Customs plays a vital role in international trade transactions, and business operators shall, to ensure good transport logistics service to their customers, be familiar with customs regulation and customs control and clearance process. Even if today the Single Act of 1993 abolished border controls within the EEC customs regulations apply even with third countries.
The owner of the goods or the commission agent who carries out customs clearance procedures for its customers must present the goods to a customs office.
In the case of import of goods, a goods declaration (the "manifesto" for air and sea transport and a component of the TIR carnet for the road) is given to customs services.
For exports, the development is carried out by customs filing a simplified declaration or retail export.
The depot and store
Following its entry into Customs, the goods from customs in areas and in stores
The customs declaration
The SAD (Single Administrative Document), although removed the borders of the European Economic Community is the support of customs declarations with other countries.
The SAD (issued by the customs offices and the Chamber of Commerce) must be accompanied with other documents such as the commercial invoice, title transit or certificate of origin among others, and presented for customs clearance.
They are based on the value calculated on a basis of reference, the origin (the country whose goods originate) and the tariff classification of goods (goods are classified by an international nomenclature).
Customs clearance procedures
Several procedures are implemented by the Customs Administration:
The procedures of law
Custom procedures: customs clearance Restaurants (DDA) for companies that have steady flows of goods for export or import. Customs formalities are accomplished within the company. Simplified Declaration Procedure (SDP) is aimed at SMEs or providers of transportation logistics. It generates an easing of formalities and particularly the accelerated removal of goods.
Secure courier and delivery services.