Customs EENI
Business School

Customs Procedures Import export. Classification - Origin of Goods.

EENI Home International Business - Foreign trade

International business

Master International Business


 

Learning unit: Customs. Syllabus:

Customs Procedures

- Customs Procedures. Functions of customs.
- Customs clearance. Examination of Goods. Customs Treatment or Use of Goods. Summary declaration.
- Release for Free Circulation. Dispatch for Consumption. Import Procedures. VAT Payable on Imported Goods.
- Single Administrative Document (SAD).
- Origin of goods (EU customs legislation).
- Customs valuation in the European Union.
- Classification of goods. TARIC (Integrated Tariff of the Community).
- Customs agents.
- Case study: Market Access Database.

World Customs Organization (WCO)

- Introduction to the World Customs Organization (WCO).
- Harmonized System (HS).
- Customs Valuation.
- Rules of Origin. WTO Agreement on Rules of Origin.
- Customs Enforcement and Compliance. WCO SAFE Package.
- Customs Procedures and Facilitation.
- Conventions: Revised Kyoto Convention, ATA System and Customs Convention on Containers.
- Case study: Market Access Map.

Customs and the World Trade Organization (WTO)

- The World Trade Organization (WTO). Multilateral trading system.
- WTO agreements. Tariffs. Agriculture. Standards and safety. Textiles.
- Anti-dumping, subsidies, safeguards.
- Non-tariff barriers.
- Agreement on Import Licensing Procedures.
- Agreement on customs valuation. Rules for the valuation of goods at customs. Methods: Transaction value, identical or similar goods, Deductive or computed method and Fall-back.
- Preshipment Inspection Agreement.
- Rules of Origin Agreement
- Customs and Regional trade agreements.
- Customs procedures and the Doha agenda.

M Course learning materials: En
Also available in: Fr Douanes Import export En Aduanas Comercio Exterior Pt

M Educational level: Continuing education / Executive education programs.

M Related Foreign Trade Courses and masters: Master in Foreign Trade - Master Executive International business - Diploma in International Trade - Foreign trade management Course. Spanish: Aduanas Export Import

Objectives of the learning unit:

- Understand the role and functioning of customs and the role of a customs agent.

- Analyze different customs procedures, methods of goods classification and learn to complete the customs documents.

- Become familiar with import procedures in the European Union and analyze the existing customs procedures

- Understand the role of the World Customs Organization (WCO) and the World Trade Organization (WTO)

Learning unit summary (Customs Procedures)

Customs: authorities, procedures, agents, classifications, Origin, Valuation, Control, Warehousing. Importing into the European Union

In this learning unit we will study the functioning of the customs authorities, customs procedures and the various duties imposed by these. In order to place goods under a certain customs procedure, it is necessary to establish their country of destination and customs classification.

To classify goods means to assign them a classification code in accordance with the existing regulations. Customs duty is determined by the classification code and customs tariffs applied. On the basis of the Combined Nomenclature and customs duty, the European Union has established the Integrated Tariff of the community (TARIC), which provides a further classification under the Combined Nomenclature, which is necessary to determine goods subject to special treatment.

The Community Customs Code contains the general customs rules and procedures applicable in connection with trade between the EU and third countries. These procedures are called "customs procedures with economic impact", which can be as follows:

- Release for Free Circulation
- External / Internal Transit
- Customs Warehousing
- Processing under Customs Control
- Inward / Outward Processing
- Temporary Importation
- Export

Example of the course Customs Procedures:Customs

Also, we are going to study the process of importing goods into the European Union. You will learn how to dispatch goods for free circulation and for consumption. We will also go through all the stages from the moment goods arrive at the port of entry till they are ready for sale. We will study the main customs procedures as well.

Inspection Control
When goods arrive into the European Union (EU), in order to be imported they are inspected and checked by the customs authorities until a relevant customs procedure for these goods is established. The goods may be taken to be stored in a customs warehouse without payment of import duties or being re-exported. The party responsible for taking the goods through the customs is the carrier.

Summary Declaration
When the goods arrive to the EU, they must be taken to the customs authorities for inspection. This is done by presenting a declaration which contains all necessary information for the identification of the goods. The person responsible for the carriage of the goods must present the declaration before the end of the following working day from the date of arrival. Without the declaration, the goods cannot be cleared, unless under an express authorization.

Single Administrative Document (SAD) (documents)
The SAD is the declaration form prescribed in the European Union for declaring goods for any of the customs procedures. The declaration must be made by the importer/exporter or his/her agent. It must be signed by the declarant, contain all the information necessary for customs and be accompanied by all the documents required for the customs procedure for which the goods are declared. SAD sets may be obtained from any Collector, Customs and Excise. The SAD is used to record import and export details for trade with countries outside the European Union (EU). It is also required for import from and export to non-fiscal areas of the EU (Canary Islands, the Channel Islands, the French Overseas Departments, Mount Athos and the Aland Islands).

VAT.
Value Added Tax (VAT) is a system of taxing products on the amount of value added at each stage of their production as well as at the time of purchase by the ultimate consumer. VAT is chargeable on imported goods in addition to any customs and excise duties to which the goods may be liable. Since the completion of the Single European Market on 1 January 1993, VAT is no longer payable on the goods traded between EU member states.

FREE ZONES
A free zone is a designated part of the customs territory of the community in which non-Community goods are considered for customs purposes as being outside the community. Therefore, customs duties, VAT and restrictions are not applied to or imposed on the goods placed in free zones. Community goods may be stored in a free zone where community legislation permits.

The ATA system. The ATA is a system allowing the free movement of goods across frontiers and their temporary admission into a Customs territory with relief from duties and taxes. The goods are covered by a single document known as the ATA carnet that is secured by an international guarantee system.

General System of Preferences
The GSP allows the reduction of import duties for goods from developing countries. It is one of the community's unilateral measures which aims to promote the development of these countries. The regulations also set out the mechanisms for exclusion of certain countries if certain situations occur (level of development, export volume to the EU, etc.). In order to apply reduced tariffs established by agreements between the EU and GSP countries, the supplier must provide a Certificate of origin "Form A".

Dumping is the practice of selling a product in a foreign market at an unfairly low price (a price which is lower than the cost in the home market, or which is lower than the cost of production) in order to gain a competitive advantage over other suppliers. Dumping is considered an unfair trade practice under the GATT and World Trade Organization agreements. It is regulated by national governments through the imposition of anti-dumping duties, in some cases calculated to equal the difference between the product's price in the importing and the exporting country.
Anti-dumping duty is charged on goods in order to counteract their unusually low price in the market. It is a national trade protection measure and was designed to prevent dumping and unfair competition.

Example of the course Customs Procedures:TARIC

Customs, Procedures, Import, Export, Classification, Origin of Goods, Custom Agents, authorities, classifications, Valuation, Control, Warehousing, Master, international business, Logistics, import, export, exporter


UN (c) EENI- The Global Business School (1995-2011)
EENI Headquarters: Spain. Subsidiaries: France and Brazil.
EENI is full member of the International Commission on Distance Learning (ECOSOC United Nations).

Collaborator member of the Tripartite Foundation for On-the-job Training - European Social Fund (ESF).
European