Customs clearance

CHS offers comprehensive customs clearance services reliably and with a long experience. We will help you in all questions connected with customs clearance and customs procedure.

Customs clearance

Forms of customs clearance

  • Placing goods under customs procedure
  • Transfer of goods into a free zone, bonded warehouse or customs warehouse
  • Re-export of goods from the Community’s customs territory
  • Disposal of goods under customs  control
  • Handing over goods to the state

Imports

The Union’s Customs Codex (UCC) defines the possibilities for customs clearance for goods that are imported to a customs territory. The used form of customs clearance depends on the nature, amount, and origin of the goods as well as on the points of departure and destination. The freedom of choice may be restricted by different prohibitions and limitations.

Forms of customs procedure in connection with imports

  • Release for free circulation
  • Bonded transport – transit within the Community
  • Customs warehousing
  • Inward processing
  • Production under customs control
  • Temporary importation

Exports

Export procedure refers to exporting Community goods from the Community’s customs territory. It does not correspond to re-export or exportation to outward processing.  Re-export refers to the exportation of other than Community goods from the Community territory. Outward processing refers to temporary exportation of Community goods from the Community territory to a third country for processing purposes. The sales of good to another Community country is not considered as exports, but trading on the internal market which means that it is regarded as Community sales liable to value-added taxation.

Forms of customs procedure in connection with exports

  • Exportation
  • Outward processing
  • Release for free circulation
  • Transit procedure  (TIR, ATA Carnet, T-declaration)
    • Customs procedures for transit aim at making cargo transport and international trade more flexible. In the Community transit procedure, goods are transported under customs control from the point of departure to the destination, where I it can be cleared. Under this procedure, goods can be transferred in the transit area without paying customs duties and other payments.  The Community transit procedure, however, requires a guarantee corresponding to the amount of customs duties and taxes.
    • The ATA Carnet is an international customs document, which allows its holder to temporarily import exhibition goods, tools for independent practitioners as well as commercial samples into countries, which have joined the Community customs agreement. The purpose of the ATA Carnet is to ease and simplify the procedure allowing for the temporary freedom of customs duties in that the ATA Carnet replaces the domestic export documents in the country of departure, serves as the transit documentation between countries, and as an international customs declaration replacing domestic customs documentation usually required for goods, which have been temporarily imported without paying customs duties.   The Carnet is also an internationally acknowledged guarantee of the possibly levied customs and import duties for imported goods.
  • Customs warehousing
    • Free zones, bonded and customs warehouses are suited for warehousing other than Community goods without time limits – and without paying import duties or taxes. During warehousing, normal handling procedures can be administered to the goods. CHS has 49 000 m2 of modern bonded warehouse space indoors and a large outdoor area in a customs free zone.
  • Inward processing
  • Production under customs control
  • Temporary importation
    • A permission for temporary importation can be granted to other than Community goods, if they are imported into the Community for a defined period of time and will  be used for legally allowed purposes. At the end of the defined time, the goods must be exported outside the community in the same condition as they arrived in the Community. Temporary importation can be freed form import duties either totally or partly.
  • Exportation
  • Outward processing