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Simplified procedures

Simplified procedures
Exports of goods of less economic importance in the postal traffic 

The Customs Law, which applies as of the 3 May 2010, in Article101, provides for simplified procedures for the declaration of goods. One of the already applied simplified procedures, contributing to the significant acceleration and reducing the price of the procedure, relates only to exports of so-called “goods of less economic importance” in the postal traffic. This procedure   applies from the end of 2011 and includes the exports of parcels of the total value up to 1000 Euros for entrepreneurs and economic companies. Consequently, the entrepreneurs and economic companies established in the Republic of Serbia are enabled to orally declare for export the postal parcels of less economic importance followed by an invoice. So, in any unit of the postal net of the Republic of Serbia – PTT (Post, Telegraph and Telephone) the above mentioned parcels may be delivered. Postal parcels (letters  and packages) may be sent, i.e. exported without  restrictions in terms of frequency and in terms of the recipient abroad i.e. the recipient may be a natural or legal person. Conditions that restrict the use of this procedure are:
  • value of a parcel up to 1000 Euros,
  • obligation  to possess  a prior consent required for exports of certain goods,
  • prohibition to export certain goods, provided for in the Customs law,
  • ban on transportation of certain goods by post, 
  • parcels whose export must follow the certificate of origin. 
Delivery of postal parcels at the post office
 
The exporter, i.e. the sender of goods, delivers postal parcels at a unit of the postal net of Serbia filling the form CP72 (annex 1), which represents a simplified declaration. This form includes the main information on a sender and on goods. Postal operator is obliged to control the content of the parcel. If during the control was found that the parcel may be sent, the postal operator  accepts the parcel and certifies the form CP72 in six copies. One copy of the filled and certified form the postal operator shall give to the exporter, as the proof that  goods for export were delivered. In accordance with Article 190 of the Regulation on customs approved  treatment of goods, these parcels shall be deemed  declared to the customs authority in the moment they were accepted by the postal operator. After that, the postal operator delivers above mentioned parcels to the post office responsible for customs procedure. There are three such post offices in Serbia for the moment, in Belgrade, Novi Sad and Nis.
 
THE AUTHORIZATION FOR DRAWING UP THE STATEMENT ON ORIGIN OF GOODS ON THE INVOICE
 
The concept
 
This authorization allows the exporters of goods that are exporting to countries with which Serbia has signed and ratified a free trade agreement to confirm the preferential domestic origin of goods by making the statement on the invoice. The value of the consignment in this case is not limited.
 
Customs Administration may authorize an exporter to make the statement on the invoice if the following conditions were met:
  • the exporter is at the same time the producer of goods for which the above mentioned authorization is required, or he is in such relations with the producer that he may provide proofs that the conditions for the status of goods of the domestic origin were met,   
  • the exporter makes frequent consignments of products for which this authorization is required,
  • the exporter in the past did not have evidence of disputed origin,
  • the exporter has at least one employee who has knowledge about the  rules of origin of goods,
  • the exporter at the time of application no overdue debts relating to public payments.
Exporter which severely violates or repeatedly violates the provisions of customs legislation cannot be authorized for this procedure.
 
Application for the authorization
 
The request for issuance of the authorization  in question shall be submitted to the customs office responsible for the place where the main accounting of the applicant is located.
 
The request must include:
  • the tariff heading and a detailed description of the product for which authorization is required,
  • list of countries or territories to which the products will be exported,
  • free trade agreement on the basis of which the authorization is required,
  • the legal basis on which every product acquired its origin (wholly obtained product, sufficiently processed or sufficiently worked product, cumulating of the origin etc.),
  • which products, included in the request for an authorization to make this statement, were exported during the last year as products with the origin and to which countries,
  • what is the estimated number of future yearly export deliveries of goods with a certificate of the domestic origin, 
  • evidence of the existence of business relations between the producer and the exporter (if the exporter is not at the same time the producer of goods).
A statement shall be attached to the request in which  the applicant shall announce that:
  1. he will make  the statement on the invoice  only for  products fulfilling the conditions governing acquisition of origin, as well as other conditions envisaged in an free trade area agreement (for example the obligation of a direct transport, the prohibition of the drawback or  remission  of customs duties etc.),
  2. he will present at any time every document requested by the customs authority, 
  3. he accepts any review of accounting and production conditions for the goods in question, 
  4. he bears full responsibility for inaccurate statements on the origin of goods, incorrect application of rules of origin, or improper use of the authorization, 
  5. statements on the invoice will be signed exclusively by a person, who knows the rules of origin,
  6. applicant shall maintain proper records of statements relating origin  made on the invoice which, along with the evidence, will be kept for at least three years from the date when they were made.
Besides, he shall attach evidence on which his assertions in the application are based.
 
Examination and approval of applications 
 
A customs office reviews an application and, if it is in order, prepares the opinion about it, which, together with documents included in the application, sends to the Department for the origin of goods of the Customs Administration, in order to control the preferential business of the applicant. Comprehensive control of preferential exports will take place at the premises of the applicant and the opinion will be returned to the competent customs office, which  shall make the decision within 60 days of the submission of a proper request. If all the above mentioned conditions are met, the decision authorizes the applicant to make  statements of origin on the invoices. 
 
Within the authorization  the exporter obtains a customs approved number (for example RS/528/12), which consists of the international code for Serbia, ordinal number of the authorization  and the year in which the authorization was granted.
 
Authorization to make statements regarding the origin of goods on the invoice is issued for an unlimited period.
 
However, where the customs authority finds incorrect use of the authorization, it shall without delay initiate the proceeding for the reexamination of the authorization, which may lead to its withdrawal.
 
SIMPLIFIED DECLARATION OF GOODS IN THE IMPORT OR EXPORT PROCEDURE
 
Within many simplified procedures which Customs Administration applies on the basis of the Customs law of the 2010, is the simplified procedure for declaration of import goods in the premises or areas of the recipient or, in the case of export goods, in the premises or areas of the supplier.
 
In fact, this is the possibility for a recipient or for a supplier of goods to declare them for an import or export customs procedure without being obliged to deliver goods to the customs authorities. It means that an exporter of goods may declare gods to be placed under the customs procedure and, after receiving a notice that the customs authority has received the declaration, may transmit the goods from his warehouse to the customs border post of destination. In an import customs procedure, it means that the recipient of goods may receive goods placed under the transit procedure in his premises, without presenting these goods, as well as the transit document that follows them, to the customs post of destination. Besides, he may place goods under the customs procedure without being obliged to deliver them to the customs post.
 
Conditions for authorization
 
A company can get an approval for a simplified declaration of import or export goods if the following requirements are met:
a company has its registered office in the Republic of Serbia;
  • a company, or a person authorized by it, submits electronic documents for customs clearance or makes electronic accounting records of goods;
  • in the last three years a company has not been found responsible for serious violations or repeated misdemeanors  of  customs regulations;
  • a company establishes a system of control of the engaged transporters, in the sense of a strict respect of regulation:
  • a company prepares an internal directive determining the place within its premises where a vehicle with goods declared for the simplified procedure will be placed,
  • a company gives a written agreement to bear expenses which may arise regarding transports, exits for the purpose of customs clearance outside the areas or premises where the customs clearance normally takes place, or overtime work of the customs officer in performing the required procedure, 
  • a company intending to export goods followed by the evidence of preferential treatment, provided that the value of goods exceeds 6.000 euros, must possess the status of so called “approved exporter”.
Submitting of application
 
Application for  the approval shall be submitted to the customs office responsible for the place where the main accounting of an applicant  is located.
 
One application may contain more import or export procedures, as well as more areas or premises within the same customs office. 
An application must contain the data on:
  • applicant (the name, domicile, identification number, taxpayer identification number),
  • authorized representative (name,  personal identification number, position within a legal person, telephone number, electronic address), 
  • agreement on representation (if the applicant is not at the same time the submitter of documents),
  • data on customs agent (name, personal identification number, telephone number, electronic address) and an attached proof of passing the customs examination,
  • data on goods (commercial name, customs code with an Ex – number, required customs procedure, number of envisaged procedures at a monthly level,
  • for an export procedure, the number of authorization to make the statement on the origin  on the invoice,
  • number of the approval for procedures with an economic impact, if such impact exists,
  • mode of transport (road, air, railway etc.), one or more,
  • data on banking guarantees  providing  for security of  eventual customs debt,
  • customs post of dispatch,
  • border customs posts,
  • premises from which the goods will be dispatched or to which they will be delivered,
  • a way of the announcement of a dispatch or delivery  (telephone, fax, electronic address),
  • deadline for submission of supplementary declaration,
  • additional information which may influence the decision making (obligatory information on  customs classification of goods, obligatory information on the origin, licenses from competent authorities and  the like).
A customs office examines the  received application. If an application is not complete, the customs office will invite the applicant to supplement it.
 
Approval
 
Customs office shall approve a request not later than three months after the date of receipt of a correct request. A single approval is issued for all export or import procedures, as well as for all places suitable for dispatch or delivery of goods. The deadline for submission of a supplementary declaration shall be indicated in the approval.
 
After that, the supervisory customs post shall assign to a holder of the approval customs seals that enter into the record of the customs post, which shall be compared with the record of the holder of the approval.
 
Validity of an approval is not time limited, but for the moment, and taking into account  the time limited validity of banking guarantees, its validity depends on the validity of banking guarantee and it shall be prolonged if a new banking guarantee is submitted.
 
Change or withdrawal of an approval
 
A holder of an approval is obliged to inform the customs office about all circumstances that have arisen after the approval and which may influence its application. Changes of an approval are possible and are made on the request of its holder, applying the same procedure as for issuing of the approval (opinion of the customs office, opinion of the working group). 
 
An approval may be revoked, cancelled or suspended in accordance with Articles 14 and 15 of the Customs law and Articles 5, 199, 205 to 208 of the Regulation on customs approved treatment of goods  where incompatibility with  conditions for an approval has been found, or where it is reasonable to believe that an act which may be subject of criminal proceeding has been done. In the first case, the holder of the approval shall be left a deadline of 30 days to eliminate irregularities or incompatibility in his work, and if he does not proceeds accordingly, the approval shall be suspended for 30 days, and after that cancelled. 
 
Procedure after an approval for export
 
After loading the goods in a vehicle, a holder of the approval must place the vehicle in the space provided in the internal guidelines and declare goods for the customs procedure. If there are no irregularities, electronic data will reach the customs post of dispatch and it shall be considered that the simplified declaration was accepted at that time. Information System of the Customs Service  (ISCS) automatically sends return message to inform the declarant on the receipt of electronic data and automatically accepts the declaration.
 
If within 30 minutes after sending a return message the customs officer does not decide to examine the declaration or to inspect the goods, ISCS after the expiration of the said time terminates the proceedings and informs the declarant on the number of declaration. Only then, it allows the declarant to print the declaration, to put customs seals, if needed, and to forward goods to the customs post.
 
If there is a need for a control of goods, the customs officer informs the declarant by fax or electronic mail or, without warning, undertakes the control in the premises indicated in the approval.
 
He makes a record on  findings during the control and terminates the proceeding.
 
Dispatch of goods is done using the rules for the normal procedure. A copy of the simplified declaration and other documents shall be submitted to the border post. The receipt of goods and their exit in ISCS shall be confirmed in the border post, and all required documentation shall be certified there. 
 
If goods are dispatched under cover of a TIR carnet, the border post firstly confirms the receipt of a simplified declaration, then processes the TIR carnet and confirms the exit under cover of the carnet. A deadline, in which the holder of an approval shall submit to the customs post of dispatch a supplementary declaration, followed by complete documentation from boxes 40 and 44, is indicated in the approval. This is the declaration under which goods were already dispatched, and which has been only physically forwarded to the customs post of dispatch. Control of the declaration is carried on in the customs post and, if it is in order, the procedure in the ISCS shall be terminated and the certified copies sent to the submitter.

If during the control irregularities were found, the holder of the approval  may be checked and the approval may be withdrawn.
 
Proceeding after an approval for import 
 
Regarding imports, the proceeding begins in a border post where goods are declared for a transit procedure under the rules applicable to a normal procedure. After  arrival  of goods to the place determined in the approval, the holder of an approval issues to the transporter a certificate  that he received transit declaration and  goods.  He  drives the vehicle to the place determined by internal directive and, declares goods on the basis of the accounting document, within a time limit determined for the delivery of goods under a transit document. Than the approval holder issues a certificate to the transporter proofing that he has received the transit declaration and goods. Electronic data arrive to the  competent customs post and it is deemed that a simplified declaration is accepted at this moment. ISCS automatically sends a return message on receipt of electronic data, certifies receipt of the transit document and automatically accepts the declaration.
 
If within 30 minutes from the moment a returned message was sent the customs officer does not decide to examine a declaration or to inspect goods, the ISCS terminates the proceedings and notifies to the declarant  the number of declaration. Only then, he allows to the declarant to print the declaration and to unload goods.
 
If there is a need to inspect goods, the customs officer informs the declarant by fax or electronic mail or, without warning, undertakes the control in the premises indicated in the approval. He makes a record on findings during the control and terminates the proceeding.
 
If during an unloading of goods it is found that the real status is not in accordance with the declaration, the holder of the approval shall immediately stop unloading and  inform the competent  customs post which shall control the goods.
 
The treatment of simplified declarations in the sense of annulment, change, amendment as well as occurrence of the obligation to pay is done in accordance with the Customs Law and the Regulation on approved treatment of goods as for normal declarations.
 
A deadline in which a holder of  the approval shall submit to the customs post of delivery a supplementary declaration, followed by complete documentation from boxes 40 and 44, is indicated in the approval. This is the declaration under which goods were already delivered, and which is only physically transmitted to the customs post of delivery. Control of the declaration is carried on in the post and, if it is in order, the procedure in the ISCS shall be terminated and the certified copies  sent to the submitter. 
 
If during the control irregularities were found, the holder of the approval  may be checked and it is possible to withdraw the approval.
 
 If goods are dispatched under cover of a TIR carnet, the number of  TIR  carnet is entered in the simplified declaration – accounting document and the carnet is discharged  by the simplified declaration. The complete procedure, including the submission of supplementary declaration shall be recorded on the TIR carnet coupon.
 
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