- Moving into the logistics chain –Union Customs Code

Lisbon 26/5/2016Hilde BruggemanJan Van Wesemael

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Temporary Storage - legal basis Regulation 952/2013 laying down the Union Customs Code:

art 5(17); art 145-149 EU delegated regulation 2446/2015 “delegated act”: art 115-

118 EU delegated regulation 2447/2015 “implementing act”: art

191-193 Guidance on Customs Formalities on Entry and Import

into the European Union

No further boring you with legal provisions

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Temporary storage Only possible with an authorisation

Conditions : – Established in the EU– Guarantee in place– Provide assurance of proper conduct of

operations – Keep approved records– AEOC : deemed to fulfill last two conditions

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Temporary storage– Remain status (no customs regulation)– 90 days instead of 45 /20– Possibilities transfer between TS

authorization holders– Guarantee obliged (reduction or waiver is

possible)– Responsibilities authorization holder

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Temporary Storage – what?= Legal situation of non Union-goods

- that are stored temporarily (max 90 days)- under customs supervision (in a TS facility)

before being released for free circulation, placedunder a customs regulation /special procedure or exported outside the EU

= way to defer the full customs declaration + payment of taxes until the end of storage period

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Temporary storage – where?Where?Goods to be stored on authorised premises, so called temporary storage facilities (TSF), situatedwithin an airport or sea port, at the borderORAt an inland location

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Temporary Storage – where

Goods can be moved between TSFswhile under temporary storage without NCTS documentImpact UCC on transshipment movements

= way to extend the storage period= way to facilitate the oncarriage to inlanddestination

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Temporary Storage – by whom

anyone involved in the movement of goods that are imported from outside the EU, e.g. as a freight forwardercustoms agentwarehousekeeper / container terminal transport companyshipping company (when established in the EU) or

ship agent

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Temporary Storage - limitations

re-present goods intact not break up individual packages except for

essential examination or preservation purposes. goods can only be unpacked when cleared to a

customs procedure, re-exported or released for free circulation.

90 days9

Movement of goods under TS as “extended gate”What is possible?

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Temporary Storage Facility Movement between 2 TSF’s as from 1/5/2016

TS-authorisation holder AEOC - see table next slide

Authorisation holder should keep the recordsCombination terminal- customs- port systems Notification by the operator

Notification in TS-declarationf.e. change CUSCAR with reference of TSF

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Temporary Storage FacilityN° Customs authorities involved N° authorisation holders TS Conditions

one one Depends on analysis fraud risk

Two one Authorisation holder TS should be AEO C

One Two Both authorisation holders should beAEO C

Two Two Both authorisation holders should beAEO C

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Temporary StorageGuarantee as from moment re-assessment

“Guarantee for a potential or existing customs debt”UCC = how to manage guarantees?

Basic principle : 100% for all customs regulations and TS

Amount determined in authorisation (volume+risks= amount of guarantee)

Reduction tot 0-30-50 of 100%- legal basis(art. 158 UCC IA and 84 UCC DA)

Comprehensive guarantee (calculation reference amount, levels of reduction)

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AEO and logistics Additional criteria as from 01/05/2016

– Demonstrate practical standards of competence or professional qualifications

– Have a satisfactory compliance history in other taxation area AEO-request : self-assessment is obligatory AEO facilitations :

– Comprehensive guarantee with possibility of reduction or waiver – EIDR : also possible with notification waiver– Condition applying for CC en SA – Transfer of goods under TS (also intra EU)– AEO-S exemption to declare S&S when (re)exporting goods– Limited dataset ENS canceled

Consequences for existing AEO- authorization holders – Customs authorities have 3 year for re-assessment

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Simplified procedures Simplified customs declarations

– Declarations with reduced dataset– Comply with AEO criteria – Additional declaration is needed

Centralised Clearance – Declaration submitted in MS where operator is established – Physical presentation of the goods in other MS – criteria : AEOC– Customs regulations : free circulation, warehousing, temporary

admission, end-use, Inward/Outward processing, (re) export– excluded : transit, free zones, temporary storage– Different types of declarations possible (also EIDR with

notification waiver)

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Centralised clearance Advantages

- Trade- Centralising customs declarations/ payment duties- Use of one IT application- Competence center- Reduction administrative burden/costs- Higher degree of compliance

- Customs- Optimazing inspections (system based approach)- 50% collection costs

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Centralised clearance • What’s in the guidelines ?

• Combinations CC with different types of declarations (normal procedure/EIDR/SA)

• Exchange of information between supervisingcustoms office and customs office of presentation

• How to deal with statistics and VAT ?

• Procedures during transitionsl period (in function planning IT Work Programme)

• Exchange of information : based on applicable SASP procedures

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Pilot project in Belgium • Kick off meeting : 29/11/2011 ! • 5 industrial companies and 3 customs agents• Initially started as SASP-request• State of play

• Procedures agreed between BE en NL customs on 08/03/2016

• Authorisations will be granted comingweeks

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Belgium

Goods flow

Data flow

Pilot project BE-NL Netherlands Third countries

customs BE :- Granting authorisation- Supervising customs office

CUSTOMS - BE CUSTOMS - NL

IMPORTERNL company

customs NL :- Office of presentation

Authorisation holderCC

BE company

1

2

Submit declaration

Message selection/release

3 Exchange info verifications/inspections

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Special regimes• Transit

Current simplifications (authorized consignor/consignee) can remain if certain AEO-criteria are met

New : use simplified dataset NCTS (rail, air, sea)

Simplified procedures level 1 en 2 (air and sea) will be replaced by electronic transport document

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Goods leaving the EU Use of Single Transport Contract still possible EAD : no obligation to present document at the

office of exit (only communication of MRN) Export combined with external transit : customs

office of exit = customs office departure transit No T5 when exporting agricultural products. Release

of guarantee AGREX export certificate : exit confirmation

New definition of exporter : for non-EU established persons export declaration under indirect representation

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PoUS• Electronic T2L

• Introduction PoUS-system (planning IT Work Programme)

• T2L and T2LF should be submitted electronically• Use of manifest and invoice declarations < 15,000 EUR

• Authorised Issuer Use of customs manifest > 15,000 EUR T2L and T2LF of any value Conditions /criteria

Satisfactory compliance history in customs /other taxes Access to commercial/customs records Satisfactory procedures for managing customs documentation Adequate IT security to protect system and data

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Thank You

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