
- They are not declared with a SAD document but monthly before the 12th on an Intrastat or Declaration of Exchange of Goods (DEG / Fr. DEB) or Declaration of Exchange of Services
- This justifies the non-application of VAT on trade/invoice
Customs warehouses & Free Zones
Customs warehouses are warehouse under the authority of customs into which non-EU goods are imported free of import duty and kept until clearance for free use or end use
Free zones are designated areas by a member state where non-community goods are imported free of import duty and kept until clearance for free use or end use
Free zones are designated areas by a member state where non-community goods are imported free of import duty and kept until clearance for free use or end use