Customs warehouse service
WHAT IS EXPORT CLEARANCE AND WHAT IS IT ABOUT?
Not always goods undergoing customs procedures are immediately marketed in the European Union. In many situations, for various reasons, they are kept in a specially designated place until an appropriate decision is made. In this way, you can suspend the payment of duty or tax for a certain period of time. What other tasks does the bonded warehouse fulfill and how is it organized? Check it out below.
Types of bonded warehouses
Two basic groups of bonded warehouses can be distinguished. On the one hand, these will be private warehouses, where only the operator of such a warehouse can store goods. There are also public bonded warehouses next to them. They are of a service nature, so any person can use them. The basis for such service will be an agreement concluded between the warehouse and the person entitled to use the appropriate customs procedure. There are three types of public bonded warehouses:
- a customs warehouse of type I, under the responsibility of the holder of the authorization and the person entitled to use the customs warehousing procedure,
- type II limits the responsibility for the goods to the holder of the procedure,
- finally, a type III warehouse run by the customs authorities themselves.
Currently, there are no type III bonded warehouses in Poland.
Can anyone run a bonded warehouse?
In order to run your own customs warehouse, you must submit an application for an authorization. Appropriate attachments should be added to such a document, submitted to the head of the customs and tax office appropriate for the place of storage.
- established in customs territory of the European Union,
- ensuring proper implementation of operations; the point here is that the economic activity carried out in connection with the customs warehousing procedure should be taken into account when granting the status,
- adequate security must be provided where a customs debt or other charges may arise in respect of goods placed under the customs warehousing procedure,
- the place of the future customs warehouse is also checked by employees for customs supervision and customs control; on this basis, a protocol is drawn up, signed, inter alia, by the applicant.
Therefore, the decision to grant an authorization to operate a customs warehouse is not obvious and depends on the subjective assessment of officials. To increase your chances of a positive application, it is worth using the help of specialists and experts. Embetim can assist you in this regard, helping to prepare and develop the necessary documentation. We will also immediately assess the chances of a positive conclusion to the case, and we will also suggest how to better prepare for the evaluation of officials.
Operation of the bonded warehouse
The customs warehousing procedure allows for certain activities and clearly defines which goods may be admitted to it. They are namely:
- non-Union goods that are not subject to customs duties during storage. The duty and tax payment is suspended until the products are released for circulation on the European market or until re-export to third countries,,
- EU goods not placed under the compulsory customs warehousing procedure may be stored after obtaining the consent of the customs authority. This must be dictated by justified economic needs. This applies in particular to the use of free warehouse space, the storage of goods that have recently been released for free circulation or the storage of goods that undergo customary handling typical for non-EU products,
- storage time in bonded warehouses is unlimited. Only where goods may pose a risk to human, animal and plant health due to their long storage, the office may fix a time limit for discharge of the customs warehousing procedure.
However, goods in a customs warehouse are not completely isolated. A number of operations are allowed that can be performed under the customs warehousing procedure.
Sale of goods in a bonded warehouse
The use of a bonded warehouse for retail sale is prohibited but there are some exceptions to this rule. In general, such sales may be made in the event of the exemption of travelers, members of international organizations, NATO forces or under other diplomatic agreements from customs duties. Internet sales are another exception.
Another example of an exemption from the retail sale ban is the consignment agreement. It is used when the buyer collects the goods before making the formal purchase and settling them with the seller.
Temporary removal of goods
After obtaining the appropriate permission from the customs authority, it is possible to temporarily remove the goods from the customs warehouse. It is used not only to perform customary operations outside the warehouse area, but also in the case of renovation of the facility in which the warehouse is located.
The temporary removal of goods is not the same as their movement under the customs warehousing procedure. Products can be transported between different locations designated in the same license. Transport with goods from the customs office to storage places and from the customs warehouse to the customs office of exit (in the case of re-export) are also distinguished.
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Usual activities
Goods stored in a bonded warehouse may be handled as usual to improve their appearance or commercial quality or to prepare them for resale. However, such acts may not alter the eight-digit CN code.
In order to perform this type of activity, a permit from the authority must be obtained. After that, treatments can be performed on site or a temporary recovery procedure can be used. What activities are allowed as part of the usual treatments?
- sorting,
- maintenance
- change of packaging,
- packaging,
- sampling,
- carrying out technical tests,
- trimming and mixing,
- sticking a mark of compliance with European Union standards,
- sticking labels with translations,,
- and many others, as long as they do not improve the original performance of the products.
All operations should be described in detail before obtaining approval from the customs authorities.
Customs warehouse and temporary storage warehouse
A bonded warehouse is not the same as a temporary storage warehouse. In the case of the latter, the goods can be stored for a maximum of 90 days. No repairs may be performed on the products. On the other hand, goods can only be removed in their entirety.
Magazyn czasowego składowania ma zastosowanie przy konieczności uzupełnienia dokumentacji, przeprowadzenia badań zleconych przez Sanepid lub inne organa oraz przy konieczności załatwienia brakujących formalności.
Goods recordsin a customs warehouse
Another complicated topic is keeping records of goods stored in a bonded warehouse. It is the responsibility of the warehouse keeper or the holder of the procedure. The records are approved by the customs authority.
Entries in the records should be made immediately after the goods have been introduced or taken out of the warehouse. It should also include other relevant information related to the held goods. At the same time, it is allowed to keep documentation not only in paper form, but also through an electronic data processing system. The appropriate computer program must be approved by the customs authorities.
Customs warehouse with a specialist
Keeping a bonded warehouse is not easy. The constant supervision of the customs authorities and the need to submit applications for each operation means a lot of formalities. For this, it is necessary to keep records of the goods stored in the customs warehouse.
Fortunately, you don’t have to deal with this alone. Embetim customs agency will be happy to assist you in overseeing all formalities. We have extensive experience in this field. Thanks to this, we will provide you with the correct storage of the goods. We also provide support and assistance in case of questions
FAQ
It is a separate warehouse under the supervision of the customs authorities. It is used to store non-Union goods until they are released for free circulation. It also allows you to suspend customs and tax duties.
In certain situations, retail sale of goods in a customs warehouse is allowed. It is also allowed to perform customary procedures that will allow the goods to be marketed in the European Union. It is also allowed to transport goods between individual customs warehouses.
Each customs warehouse keeper should keep records of goods. It is checked by the customs authorities and all entries should be made as soon as the event occurs. In this regard, the assistance of companies such as Embetim Customs Agency is extremely useful.
In addition, before you take any action on the products, you must obtain permission from the head of the customs office. However, upon completion of the customs warehousing procedure, the required customs and tax fees must be paid.