Сustoms services

Because of the fact that we deal with the transportation of cargos on the territory of the EU and outside of it on a regular basis, our company quite often comes across the issues of proper document execution.

 

In order to simplify our cooperation with our clients, we are offering the services of the execution of customs documents, cargo customs clearance as well as other kinds of assistance related to customs issues.

List of the services that we offer:

  • Consultations and assistance related to customs issues;
  • 42 Procedure; Release of goods into free circulation with the exemption from taxes, for their delivery into another member-state of the EU;
  • Import customs clearance;
  • Export customs clearance;
  • Execution of the T1 transit declaration;
  • Filling out and submitting customs documents to the customs on behalf of a client;
  • Customs handling of temporary admission of goods with full or partial exemption from taxes;
  • Customs handling of temporary exports;
  • Stock report

You can have a look at a more detailed description of services in the section “Detailed Information about Customs Services”

If you have any questions about our prices, please contact us by phone +372 504 3425 or send an enquiry by e-mail info@delex.ee.

DETAILED INFORMATION ABOUT CUSTOMS SERVICES

 

Movement of goods on the territory of the EU 

One of the earliest and the most important achievements in terms of commercial activities within the countries of the European Union has been the establishment of the Customs Union. Participants in the Customs Union have equal tariffs for the goods imported into their territories from other countries and do not collect customs fees inside the EU. The organisational structure of the Customs Union of the countries of the European Union is extremely complex, which is why a great number of rules have been drawn up pertaining to the external import and export of goods, while there is a complete absence of internal regulation.

 

The Customs Union of the European Union acts as a protective barrier, which surrounds the market of member-states, providing free internal movement of goods as well as control over the transactions of import and export.

Control over the activities of the Customs Union of the EU at the local level is exercised by way of 28 national customs administrations of member-states, which act as a single whole. Control over the movement of goods is exercised at external borders (harbours, airports, ground-based border-crossing points) and on the territories of the EU.

The main field of activity of customs administrations involves the movement of commercial goods, but they also deal with checking up on passengers for the presence of dangerous or illegal items (guns, drugs, foods, and the items that are potentially dangerous for animals and people).

 

Declaration of goods

 For companies dealing with international trade and cargo shipping, the EU has developed the Single Rule Book, including the regulations on the declaration of goods and customs clearance, which are valid throughout the entire territory of the EU. If you are in a possession of all of the required documents issued by the customs authorities of the EU, the goods can be moved and sold freely in all of the member-states.

The import of goods from the countries that are not member-states of the European Union must be accompanied by the execution of special documents, which include:

  • Drafting out the customs declaration (if goods are meant for sale).
  • Provision of the required accompanying transport documents.
  • Payment of taxes and duties, imposed upon imported goods.

In order to calculate import duties, the following indicators should be taken into account:

  • Price of goods,
  • The rates, in accordance with customs tariff,
  • Current currency exchange rate.

Export of goods from the EU into third countries cannot be done without filling out the export customs declaration, which is an international document that confirms the export of goods. In the European Union, all of the export declarations are filled out in electronic format. Every single forwarding agent has an access to the all-European customs server, where you can have your declaration pre-filled at the location of the cargo. At this stage, customs officials of the state where customs clearance is taking place can demand for granting the access to goods for inspection.

 

The export declaration is an accompanying document for all of the goods of the European origin, and it must be provided with a stamp at the customs clearance point in the country of dispatch.

In addition to import and export declarations, another important document is the transit declaration (T1). If you have it, you will be able to move goods freely throughout the territories of the member-states of the EU (however, the goods must not be sold until customs clearance is done).

 

42 Procedure (IM 42) – goods arrive at the European Union from a third country. In Estonia, cargo customs clearance is done, after which the goods are sent to the final buyer in one of the member-states of the EU. Cargo customs clearance is done in Estonia, and customs duties are paid, if necessary, after which customs-cleared goods are sent further to the final buyer. The imports value added tax must be paid by the recipient of the goods in the member-state of the EU, at the point of destination of the goods. It is really important to make sure that the recipient of the goods has a valid VAT number.