In the dynamic world of international trade, knowledge of customs procedures and the principles of cooperation with a customs agency forms the foundation for effective and lawful conduct of import and export operations. In this article, we present a comprehensive overview of the key customs procedures and explain how authorisation for a customs agency works.

Customs Procedures in International Trade

Customs procedures are formal rules that specify how to handle goods crossing customs borders. Each procedure has a specific purpose and application, and the choice of the right procedure depends on the specifics of the business being conducted and the nature of the commercial transaction.

Release for Free Circulation

This is the most commonly used import procedure, allowing goods from outside the EU to enter the EU market with full rights for sale and use.

Key Features:

• Involves the payment of customs and tax duties (customs duty, VAT)

• The goods acquire "EU" status

• Requires submission of a complete customs declaration along with accompanying documents

• Once the procedure is completed, the goods may circulate freely within the EU area

When to Use: In the case of standard imports of goods intended for sale or use in the EU.

Export

This procedure applies to the export of EU goods outside the EU customs territory.

Key Features:

• Usually involves a VAT exemption (0% rate)

• Requires confirmation of the export of goods outside the EU borders

• May entitle to a refund of excise tax for certain goods

When to Use: With every export of goods outside the EU.

Transit (Procedure T1/T2)

This procedure allows for the movement of goods under customs supervision between two points within the EU customs territory.

Key Features:

• T1 - applies to non-EU goods (without paid duties)

• T2 - applies to EU goods transported through third countries

• Requires financial security (guarantee)

• Goods remain under customs supervision

When to Use: When transporting goods from the border to an internal customs office or when transiting through EU territory.

Customs Warehousing

Allows for the storage of non-EU goods without the need to pay customs and tax duties.

Key Features:

• Deferral of payment of customs and tax duties

• Possibility of long-term storage of goods

• Goods remain under customs supervision

• Requires detailed record keeping

When to Use: When we do not plan for the immediate introduction of goods into circulation or when we want to defer payment of duties.

Active Processing

This allows for the processing of non-EU goods within the EU without the need to pay customs duties, provided that the products resulting from the processing are exported outside the EU.

Key Features:

• No need to pay duties on imported raw materials

• Requires permission from customs authorities

• Export of processed products must be documented

When to Use: When importing raw materials or semi-finished products for processing, and then exporting finished products.

Passive Processing

This procedure allows for the temporary export of EU goods for processing outside the EU, and subsequently the re-importation of processed products, with partial or total exemption from customs duties.

Key Features:

• Duties paid only on value added as a result of processing

• Requires permission from customs authorities

• Must document that the imported products were made from exported goods

When to Use: When we send goods for repair, processing, or treatment outside the EU.

Temporary Importation

This allows for the temporary import of non-EU goods with the intention of later export, without the need to pay customs and tax duties (or with partial exemption).

Key Features:

• Total or partial exemption from duties

• Specified deadline for the return export of goods

• Requires the provision of financial security

When to Use: For temporary imports of exhibition equipment, samples, professional equipment, means of transport, etc.

Authorisation for Customs Agency - The Key to Efficient Customs Service

Most entrepreneurs use the services of customs agencies, which professionally represent them before customs authorities. In order for the customs agency to act on behalf of the entrepreneur, it is essential to provide it with the appropriate authorisation.

What is Authorisation for a Customs Agency?

Authorisation for a customs agency is a legal document that enables the agency to act as a representative of the entrepreneur before customs authorities. The authorisation can be granted in the following forms:

• Direct - the agency acts in the name and on behalf of the entrepreneur (most commonly used)

• Indirect - the agency acts in its own name but on behalf of the entrepreneur

How to Properly Grant Authorisation?

For the authorisation to be effective, it should contain the following elements:

1. Details of the authoriser - full name of the company, address, NIP, EORI number

2. Details of the customs agency - name, address, customs agency number

3. Scope of the authorisation - specification of the actions the agency is authorised to undertake

4. Type of representation - direct or indirect

5. Validity period - specification of whether the authorisation is one-off or permanent

6. Signatures of authorised persons - in accordance with the company’s representation rules

Types of Authorisations

In practice, there are two main types of authorisations:

• Permanently Authorisation - covering all customs operations of the entrepreneur over a longer period. This is a convenient solution for companies that regularly conduct import or export operations

• One-off Authorisation - covering a specific customs operation. Used in incidental customs clearances

Benefits of Professional Customs Service

Collaboration with a professional customs agency brings numerous benefits:

• Time Savings - the agency takes over contacts with the customs office and prepares documentation

• Minimisation of Risk of Errors - customs specialists know the regulations and procedures

• Cost Optimisation - the proper selection of customs procedures can significantly impact the amount of duties paid

• Legal Security - the agency is responsible for the accuracy of customs declarations

• Expert Advice - the possibility of consulting on supply chain optimisation

Preparing for Customs Clearance - Practical Tips

To ensure smooth cooperation with the customs agency, it is worth taking care of the appropriate preparations:

Complete Documentation

Prepare all necessary documents, such as:

• Commercial invoice

• Transport document (waybill, bill of lading)

• Certificate of origin (if required)

• Documents confirming the status of goods (if required)

• Goods specification

• Certificates and permits (if required)

Precise Information about Goods

• Accurate description of goods

• Tariff code (HS/CN code)

• Customs value

• Country of origin

• Gross and net weight

Preparing for Collaboration

• Determining the customs procedure - consider which customs procedure will be most beneficial for your business

• Preparing authorisation - prepare correctly drafted authorisation for the customs agency

• Communication - establish clear communication guidelines with the customs agency and provide all necessary information