Activity processes of brokers in
carrying out operations on the
customs clearance of goods
Azerbaijan, Baku, 7-8 April 2016
Csaba Aros dr. ,major
National Tax and Customs Administration
Hungary
[email protected]
Introduction
Csaba Aros dr.
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35 years old
Married, 2 daughters
Police Academy, University of Law
Been a customs officer since 1998
Worked in different excise field (patrolling, authorization,
reimbursements, post controll)
• AEO, customs post control
• International experience (Sweden, Poland, Slovenia, Italy,
Netherland, Portugal, Lithuania, Israel, Moldova)
National Tax and Customs
Administration of Hungary
• 5 years old – since January 2011 (Govermental
decision Hungarian Customs and Finance Guard
/1867/ –– Customs and Tax Administration
together)
• Baku Customs was firstly founded in 1809
• Approx. 23.000 officials (7.000 customs officers,
16.000 tax officers)
• Totally new structure, new organisations, new
names, new competences
• Still have ranks (only by customs officers)
National Tax and Customs
Administration of Hungary
90 % of the whole tax incomes!
Two levels (local, central)
Local levels: directorates – area of competence:
1 county (or appointed districts in Budapest)
Central level (1) : Central Management
(Budapest) – area of competence: Hungary
Changes…
• 10 years of modernisation process
• Council Regulation (EEC) No 2913/92 (1993-2016) →
• REGULATION (EU) No 952/2013 (May 2016)
• National legislation – keeping in mind, that EU regulation
has priority (HU customs code on implementation of EU
customs code)
New customs code = IT challenge = current IT systems (until
31 Dec 2020) if the EU IT system is not prepared for the
new legal environment
How to approach this topic?
1.
Customs brokers’ view
• Contact person between the client and the
customs authority
• Permanent clients (mainly companies) and
occasional clients (companies/private individuals)
2.
Customs authorities’ view
Customs brokers’s view
Studying the work of brokers (the other side?)
1. How do the brokers select their clients?
2. Connection between the customs brokers
and the customs authority
3. Responsibility of customs brokers
4. Interesting facts
How do the brokers select their
clients?
1. Meeting between customs brokers and their clients
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Prepared client/unprepared client
EORI number
Client with AEO (simplified customs clearence – client + customs tariff number)
or normal customs clearence (more data in xml file)
2. Clarifying the direction (export – import)
Export – trade agreements between countries, rules of origin, measures of prohibition
Import – trade agreements, preferences, Incoterms parities
3. What is the product (goods)?
Detailed description of the product, sample, customs tariff explanatory notes, BTI binding tariff
information) – classification
4. Calculation of customs duties
How do the brokers select their
clients?
• Permament authorisation (order)
Conditions of validity in HU:
1.
2.
3.
Official template (form) www.nav.gov.hu
Authorisation (order)
Submission (rule: by the representative – notifying the client)
From this point it is valid!!
4.
Registry (all over the country)
• Occasional authorisation (order) – for one customs
clearance
IMPORTANT:
emphasis on customs clearence!!!
(Modification of customs declarations, post controls etc.)
Occasional authorisation (order)
Connection between the customs
brokers and the customs authority
• IT connection – xml file
• 6 authorized IT programmes in HU
http://nav.gov.hu/nav/archiv/vam/vaminformaciok/arutovabbitas/felhasznalo
i_szoftverek.html
• Others – special IT team for audit
• Price: 400.000 Huf / year / person / computer (1300
EUR) – all modules (even built in TARIC) + updates
• Scanned documents (order for customs clearance,
calculation of customs duties, invoice, description of
the goods) – jpeg format
Connection between the customs
brokers and the customs authority
Connection between the customs
brokers and the customs authority
Connection between the customs
brokers and the customs authority
What does the customs broker see after
submission of customs clearance?
pile of system messages
Customs brokers’ view - import
Customs brokers’ view – import
Customs brokers’ view - export
Customs authorities’ view
Responsibility of customs brokers
• In case of direct representation
• In case of indirect representation
Violating customs obligations regarding customs clearances = customs penalty
1. Customs debt arises = 50% of the sum
Customs broker reveals: 50%
Falsifying documents, registers, invoices: 200% (+ criminal case)
2. No customs debt: max 3000 EUR penalty
First case + no falsification + no customs debt or max 50 EUR = official
warning
15 days to pay
• Criminal case of minor criminal cases (customs offence)
INTENTION!
Interesting facts
• Service of customs brokers – exempted from VAT
(27%)
• 4 hours – bank transfer (3 banks – immediately)
20-30 EUR / customs clearance
10 EUR - EORI
• Fee for examination of the goods
• Parking fee (15 EUR)
• Renting fee – 400 EUR / month
Customs clearance
Customs clearence
Differences….
AZ customs code:
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22.1 customs broker shall be the legal person implementing the indirect customs representation
23.2 for every customs border crossing point certificates on carrying out activity of the customs
broker should be issued to not less than two legal persons.
MD customs code: Customs Code of the Republic of Moldova no. 1149-XIV of 20.07.2000
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hold, to ensure responsibility for calculated customs payments, two million Moldovan lei (90.000
EUR) under the form of a deposit on the account of the customs authority, or under the form of a
bank guarantee issued on the customs authority’s name;
The rights, obligations and liability of the custom broker are set forth in the law and shall not be
limited by the contract signed between the broker and the person it represents. The customs
broker is accountable before the customs authorities for its actions and, depending on the type of
representation, for the actions of the person it represents.
The customs broker shall be liable, under the provisions of this Code, for violations of the legislation in
force if it can not prove that the violation is due to the guilt of the person it represents.
Differences…
MD Customs Code:
1.
Rights of customs broker
a) to attend the examination of goods and/or means of transport declared by it;
b) to request the customs authorities to prepare customs documents outside the opening hours, or in places other than the customs control zones;
c) to ensure, with the consent and in the presence of the customs officer, prior to lodging a customs declaration, transportation, the operation for determining the quantity of goods, loading,
unloading, transhipment of goods, packing operations of goods, and the opening of premises and facilities where the goods in questions and/or means of transport may be located;
d) to attend the inspections/expertise of goods and/or means of transport, and to be informed about the results of such inspections;
e) to request, in accordance with the norms in force, the refund of overpaid amounts of import and export duties;
f) to request the customs authorities to correct the customs value of goods and/or means of transport.
2.
Obligations of customs broker
a) to declare the goods and/or means of transport in accordance with the procedure laid down in the customs law;
b) to ensure that the customs documents are filled out correctly in accordance with customs legislation, as well as those set forth by the legislation in other fields;
c) to submit, upon customs officer’s request, documents or other additional data required for customs clearance;
d) to ensure that the customs declaration is lodged, as well as other documents set forth by the legislation in other fields, at the concerned customs house, using the customs information system;
e) to verify the authenticity of documents and data received from the persons it represents, according to the type of representation;
f) to present, upon customs officer’s request, the goods and/or means of transport subject to declaration and/or customs control;
g) to attend, upon customs authority’s request, the customs clearance of goods and/or means of transport;
h) to determine, according to the legislation, the customs value of the goods and/or means of transport declared;
i) to be responsible jointly with the customs debtor for the payment of import duties within the period set by the legislation, and to pay the amounts of import duties due to the State budget in
the case when such payment was not made by the holder of the operation;
j) to guarantee the payment of import duties for the goods and/or means of transport placed in temporary storage at its temporary warehouse and in the cases stipulated in the contract signed
with the person it represents;
k) to organise and keep records of performed operations, of goods and/or means of transport placed in temporary storage in its temporary warehouses;
l) to observe the confidentiality of information and data obtained that represent a State secret, commercial or bank secret, or any other secret protected by law, and not to disclose it to the
public;
m) to issue to the persons it represents confirmation documents, in accordance with the legislation in force, which confirm the services rendered;
n) to fulfil the conditions of use and disposal of goods and/or means of transport in respect of which the customs clearance is not finalised, before the release for free circulation or the
conditional release of goods and/or means of transport, in accordance with the customs destination approved;
o) to take sample and specimens of goods, with the permission of the customs authority, at its expenses and before lodging a customs declaration, in order to carry out an inspection (expertise),
or to ensure that such inspection (expertise) is carried out in accordance with the customs legislation;
p) to keep all the documents pertaining to the operations performed within the period set by the legislation;
q) to present to the customs authorities, upon their request, any information with regard to the customs operations performed;
r) to provide the information about any violation of the customs and fiscal provisions to the customs authorities.
Thank you for you kind attention!
Diqqətinizə görə təşəkkür edirik
Csaba Aros dr., major
National Tax and Customs Administration
Hungary
[email protected]