Import clearance
WHAT DOES THE IMPORT CLEARANCE LOOK LIKE?
Every entrepreneur trading with companies located outside the European Union meets with customs clearance. On its basis, goods are admitted to trading on the target market. Check what the procedure for such customs clearance looks like and what fees it involves. Also find out what documents will be necessary for it. And if you need help, please use our support for customs clearance.
Types of clearance in the „import” procedure
The procedures of import customs clearance provide for three control cases:
- final customs clearance, most often encountered when the goods are to be traded on European markets. In this case, it is assumed that the transported products will not return outside the EU,
- temporary customs clearance, also known as conditional clearance, occurs when imported goods are exported back from the EU for a specified period of time. Such a situation applies, for example, to various types of fairs and exhibitions. The participating objects, after being presented to the public, return to their home country,
- deferred customs clearance applies to special cases. When a given office cannot complete the procedure, due to the lack of appropriate technical facilities or for other compelling reasons, it may transfer the control to another Customs office.
The above breakdown concerns the nature of the import of goods. However, we can additionally distinguish two degrees of accuracy in the performance of procedures:
- simplified customs clearance, which accelerates the traffic at the border and facilitates the positive transition of the entire procedure. However, only companies recognized by the Customs Office as trustworthy can use it. This type of check-in can be performed anywhere, provided that the place has been recognized by KAS as a safe place and adapted to check-in in the simplified procedure.In this case, the VAT payment may be made when settling the tax return (VAT-7 submitted monthly or quarterly VAT-7D),
- ordinary customs clearance, requiring a complete set of documents and taking a little longer. You also have to pay customs duty and VAT,
- fiscal customs clearance, which took place in another country of the European Union. For example, goods that enter Poland through a port in Spain undergo import customs control in that country. On the other hand, the VAT payment is deferred until the submission of the JPK_V7 file (formerly the VAT-7 declaration), and the tax is paid at the place of residence in accordance with the intra-community settlement
The selection of the appropriate procedure depends, therefore, on the status of the company, the destination of the cargo and the use of the transported goods (for the European market or only for the duration of the exhibition). By using the support of our Agency, you do not have to worry about what procedure will be followed. Thanks to our knowledge and experience, we know in advance how the entire procedure will go and we will notify you if you need to supplement or pay for anything before the goods leave the Customs Office.
What is import customs clearance?
Customs procedures in force in Poland are established by KAS, i.e. the National Revenue Administration. Clearance is carried out in customs and tax offices. It is similar in the case of importing goods into the territory of the European Union.
The main purpose of customs and fiscal control is to check the compliance of all documents and to collect appropriate fees, such as tax or customs. After passing the entire procedure, the goods are admitted to trading on the EU market: both in Poland and in other countries belonging to the community.
Goods transported across the border must comply with current regulations and international agreements. In the case of the external borders of the European Union, agreements signed by the community of states are in force. Therefore, all goods imported from outside the EU are subject to import clearance, while transport between countries associated in the Customs Union is exempt from this obligation.
To avoid possible inconsistencies or a prolonged procedure, it is worth using the support of a specialist. A significant benefit may be the acceleration of border crossing in the case of payment. Under the standard rules, the goods may leave the Customs Office in the event that the customs and tax duties are credited to the account of the intermediary agency or the Office itself.
Step-by-step import clearance
Importing goods from outside the EU requires going through all stages of customs control. What does the import clearance look like step by step?
First, a customs declaration must be made. They can be made in paper or electronic version. The latter method is recommended because it speeds up the entire procedure. The notification is submitted with the help of the AIS / IMPORT system on the PUESC platform (Platform for Electronic Tax and Customs Services). It is enough to send the XML file with the completed information to the mentioned system. If everything is submitted correctly, the document will obtain the status of PZC (Certified Customs Declaration).
The required documentation should also be attached to the notification. It is primarily an invoice and a bill of lading, but in most cases additional documents are required.
Finally, customs and fiscal duties are paid. You have 10 days from sending the customs declaration.
However, at the border itself, the summary declaration must be presented in an electronic form. Then the goods travel the customs route – the section between the border crossing point and the terminal, where the Customs Office is located, where the products are released for circulation or put into service.
How long does import clearance take?
If all documents are properly prepared and the application is timely sent and paid for, the entire procedure will not take long. The situation is much worse when there is no document at the last minute. Obtaining it from an exporter may take from several hours to even several days. During this time, the transported products cannot be admitted to trading on the European market.
Therefore, it is worth using our support. Embetim employs qualified customs agencies who are well-versed in all aspects of importing goods from outside the EU. Additionally, they have experience in working with Polish Customs Offices. Provide your goods with a fast and safe crossing of the border.
Import clearance in the UK – what does it look like after Brexit?
Big changes took place in the case of trade with Great Britain. After leaving the European Union, the import and export procedures changed significantly. For example, safety and security declarations are required for all goods imported from the UK. An export health certificate for POAO is also required. There are physical checks at the border for animals and plants or derived products.
Our specialists are fully aware of all the new regulations for trading with Great Britain. If you are interested in transporting goods to or from the islands to the European Union, it is worth using the support of our customs agency. Otherwise, you can easily fall into a legal trap or forget about some document, required from July 1, 2022.
FAQ
Customs clearance for goods from outside the EU is used to verify the compliance of products with the requirements of the European Union. According to international agreements, duties and taxes are also collected. On this basis, the transported goods are released for free circulation on the market.
If everything is properly prepared, check-in can take several minutes. However, in the absence of any documents or if there are any discrepancies in the declaration, the entire procedure takes hours or even days before you provide the necessary document. Therefore, it is better to use the support of the Embetim customs agency and be confident that the clearance process will be smooth.
First of all, an invoice and a bill of lading. However, in many cases other documents are also needed. The list of exceptions is extremely long and involves additional legal requirements for these goods.
In addition, before crossing the border, you must submit a customs declaration in the system and pay the calculated customs and tax fees. This is a condition for goods to pass across the border.
All imported goods from outside the European Union must pass inspection. However, various variants of the procedure are possible, enabling the subsequent VAT settlement.
For many importers, this is necessary due to the complexity of customs legislation. Even the largest companies engaged in large international trade prefer to rely on proven and experienced agents, instead of trying to prepare all the documents themselves.