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News
14. june 2024.
Foreign trade operations
Reexport when the supplier and buyer are from the European Union
28.
november
2018.
november
2018.
Customs
Circulation of goods in a customs warehouse
Goods in the procedure of customs warehousing (foreign goods and domestic goods for import) must remain in the state in which they were placed in the procedure of customs warehousing and they can only be subject to the usual treatment carried out for the purpose of preserving goods, improving their appearance or quality, that is, preparing them for the market or further sales. However, this does not mean that the goods in the procedure of customs warehousing cannot be subject to circulation.
According to customs regulations, the transfer of property of goods under customs supervision, and therefore of goods in the procedure of customs warehousing as well, is not forbidden from the viewpoint of customs regulations. Starting from the provision of the law that a customs procedure is terminated when a new customs approved procedure or usage is determined for the goods in an adequate procedure, it should also be taken into consideration that the Customs Law does not prescribe that the provider of the previous document (in this case declaration for the procedure of customs warehousing) must be the provider of the customs document for any new customs procedure for the goods that was subject to circulation.
Goods delivered to customs authorities obtain the status of temporarily stored goods and can be placed at the facility and under the conditions approved by the customs authority. Temporary storage facilities can be closed areas or enclosed, covered or open areas in which the goods are placed until the determination of the customs approved procedure or use. These are not the same as areas permanently approved for temporary storage of goods which are called temporary storage warehouses. In these warehouses, the procedure of customs warehousing cannot be carried out.
On the other hand, temporary storage of goods can also be approved in customs warehousing facilities in which case both facilities must be physically separated. If temporary storage of goods has been approved in a customs warehouse, the holder of the customs warehouse must keep a record on the temporarily stored goods separately from the record on the goods in the customs warehousing procedure.
While filing a request for customs warehousing approval, the interested party, that is the applicant, is obliged to specify whether the facility in question shall be used only for storing goods in the customs warehousing procedure or it will also be used for storing goods with the status of temporarily stored goods (in the sense of the customs). In cases in which a part of the facility shall be used for temporary storage of goods, it is necessary to specify in the customs warehousing approval request that a part of the facility shall be used for temporary storage of goods. If it is not specified in the customs warehousing approval request that a part of the facility shall also be used for temporarily stored goods and temporarily stored goods still happen to be placed in the approved customs warehouse, penalty clauses become applicable.
The customs warehouse is a place where goods can be placed in accordance with the prescribed conditions approved by the customs authority and which is under customs supervision.
The customs warehouse is primarily used for placing the goods for which a declaration for the customs warehousing procedure was lodged. These are as follows: non-domestic goods, which in that case are not liable to import duties and trade policy measures as well as domestic goods intended for export which, by being placed in the customs warehouse, become liable to the application of measures enforced on the export of those goods pursuant to specific regulations.
Goods placed in the procedure of customs warehousing, pursuant to Article 138 of the Customs Law, can be subject to the usual treatment performed for goods preservation, improvement of its appearance or quality, that is, preparation for the market or further sale. Appendix 24 of the Provision on customs-approved treatment of goods contains a list of the usual forms of treatment of goods, such as: ventilation, spreading, drying, dust removal, simple cleaning actions, package repair, protection against parasites, protection from rust, packaging, unpacking and others.
On the other hand, the space of the customs warehouse can also be used for placing domestic goods, apart from domestic goods intended for export, which, by being placed in the customs warehouse, become liable to the application of measures which are enforced to the export of these goods pursuant to specific regulations. Moreover, non-domestic goods processing in the space of the customs warehouse is also possible, within the inward processing procedure or within the procedure of processing under customs control, pursuant to the conditions for implementing these procedures. In these cases, it is important to point out that even though the goods are physically located in the customs warehouse, they are not liable to the implementation of the customs warehousing procedure and there is no obligation of lodging a declaration for the customs warehousing procedure.
The customs warehouse is primarily used for placing the goods for which a declaration for the customs warehousing procedure was lodged. These are as follows: non-domestic goods, which in that case are not liable to import duties and trade policy measures as well as domestic goods intended for export which, by being placed in the customs warehouse, become liable to the application of measures enforced on the export of those goods pursuant to specific regulations.
Goods placed in the procedure of customs warehousing, pursuant to Article 138 of the Customs Law, can be subject to the usual treatment performed for goods preservation, improvement of its appearance or quality, that is, preparation for the market or further sale. Appendix 24 of the Provision on customs-approved treatment of goods contains a list of the usual forms of treatment of goods, such as: ventilation, spreading, drying, dust removal, simple cleaning actions, package repair, protection against parasites, protection from rust, packaging, unpacking and others.
On the other hand, the space of the customs warehouse can also be used for placing domestic goods, apart from domestic goods intended for export, which, by being placed in the customs warehouse, become liable to the application of measures which are enforced to the export of these goods pursuant to specific regulations. Moreover, non-domestic goods processing in the space of the customs warehouse is also possible, within the inward processing procedure or within the procedure of processing under customs control, pursuant to the conditions for implementing these procedures. In these cases, it is important to point out that even though the goods are physically located in the customs warehouse, they are not liable to the implementation of the customs warehousing procedure and there is no obligation of lodging a declaration for the customs warehousing procedure.
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