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.
کی میز کے مندرجات
درآمدات
برآمدات
خلاصہ نکات
درآمدات
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 کنسنی
As well as the SAD, other documents required for customs clearance are:
- تجارتی رسید
- Authorized Economic Operator status and EORI number
- اصل کا ثبوت
- بائنڈنگ ٹیرف کی معلومات
- بائنڈنگ اصل معلومات
- متعلقہ سرٹیفکیٹ یا لائسنس
- VAT and برآمد ریکارڈ
نقل و حمل کے ذرائع پر منحصر ہے، کلیئرنس کے لیے اضافی دستاویزات کی بھی ضرورت ہو سکتی ہے:
- بل آف لڈنگ، ایئر وے بل یا برابر
- اے ٹی اے کارنیٹ (تمام قسم کی نقل و حمل)
- TIR کارنیٹ (کمبائنڈ روڈ اور دیگر ٹرانسپورٹ)
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
EORI نمبر کیا ہے؟
EORI نمبر ایک "اکنامک آپریٹرز رجسٹریشن اور شناختی نمبر" ہے، جو کہ ایک مشترکہ شناختی نمبر ہے جو EU بھر میں اقتصادی آپریٹرز اور کسٹم حکام کے لیے استعمال ہوتا ہے۔
EORI نمبر کے دو حصے ہیں:
- جاری کرنے والے رکن ریاست کے لیے ملکی کوڈ
- اس کے بعد ایک کوڈ آتا ہے جو رکن ریاست میں منفرد ہوتا ہے۔
کاروبار اور افراد جو EU کے ساتھ تجارت کرنا چاہتے ہیں انہیں کسٹم انتظامیہ کے ساتھ معلومات کا تبادلہ کرتے وقت تمام کسٹم طریقہ کار کے لیے EORI نمبر کو شناختی نمبر کے طور پر استعمال کرنا چاہیے۔
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:
- EU کے کسٹم علاقے میں کسٹم اعلامیہ جمع کرانے کے لیے
- داخلے کا خلاصہ اعلامیہ (ENS) جمع کرانے کے لیے
- ایگزٹ سمری ڈیکلریشن (EXS) جمع کرانے کے لیے
- یورپی یونین کے کسٹمز کے علاقے میں عارضی اسٹوریج ڈیکلریشن جمع کرانے کے لیے
- ہوائی، سمندری یا اندرون ملک آبی راستے سے نقل و حمل کے لیے ایک کیریئر کے طور پر کام کرنا
- ایک کیریئر کے طور پر کام کرنا جو کسٹم سسٹم سے جڑا ہوا ہے، اور کسی بھی انٹری سمری ڈیکلریشن کو جمع کرانے یا اس میں ترمیم کرنے سے متعلق کسٹم اطلاعات حاصل کرنا چاہتا ہے۔
VAT نمبر کی اہمیت
EU میں درآمدات، کسی بھی شخص یا کاروبار کی طرف سے، ویلیو ایڈڈ ٹیکس (VAT) کے تابع ہیں۔ EU VAT تمام 27 رکن ممالک پر لاگو ہوتا ہے اور EU کی داخلی سرحدوں کے پار سامان کی نقل و حرکت پر بھی لاگو ہوتا ہے۔ لہذا EU بھر میں کام کرنے والی کمپنیوں کے لیے، ایک سے زیادہ EU ممالک میں اپنے کاروبار کو VAT نمبر کے ساتھ رجسٹر کرنے کی ضرورت ہو سکتی ہے۔
برآمدات
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.
خلاصہ نکات
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.
مسابقتی قیمتوں، مکمل مرئیت، اور آسانی سے قابل رسائی کسٹمر سپورٹ کے ساتھ لاجسٹک حل تلاش کر رہے ہیں؟ چیک کریں Chovm.com لاجسٹک مارکیٹ پلیس آج.
