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Release of goods for free circulation

Release of goods for free circulation
Administrative procedure regulate the provisions of Articles 11 to 15 of the Customs law. On procedures that operate the customs authorities apply the provisions of the law governing general administrative procedure, unless the Customs law provides otherwise.
The person requiring a decision of customs authorities shall state all facts and circumstances and shall present documents and other evidence relevant for the decision-making.
The decision shall be made without delay and not later than the deadline provided for in the law governing general administrative procedure.
A written decision of the customs authority, whether it rejects a demand, or the decision is unfavorable for a person requiring it, shall contain the reasons for such decision and the right to appeal.
If the customs authority accepts the request in its totality, it may give the approval of the request on the request itself.
Against a decision taken in the first instance by the customs authority in an administrative procedure, the appeal may be logged at the Commission for appeals of the Customs Administration. The appeal does not retain the implementation of the decision.
Against a second instance decision taken in an administrative procedure, the judicial protection in administrative matters may be initiated in the competent court, according to the provisions of the Law on Administrative Disputes. 
Release  of goods for free circulation  means a procedure relating to imports of foreign goods which, after the termination of the procedure,  i.e. after the payment of all prescribed  import duties, taxes, excises and other charges, foreign goods acquire the status of domestic goods.
To be released for free circulation, goods must be included in the declaration for the procedure of release of goods for free circulation. The documents needed for the operation of the procedure must be attached to the declaration and the goods included in the declaration must be delivered at customs post to which they have been declared. 
Where a consignment is made up of goods falling within different tariff classifications, and the classification of goods and drawing up the declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authority may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff classification of the goods which are subject to the highest rate of duty. In that case, the customs debt is computed based on the highest rate. 
The goods released free circulation at a reduced or zero rate of duty because of their end-use for determined purposes, remain under customs supervision. Customs supervision shall end:
  • where the conditions  for more favorable duty rate or free of duty treatment cease to exist,
  • where the goods are exported or destroyed, or
  • where it was allowed that the goods are used for other purposes than those prescribed for the application of more favorable duty rate, providing the import duties had been paid.
Goods released  for free circulation shall loose the status of domestic goods where the declaration for release for free circulation is invalidated after release to the declarant and where the amount of  import duties payable on those goods are repaid or the customs debt is written off.

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