The new Customs Law has been harmonized with the Union Customs Code (UCC) of the EU to the greatest possible extent, whereby the conditions have been met for the creation of a legal framework for the implementation of automated exporting-importing systems and customs decrees.
The law envisages a higher degree of protection of the rights of the parties in a customs procedure, shorter deadlines for customs procedures and longer deadlines for parties in certain situations, which means that the main benefit is ensuring more legal security, predictability and uniformity of procedures, the Customs Administration says.
They add that switching to paperless operations and an electronic environment enables more efficient customs operations in line with contemporary needs of companies.
Benefits that companies acquire by having the Authorized Economic Operator (AEO) status
The request for the approval of the AEO status should be filed to the Customs Administration – Department for Authorized Economic Operator and Simplified Customs Procedures in the written form through the form provided within Addendum 4 of the Regulation on Customs Procedures and Customs Formalities. After the request is accepted, a commission is formed which examines whether the criteria and the requirements for the issuing of the AEO approval are met.
Some of the criteria that companies must meet in order to obtain the AEO status: the absence of any serious violations or repeat violations of customs and tax regulations, including the absence of criminal acts related to the core activity of the entity that is submitting the request; having a high level of control of activities and flow of goods through adequate bookkeeping and, if needed, proof of the transport of goods which enables adequate customs controls; financial liquidity and adequate safety and security standards.
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The most important new features of the current Customs Law that pertain to the business community
– the customs bodies and companies can exchange information which are not explicitly required by the customs regulations, especially to the end of mutual cooperation in recognizing risks and acting to prevent them;
– the approval for the procedure of inward processing can be issued without the obligation of having the goods exported again;
– the customs procedure of processing under the customs control and inward processing in the return system are abolished;
– storage of goods in free zones has become a special customs procedure;
– the deadline period for the temporary storage of goods is extended from 20 to 90 days;
– the total period during which the goods can remain subject to the process of temporary import is set at ten years;
– simplifications pertaining to entries in the registers of declarer, centralized customs clearance of goods and self-assessment are implemented;
– mandatory collateral for covering potential and actual debts are proscribed for most customs procedures;
– the period for notifying the debtor from the date when the customs debt is incurred is shortened (from 5 years, as per the previous law, to 3 years); upon the expiration of the deadline, the debtor is no longer informed of the customs clearance debt;
– exemptions regarding payment, in addition to postponed payment;
– implementation of new institutes – errors of the competent bodies and fairness (in which case the amount of exporting/importing costs is either refunded or released);
– complaints against the first-instance decision can be submitted to the second-instance body which is now the Ministry of Finance.
This post is also available in: Italiano