Customs clearance "in question"
Any goods that leave the Customs Territory of the European Union (TDU) for so-called Third Party countries must be subject to an appropriate customs formality, it is an export.
All goods entering the Customs Territory of the European Union (TDU) from so-called Third Countries must be subject to an appropriate customs formality, it is an import.
In both cases the formality in question is called: customs clearance.
Customs clearance consists of translating all your physical transport operations into customs language. The main prerequisites for customs clearance are: the commercial invoice, the bill of lading and all the documents assigned to a particular regulation. The customer is required to provide us with exhaustive information that is true to the reality of what is entrusted to us for customs clearance.
Customs clearance helps to enforce international trade rules and to enforce countries' different tariff policies.
As a result, all the elements transmitted by importers and exporters, and transcribed into customs language by the declarant, will give rise to the allocation of the associated duties and taxes (customs duties, value added tax: VAT, other taxes).
Traxis Customs accompanies you to clear any type of flow but also fits in the fight against counterfeiting, therefore we cannot be held responsible for false declarations of value, species or origin that would be "deliberately" committed by our customers.
It is important to call upon reliable partners who have, at the very least, the approval of registered customs representative to carry out this operation in order to avoid all disputes and blockages. Traxis Customs holds the approval of registered customs representative as such we are competent to clear all types of import, export and transit flows on your behalf.
For our express or cargo procedures we use the DELTA services, in line with the French Customs, they allow us, after having integrated the data/data of our customers into our tool, to communicate them in real time without the need for paper filing.
This assures you:
- The dematerialization of 100% of customs declarations
- Customs clearance of goods 7 days a week and 24 hours a day
- Rapid transmission of your supporting documents for tax returns and tax returns
- An archiving of all the declarative elements
For example, for your imports, Traxis Customs is able to clear customs in advance, i.e. even before your goods arrive in one of the European Union countries.
1 - The identity card :
All companies that import or export goods outside the European Union must be registered Economic Operator Registration and Identification: EORI, and have some sort of importer and/or exporter identity card when :
- They are established in France ;
- They are established in a country outside the European Union and are not already registered in another Member State of the European Union.
This number allows the customs authorities to identify the different operators. It is composed of the structure of the SIRET number according to the scheme: EN + SIRET. For import and export, it is essential for your declarant to carry out BtoB customs clearance.
On the other hand:
- Undertakings whose registered office is established in another Member State must be registered in the same Member State.
If you are an e-commerce company, Traxis customs is able to put you in touch with a French tax representative who will take care of all the formalities related to value added tax and thus accompany you in your development.
- Individuals not carrying out activities in connection with customs legislation will not need to have an EORI number.
To check the registration you can click below.
2 - The invoice :
The commercial invoice is compulsory for both import and export. It must include all the information useful for customs clearance such as the name of the sender, the name of the recipient, the intra-community VAT number and/or the EORI (Economic Operator Registration and Identification), the value of the goods and all related costs such as transport costs, detailed description of your products, incoterm, etc....
3 - The bill of lading :
It contains information useful for the declaration such as the weight of the goods transported and sometimes even the incoterm if the latter is not present on the invoice.
- The DNA from your merchandise:
In order to clear customs, the customs declarant must also dissect the A.D. N of your product. To do so, he will rely on specific elements related to the following three pillars:
The tariff species, origin and value of your goods.
The tariff type is the name assigned to your goods in the Common Customs Tariff and corresponds to the commercial description which must be indicated on your invoice.
In particular, it shall determine
- The applicable domestic tax rate
- The rate of duty
- Safety standards (EC type) or sanitary or phytosanitary formalities
- Trade policy measures (such as tariff suspensions, anti-dumping duties, quotas)
- Prohibitions or embargoes
A precise nature of goods will allow the declarant to find the exact nomenclature and to avoid generic terms such as samples, gifts, equipment...
To go further...
The Integrated Automated Tariff Reference System (RITA Encyclopedia) is a tool that allows you to search for tariff nomenclatures, estimate duties and taxes, and view national and EU regulations applicable to customs clearance.
The Integrated Tariff of the European Communities (TARIC) can also be consulted directly on the European Commission's EUROPA website. It allows you to search for tariff nomenclatures, estimate customs and anti-dumping duties, and view the EU regulations applicable to customs clearance.
The origin is initially said to be non-preferential and must above all be distinguished from the geographical origin of your goods.
In the first place, non-preferential origin is used for :
- Applying traditional EU trade policy measures (quotas, anti-dumping duties, etc.)
- To determine foreign trade statistics
- Enter the famous origin marking ("made in")
In order to promote the competitiveness of the European economy, Free Trade Agreements (FTAs), Economic Partnership Agreements (EPAs) and unilateral concessions (e.g. GSP) have been concluded by the EU and allow for the benefit of tariff preferences ranging from the reduction to the elimination of customs duties.
When imported or exported products fall within this framework, the origin becomes preferential.
Preferential origin must always be justified by the production of documents
- The movement certificate EUR.1
- The EUR-MED certificate in the pan-Euro-Mediterranean area
- A EUR.2 form under the agreement with Syria
- The certificate of origin Form A (on import for products originating in a GSP beneficiary country which has not yet introduced the REX system)
Or the affixing of a speech
- A declaration of origin: "The exporter of the products covered by this document (customs authorisation No. FR.../...) declares that, unless otherwise clearly indicated, these products have preferential origin...", may be made out by any exporter if the value of the consignment does not exceed EUR 6 000, and without a value limit by an exporter approved (EA) or registered (EE-REX system) by the customs authorities of the exporting country.
To go further...
- On import
The customs value is determined on the basis of the transaction value, i.e. the price actually paid or payable for the goods when sold for export to the customs territory of the Union (TDU).
But that's not all, it should be added:
- The costs of transport and insurance, handling and loading to the place of entry on the TDU.
- Commissions on sales;
- Container and packaging costs ;
- The cost of inputs ;
- The amounts of royalties and licence fees ;
- The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods accruing directly or indirectly to the vendor; and
On the other hand, you can subtract this value:
- Transportation and related costs after the goods have been introduced on the TDU ;
- Post-importation work expenses
- Duties and taxes related to the importation or sale of goods
- Reproduction rights
- Commissions on purchases
- Interest for deferred payment.
To go further...
- For export
In this case, the value of the goods at the exit of the French territory is retained, increased by the transport costs to the border with distinctions according to the means of transport used.
- At sea, the customs value shall be FOB value at the agreed port of shipment.
- Air, the value for duty is the FCA value - Free Carrier
- Road, the customs value is the French free-at-frontier value
To go further...