The European Union (EU) has an internal single market of 27 member countries, which means that an import into one country allows those goods to then circulate freely within other EU members without further customs checks or duties. To facilitate this, import documentation and clearance processes are standardized, and accepted by all member states. For export, all member countries have also signed up to a standard export documentation and clearance process.
This article explains the process and the key documents that you will need to expedite your shipment import or export.
واردات
Customs import declaration and SAD form
The single administrative document (SAD) is a standardized form that is applied across the European Union, and is used for electronic Customs pre-alert and declaration of any imported or exported goods.
The SAD is used for trade between EU and non-EU countries and for the free movement of non-EU goods within the EU, and in certain limited cases for movement of EU goods inside the EU.
The SAD must be completed by those with direct responsibility to present the goods (the importer) together with all other required documents. The Customs declaration can be submitted by a licensed customs agent on behalf of the importer. In most cases this submission can be made electronically, although it is still occasionally used in paper versions.
The SAD form is harmonized internationally, and is used both for export and import declarations, as well as for transit through non-EU jurisdictions to a final destination, or point of exit, within the EU member countries.
The form has 54 fields for declaration, and uses standardized numeric codes to define the type of goods, quantity, destination country, and many more. One of the most important entries is the commodity code from the EU TARIC/customs tariff.
The SAD consists of eight copies, each with a different function:
- Retained by the country where the export formalities are carried out
- Used for statistics by the exporting country
- Returned to the exporter
- Retained at the destination office of any transit operation, or serves as a T2L transit document (for example when transiting between two EU countries via a non-member country)
- Return copy for the transit
- Retained by the country where destination formalities are completed
- Used for statistics of the destination member country
- Returned to the مصرف
As well as the SAD, other documents required for customs clearance are:
- سوداګریز رسید
- Authorized Economic Operator status and EORI number
- د اصليت ثبوت
- د تعرفې اړوند معلومات
- د اصلي معلوماتو پابند کول
- اړونده سندونه یا جوازونه
- VAT and د صادراتو ریکارډونه
د ترانسپورت وسیلو پورې اړه لري، د تصفیې لپاره اضافي اسنادو ته هم اړتیا لیدل کیدی شي:
- د بار وړلو بل، د هوا لاره یا مساوي
- ATA کارنیټ (د ترانسپورت ټول ډولونه)
- د TIR کارنیټ (ګډ سړک او نور ترانسپورت)
Shipment pre-alert documents
EU regulations require traders to supply customs authorities with an electronic Entry Summary Declaration (ESD) in advance of the shipment arrival, with details on the goods being imported or exported.
This ESD allows Customs authorities to make an assessment of risk prior to the actual arrival of the goods at the port of entry, and assists authorities with their choice of subsequent checks and inspections.
EORI and VAT numbers
د EORI شمیره څه ده؟
د EORI شمیره د "اقتصادي آپریټرانو د ثبت او پیژندنې شمیره" ده، کوم چې د اروپايي اتحادیې په اوږدو کې د اقتصادي آپریټرانو او ګمرکي چارواکو لپاره کارول کیږي.
د EORI شمېره دوه برخې لري:
- د صادرونکي غړي هیواد لپاره د هیواد کوډ
- دا د یو کوډ لخوا تعقیب کیږي چې په غړي هیواد کې ځانګړی دی
هغه سوداګرۍ او اشخاص چې غواړي د اروپايي اتحادیې سره او په ټوله کې سوداګري وکړي باید د ګمرکي ادارو سره د معلوماتو تبادله کولو پر مهال د ټولو ګمرکي پروسیجرونو لپاره د پیژندنې شمیرې په توګه د EORI شمیره وکاروي.
Any economic operator that is established within the customs territory of the EU must have an EORI number for customs purposes. Any economic operators that are not established within the Customs territory of the EU must also have an EORI, for a number of different situations:
- د اروپايي ټولنې په ګمرکي ساحه کې د ګمرکي اعلامیې سپارل
- د ننوتلو لنډیز اعلامیه (ENS) وړاندې کول
- د وتلو لنډیز اعلامیه (EXS) وړاندې کول
- د اروپايي اتحادیې په ګمرکي سیمه کې د لنډمهاله ذخیره کولو اعلامیه وړاندې کول
- د هوا، سمندر یا داخلي اوبو له لارې د ترانسپورت لپاره د بار وړونکي په توګه عمل کول
- د یو بار وړونکي په توګه عمل کول چې د ګمرکي سیسټم سره تړلی وي، او غواړي چې د هر ډول داخلي لنډیز اعالمیې د سپارلو یا تعدیل په اړه ګمرکي خبرتیاوې ترلاسه کړي.
د VAT شمېرې اهمیت
اروپايي ټولنې ته د هر شخص یا سوداګرۍ لخوا واردات د ارزښت اضافه مالیې (VAT) تابع دي. د اروپايي ټولنې VAT په ټولو ۲۷ غړو هیوادونو باندې پلي کیږي او د اروپايي ټولنې داخلي پولو ته د توکو په حرکت باندې هم پلي کیږي. نو د هغو شرکتونو لپاره چې په اروپايي ټولنه کې فعالیت کوي، ممکن اړتیا وي چې خپل کاروبار د اروپايي ټولنې له یو څخه ډیرو هیوادونو کې د VAT شمیرې سره ثبت کړي.
د صادراتو
Customs export declaration and SAD form
Goods being exported from the EU must do so in accordance with EU export formalities, which may in a few cases require export levies or duties. In principle, all goods being exported out of the EU, regardless of destination, must be subject to customs control before the loading of vessels. Export procedures require the exit of EU Community goods from free circulation, so that their status is revised to non-Community goods.
Exported goods must be covered by a declaration, using the single administrative document (SAD), submitted electronically. Customs undertake a risk assessment, and determine the proper routing of the exported goods, as to whether additional checks or verifications are required.
The exporter is considered to be the owner of the goods, and the person on whose behalf the export declaration is being made. Therefore, it is the exporter that is responsible for compliance with all export documentation formalities.
Shipment pre-departure documents
EU union regulations require that goods to be exported from the EU Customs territory shall be covered by a pre-departure declaration. The same form as used for import, the single administrative document (SAD), will be used to submit the pre-declaration electronically.
The export declaration should be submitted to the Customs authority within a specific time-limit before the goods are taken out of the EU. The pre-departure declaration should take the form of one of the following:
• a customs declaration
• a re-export declaration
• an exit summary declaration
The pre-departure declaration should include the details required for risk analysis for security and safety purposes.
لنډیز ټکي
When shipping into or out of the European Union, it is important to know the Customs forms required and electronic systems used. Some registration will need to be completed in advance, for example to set up EORI and VAT number(s). The EU electronic processes and systems have all been set up to expedite the shipping processes for importers and exporters.
The import and export clearance procedures broadly mirror each other, with goods being presented to customs covered by a customs declaration using the SAD and supporting documents. One key difference is that on import goods are cleared for free circulation within the EU, and for export the goods are redefined as non-Community goods, i.e. they can no longer circulate duty free across the EU member states.
د سیالۍ وړ نرخ، بشپړ لید، او په اسانۍ سره د لاسرسي وړ پیرودونکو ملاتړ سره د لوژستیکي حل په لټه کې یاست؟ وګورئ Chovm.com د لوژستیک بازار نن.
