Customs Logistics in Service of Company Logistics
Customs administration has become extremely complicated these days. In fact, in addition to the formerly used traditional export-import customs clearance practices, the EU regulations have opened up the way for lots of new customs procedures that can efficiently serve such basic corporate activities as production and trade.
Customs administration is perceived by many people as something that hinders (customs formalities) and increases the cost of (customs debts) production. In reality, today it is already possible to establish and employ such customs technology that will not hinder business activities at all and that are able to minimize the amount and optimize the timing of the customs debts.
Customs logistics is the procedure that forms an integral part of the underlying company logistics. It means that it is not the business entity in question that needs to adapt itself to some falsely interpreted customs regulations but, on the contrary, the relevant customs technology is established in view of the actual corporate operations and logistics.
It is clear from the foregoing that there are no such things as general customs logistics „recipes”. As a matter of fact, the required customs technology should advisably be custom-tailored to the actual operations and logistics of the various business entities. The set of tools used by customs logistics includes the development of appropriate customs procedures, with special regard to special customs procedures and simplified procedures, the establishment of the required technical background (information technology) and, last but not least, the employment of highly qualified and experienced customs professionals.
Let’s see some examples of what has been said so far:
- In the course of traditional imports, the means of transport and the shipping documents are examined during business hours, which necessitates the presence of a customs officer. The importer settles the total amount of customs duties under prompt payment. As opposed to that, it is a much better solution when the import consignment is declared electronically to the customs authorities (that can be done at any hour of any day of the week), it is entered in the computerized records and the dutiable goods are placed in the (customs) warehouse of the importer. From the customs warehouse the non-Union goods in question can be picked up any time for the purpose of selling or using them as material in the production process, provided that the relevant records are updated regularly. The settlement procedure for the goods removed from the customs warehouse is performed in weekly or monthly periods and the customs debts are paid subsequently, i.e. an average of 30 days after the actual use of the goods in question.
- The manufacturer producing export finished goods from the import material may employ such customs procedure, in addition to those described above, that will not necessitate the payment of either duty or value-added tax, provided, again, that the statutory records are updated regularly.
- In the case of traditional exports the means of transport is sealed and the shipping documents are checked and stamped by the customs authorities, naturally, during business hours. However, if the required authorisations are available then the exporter or his representative (customs broker) will be entitled to seal the means of transport with his own seal, to handle himself the shipping and customs documents and to dispatch a consignment at any hour of any day of the week even without the presence of a customs officer.
NIETSCH Ltd. undertakes to establish the customs logistics described above.
Import - export contact
For import-export consulting, contact Tamás Nietsch at the following contact details: