Release for free circulation
WHAT IS THE „RELEASE FOR FREE CIRCULATION” PROCEDURE?
Importing goods is subject to many regulations that must be followed. One of them is being release for free circulation. Check in what situations you need to remember about it and how to complete all the formalities so that you do not have problems with imported goods later. See also how we can help you.
What is the procedure?
The procedure for release for free circulation, applies to the import of non-Union goods into the customs territory of the European Union. With its help, it is checked whether the goods meet all the formalities related to such transport. If there are no objections, he will be granted EU status and will be able to travel within the European Union.
The course of the procedure is associated with the declaration of goods and the payment of shipping duties. Although the course of the entire procedure is described in generally available instructions, it can cause a lot of problems, especially for people who deal with such a report for the first time. For this reason, many companies hire a specialist dealing with the formal aspect of importing goods. Good knowledge of the regulations and experience allows not only faster, but also error-free filling in all documents. And any mistake in such a situation can turn out to be very costly.
Comprehensive assistance in releasing goods for free circulation
We have knowledge and experience that we willingly share with our clients, supporting them in completing all formalities.
You will find us at the border crossings with Belarus and Ukraine, but we will help you at every border crossing, port and hub in Poland.
Modern computer software, compatible with the servers of the Polish border administration, makes it easier for us to submit all documents.
We cooperate with GIS and represent your company so that all procedures are performed in your favor. We will advise you on the optimal approach to customs clearance.
We guarantee a professional approach to each case and a guarantee of the highest quality in completing documents.
Types of customs clearance used in the procedure
Going through the release for free circulation procedure does not yet end the customs clearance itself. Then, one of the three procedures appropriate for this type of procedure follows:
- standard procedure 4000, consisting in the payment of customs and tax duties within 10 days from the date of notification of the liability arising,
- simplified procedure 4000 with application of Art. 33a of the VAT Act, in which the tax settlement takes place in a non-cash form, by showing it in the tax return. However, customs and other customs duties are paid under general conditions, within 10 days from the date of notification about the emergence of the obligation to pay them,
- the 4200 procedure, in which the goods must be delivered directly to another European Union country under the intra-community delivery of goods. VAT is settled by presenting tax declarations and confirmed delivery documents (they must be delivered to the facility that performs customs clearance), while customs duties must be paid in the standard way, within 10 days of submitting the notification.
There are also special procedures. A decision might be made needing customs warehousing, temporary admission or inward processing, which means that non-EU goods are allowed to enter the territory of the EU for the purpose of their assembly or processing.
Proof of having Community status for the goods
In the case of the transport of Union goods between European Union countries through countries from outside this area, or in the case of sea or air transport, a T2L document may be used. It is a confirmation in the importer’s country that the notified goods already have the EU status. Such a document can be obtained at any branch of the customs office where the export takes place. It is drawn up on the single administrative document form, abbreviated as SAD, and is found on sheet 4.
This document can be presented in paper or electronic form. In the second case, the entrepreneur will receive a confirmation from the AIS (Automatic Import System) in the form of a printout, which will include confirmation of the EU status of the transported goods and the MRN number.
To obtain such a document, you need to present a commercial invoice and a declaration of the EU status of the goods, issued by the exporting company. The T2L document applies to goods with a value exceeding EUR 15,000 and is valid for 90 days from the date of issue.
Course of the admission to trading procedure
Submitting goods to the DDO procedure can be done in several ways:
- in writing using the SAD form. It consists of eight sheets, of which sheets 4 and 5 are used, among others, to confirm the EU status of the transported goods. The entire single administrative document can be found on the Internet and at customs offices,
- in electronic form, by sending an XML file in AIS, which replaced the previously applicable CELINA system. This filing route requires XML file format skills,
- orally, only in the cases described in article 225, taking into account article 235 of the Implementing Regulation. In addition, attention should also be paid to Article 21 on the detailed requirements to be met by a customs declaration. In a nutshell, this form applies to goods not intended for trade and returned to the sender, but in each case the possibility of using an oral declaration should be assessed individually,
- by taking another action, which is the easiest way to submit the goods. This applies to selecting the “nothing to declare” option. This method is available for goods that are not intended for trading or are exempt from import duties.
Details of each filing method can be found in Articles 79 to 83 of the EEC Council (No. 2913/92 of October 12, 1992), the provisions of the Commission Regulation (No. 2454/93 of July 2, 1993 – the so-called Implementing Regulation) and Regulation of the Minister of Finance of September 8, 2016 on customs declarations and the procedure of admission to trading in Poland.
Theoretically, the person submitting the goods should know and comply with all the above-mentioned regulations to the full extent. However, it is impossible to implement, inter alia, due to the legal language, which is difficult to understand and apply in practice. Therefore, it is worth using the help of specialists. Our Customs Agents have not only knowledge, but also experience in the application of relevant regulations. Thanks to this, they are able to quickly determine the correct form of declaration of the goods you are transporting.
Committing a mistake due to ignorance or poor understanding of the above-mentioned regulations exposes you to high financial penalties. To avoid them and significantly speed up the procedure, call us. We are happy to assist you in submitting the relevant documents electronically so that they are approved as soon as possible.
What should the notification for placing goods under the procedure contain?
In order to start the procedure, a relevant document should be submitted containing:
- an invoice that confirms the value of the goods,
- specification of goods or a goods list, if the invoice does not fulfill this role,
- all required licenses and permits in connection with the import of the goods,
- if the invoice does not allow to determine the tax base, you must have another document enabling the calculation of the tax to be paid,
- a certificate issued by an authorized institution (including the manufacturer himself), which will include the chemical and raw material composition of the goods (up to 100%) and other information required for individual sections of the customs tariff,
- for goods specified in Article 178 of the Implementing Regulation, declaration of data for the purpose of determining the customs value of the goods declared,
- possible documents allowing the application of preferential tariff arrangements for given goods,
- confirmation of the lodging of a security for the amount resulting from the customs debt, if the security has been provided,
- other documents that are required by separate regulations.
If you have all the required documents, you can report to our facility and we will help you complete the appropriate application for the admission to trading procedure. Especially if you have never filled out this type of document before, it can be a lot of trouble at first. Then it is worth using our help.
If you are not sure what documents should be presented, please write us an e-mail or give us a call. Based on a few questions, we will determine which documents you will need to complete your application in electronic or paper form.
FAQ
The procedure for release for free circulation allows the goods to be granted EU status, thanks to which they can be transported within the customs territory of the EU. In order to obtain such status, you must submit a declaration and attach all the required documents to it.
These are the procedures that define the method of settling customs and tax charges. In the case of procedure 4000, all liabilities should be paid within 10 days of notification. On the other hand, the 4200 procedure allows for the settlement of VAT through a tax declaration, and customs duties must be paid within the aforementioned period of 10 days from the date of notification
The T2L document is issued at the time of export on the Single Administrative Document (SAD) (sheet 4). It is a confirmation that the goods have the EU status, and therefore they are released from the procedure upon presentation of this document.
If you have the appropriate knowledge in this area, you will certainly be able to submit an application. In most cases, however, it is better to seek the help of a specialist. Embetim customs agents have not only full knowledge of the regulations, but also experience in their application. Thanks to this, they do not make mistakes and will quickly help you complete all the formalities.
Our facilities are located at the border crossing in Koroszczyn and Korczowa. However, you can use our services throughout the country, in all ports, airports and border crossings. All you need is a phone call to our specialists to get full support in completing the formalities.