Customs
The Customs software package is intended for the production of customs documents and their electronic interchange with the Customs Information System. In addition to the required information, the package also offers the possibility to enter internal data, and to group documents in the Position folder module.
Main features:
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integrated TARIC
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integrated customs code lists prescribed by the EU
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integrated national charges (value added tax, excise duties, environmental taxes, vehicle taxes)
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integrated national code lists
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automatic updating of the code lists and exchange rates prescribed by the Customs
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automatic calculation of taxes
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automatic notification system that informs the clients when a procedure is completed
The AIS module is designed for customs clearance of imported goods coming from countries outside the European Union. The Automated Import System is a unified European system for the registration of goods and the control of import procedures. AIS is based on the exchange of electronic messages between the customs offices of entry (where the goods actually enter the EU customs territory) and the import offices (where the import declaration is lodged), thus providing control over the termination of import procedures. AIS also includes security and safety requirements.
The ICS module is intended for the preparation of an entry summary declaration, containing information which enable customs authorities to perform safety and security risk analysis. Based on the risk analysis, the customs authority may decide to release the goods, examine them, or refuse their entry.
The software module contains three segments:
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announcement - preparation of an entry summary declaration
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diversion - diversion of goods to another office of entry
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presentation - presentation of pre-announced goods
The Customs Invoices module is used for the electronic reception of the assessments related to import declarations, which are issued by the General Financial Office. Upon acceptance, it is verified if the amount on the assessments provided by the Customs corresponds to the user's import declarations.
The Summary Declaration module is intended to carry out the procedure of temporary storage. The reasons for a later assignment to a permitted customs-approved treatment or use may be as follows:
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at the entry of goods it is still unclear which customs procedure is to be applied to the goods in order to release them
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instructions for the appropriate course of action are not known
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relevant documents for further procedures have not been obtained
The module is used to create an application form for phytosanitary inspection. Consignments of plants or plant products or other regulated articles imported, shall be officially inspected and accompanied by an original phytosanitary certificate. Data for the preparation of the application form can be transferred from other modules, such as the AIS module, for example.
The module is used to create an application form for market inspection. When the imported agricultural products and foodstuffs are released for free circulation, they shall be accompanied by an inspector's authorisation stating that the imported agricultural products and foodstuffs comply with regulatory requirements and are labelled in accordance with the regulations. Data for the preparation of the application form can be transferred from other modules, such as the AIS module, for example.
The module is used to create an application form for veterinary inspection. At border crossings, animals, foodstuffs, raw materials, products, medicinal products, medical devices, fodder and waste shall be under veterinary supervision. Their import shall be approved following a veterinary inspection at the border, by the decision which in each case individually determines that in relation to the set requirements there are no veterinary obstacles for their import and transit. Data for the preparation of the application form can be transferred from other modules, such as the AIS module, for example.
The module is used to create an application form for medical inspection. Upon lodging an import customs declaration, the importer of foodstuffs or products and materials intended to come into contact with foodstuffs shall also lodge a request for inspection of the consignment to be imported with a competent sanitary inspector, and for foodstuffs of animal origin with a competent veterinary inspector, in order to demonstrate the wholesomeness of the consignment. Data for the preparation of the application form can be transferred from other modules, such as the AIS module, for example.
The VIES module is used for exchanging information about value added tax between Member States of the European Union. It enables taxable persons to easily, quickly and efficiently collect and report data on deliveries of goods within the Community. A taxable person, identified for VAT purposes, is obliged to inform the tax office about every delivery of goods to other taxable persons, identified for VAT purposes in other Member States.
The module is designed for customs clearance of goods being exported outside the customs territory of the European Union. The Automated Export System is a unified European system for the registration of goods and the control of export operations. AES is based on the exchange of electronic messages between the customs offices of export (where the export declaration is lodged) and the customs offices of exit (where the goods actually exit the EU customs territory), thus providing control over the termination of export procedures. AES also includes security and safety requirements.
The ECS module is intended for the preparation of an exit summary declaration, containing information which enable customs authorities to perform safety and security risk analysis. Based on the risk analysis, the customs authority may decide to release or examine the goods.
The software module contains three segments:
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arrival - announcement of the goods that had previously undergone the export customs clearance procedure in order to exit the customs union
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declaration - preparation of an exit summary declaration for goods, for which safety data has not yet been given or has changed as a result of an extended period of inactivity
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manifest - actual exit of goods, used in air and ship traffic
The T5 form is used in the implementation of EU measures involving controls on the use and/or destination of goods. A single T5 form relates to a single consignment of goods, loaded on a single means of transport and destined for a single consignee and a single use and/or destination.
The origin of goods is a tool that allows countries to successfully implement the measures of external trade policy. Regulations determining the origin of goods are important for a proper implementation of free-trade agreements. There are two basic types of origin determined by the EU customs regulations:
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non-preferential origin (statistical, commercial), which does not grant fariff preferences
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preferential origin associated with tariff preferences; within the framework of rules determining preferential origin, it is also necessary to distinguish between the rules governing reciprocal preferential treatment between the EU and third countries, and rules governing non-reciprocal (autonomous) preferential treatment by the EU (e.g. for least developed countries)
Transit
The transit procedure is usually used for non-Community goods. The external transit procedure (T1) allows the movement from one point to another within the customs territory of the Community. It also allows the deferred payment of tariff duties until the arrival of goods at the office of destination in the EU. The internal Community transit is applied in relation to Community goods where they are dispatched from one point in the area of the EU to another and transit the territory of a third country - usually one or more EFTA countries - without losing their Community status.
The NCTS (New Computerised Transit System) module is a computerised system for the support of the transit procedure of arrival and is designed to complete a transit procedure at the customs office of destination. This system enables faster execution of procedures, faster release of guarantees, faster movement of goods, reduction in the costs and better protection against abuse.
The NCTS (New Computerised Transit System) module is a computerised system which also supports the dispatch transit procedure beginning with the preparation of a transit declaration at the office of departure. This system enables faster execution of procedures, faster release of guarantees, faster movement of goods, reduction in the costs and better protection against abuse.
The CarM module is designed for the clearance of postal items. It is designed to completely replace paper manifests and it also comes with an integrated Import Control System. It also prepares data for the import customs declaration (Automated Import System).
IThe LCP module is intended for the implementation of simplified procedures on the basis of the local clearance procedure. The module automatically numbers the events under the granted simplification permit, and captures data for the preparation of a declaration through input forms that simulate the production of a commercial document. It is primarily designed for undertakings dealing with a large number of events. At the same time the input forms are more comprehensible to its users because of the simplified input procedure. From an individual event and documents related to it, the program automatically generates declarations and nominations on the basis of prescribed parameters.
The software module contains these two segments:
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local clearance procedure - the main part, where events are created and where commercial documents are linked to them, carries out the control and the exchange procedure with the Customs Information System
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documents - a segment where commercial documents are prepared and linked to events
Beside records, this module also includes all the functionalities introduced by the modules for import and export customs clearance:
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it includes security and safety requirements
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it calculates import duties, excise duties, vehicle taxes and eventual customs debts
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the assessment of duties is carried out with the help of the local TARIC system
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built-in electronic data interchange with the Customs on the basis of prescribed messages
Warehouse
If customs duties have not been paid on the goods imported, such goods are kept under customs supervision in a bonded warehouse. The advantage of such a procedure is that customs and tax duties can be paid later, because they are only charged when the goods are released from the warehouse to free circulation. If such goods are re-exported, customs and tax duties do not occur at all.
The warehouse is implemented within the LCP module and supports the functionalities of the type D bonded warehouse – private bonded warehouse.
Records are quantitative and are kept for each product separately. Products in inventory are recorded according to the FIFO method.
For other features, see the LCP (Local Clearance Procedure) section.
Intrastat
Intrastat is statistics on the trading of goods between Member States of the European Union (EU), where data are collected monthly through statistical forms (Intrastat reports) directly from reporting units. Intrastat was introduced in 1993 with the introduction of the common European market, where data on the trade between Member States could no longer be obtained from customs declarations because of the abolition of internal borders (for statistics on the trading of goods between the European Union and third countries, customs declarations still represent the main source).
EMCS - Excise Movement and Control System
EEMCS is a system for monitoring the movement of excise goods (alcohol, tobacco and energy products) within the European Community, which represents the core of excise legislation. The basic principle is that all the consignments of goods subject to excise duty for which excise duties have not been paid, can move within the European Community with a deferred payment of excise duties, but only between authorised economic operators. This means that economic operators who have engaged in an activity related to products subject to excise duty, shall register with the competent supervisory authority and obtain an appropriate excise license allowing them to receive and send excise goods for which excise duties have still to be paid.
EMCS - Excise Movement and Control System
EMCS - Excise Movement and Control System of goods under duty suspension in the EU
