Placing under customs procedures

Goods brought into or taken out of the customs territory of the European Union shall be placed under the desired customs procedure depending from the further objective of use of the goods or of the need, pursuant to the procedure laid down in the customs legislation.

Lodging a customs declaration for placing goods under a customs declaration

For placing goods under a customs procedure, a customs declaration shall be lodged (with the exception of free zones) containing all the particulars necessary for the application of the provisions governing exactly this customs procedure under which the goods are declared.

Whereas the objective of use of customs procedures is different, the data set or composition of data contained in the customs declaration is different by procedures as well. The said customs declaration is lodged for the purpose that the customs authorities can decide whether all the condition for placing the goods under the desired procedure are met and to release the goods asap, i.e. making goods available to the person who had declared the goods. If there arises a customs debt upon placing the goods under a procedure (i.e. the obligation to pay the customs duties on imports), the goods shall not be released until the import duties are paid or the guarantee is provided.

However, the customs authorities may, prior to the release of the goods, carry out a verification and require the presentation of the documents that are the basis for the completion of the customs declaration, or the presentation of the goods declared, as well as taking samples from the goods.

The charge to be taken for provision of customs services at the agreed place and time

  • Carrying out customs formalities with the person at the agreed place – 7.50 euros per hour (for one official).
  • The transport costs for use of an official vehicle – 0.30 euros per one kilometre.

Last updated: 28.07.2021

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