Jun 3, 2016
A commodity is defined as usurious when it has been obtained using original components, names and labels supplied or approved by the owner, but is produced and marketed without the owner’s permission. Customs is one of the agencies in charge of controlling and... Jun 3, 2016
When the species or product being shipped is not part of the lists prepared by the Convention, a self-certification declaration, commonly referred to as the Washington Declaration, can be provided. Jun 3, 2016
Customs spaces are the areas designated for customs operations and are, by definition, the areas owned by customs (offices, warehouses, and spaces for parking vehicles). Goods that are brought into customs spaces come under the direct control of customs and therefore... Jun 3, 2016
In the event that previously exported goods are to be re-imported into the same territory as they are, having lost the status of goods in free circulation in the EU after export, they would be subject to the payment of customs charges. One of the ways to avoid... Jun 3, 2016
The centralized billing procedure is recommended for all importers and shippers who, on a regular basis, have to pay taxes on tradable goods. Benefits of the centralized counting procedure for the account holder Customs clearance without cash payment of taxes... Aug 22, 2015
Declaration of goods Taxation of tradable goods for permanent import into Switzerland Marketable goods are goods intended for resale or commercial use, including at the traveller’s or receiver’s business. Goods intended for final importation into the Swiss... Jun 4, 2015
It is smuggled when the goods are removed from customs control, not declaring them to the same, hiding them or falsifying transport and / or commercial documents. Smuggling can be simple or aggravated (the latter is a criminal offence) and normally involves the... Jun 20, 2014
Pan-Euro-Mediterranean cumulation represents a free trade system between European and Mediterranean countries. Individual free trade agreements between the states and territories involved are linked in such a way that industrial products originating in a partner state... Jun 11, 2014
WHAT ADVANTAGES AND DISADVANTAGES DOES EU CUSTOMS CLEARANCE OFFER OVER CONVENTIONAL IMPORT INTO THE EU? Advantages: If a European company imports goods from a third country (e.g. Switzerland) in a conventional way and declares these goods for “free... Jun 11, 2014
Another crucial aspect concerns the declarations that the exporter is required to make regarding the goods subject to customs clearance. In the first instance, it would always be a good idea to check with your Customs Broker for the correctness of the Customs Item... Jun 9, 2014
The seizure or confiscation of goods is a measure of the judicial authority by which the goods covered by the same are removed from the availability of the owner in order to allow further investigations and prevent them from being used in an unlawful manner. If the... Jun 6, 2014
In this brief paragraph we just want to draw attention to current Customs practice regarding the affixing of the “Telematic Exit Visa”: currently Customs, when export goods cross the borders of a state belonging to the EEC, affixes a computerized exit visa... Jun 6, 2014
If the actual destination of the goods is not to be made known to the shipper, or if the consignee is not to know the origin of the goods, this should be expressly communicated in writing to the shipper. If the consignee instructs the shipper to return the goods to a... Jun 5, 2014
The goods inspection is a physical inspection through which customs officials verify the correspondence of the goods contained in a shipment with the accompanying documents and with the customs declaration presented at customs. The standard customs inspection is... Jun 5, 2014
The performance-related heavy vehicle fee is a federal tax that depends on the total weight of the vehicle, emission level as well as the kilometers driven in Switzerland and the Principality of Liechtenstein. It shall be levied on all motor vehicles and their... Jun 5, 2014
The EUR 1 is a certificate that is issued at export to certify that the goods described on the form are of EU origin and production (referred to as “preferential origin”) and is issued by Customs upon written application completed by the exporter. The... Jun 5, 2014
There are basically two customs clearance procedures that apply to both import and export: – The Standard Assessment Procedure (also known as “in line,” with the goods at the customs premises), which is carried out according to the following flow:... Jun 5, 2014
The European Community since 1933 also constitutes a Customs Union; Third Countries are countries or territories that are not part of the European Union. It follows that “import” is defined as the operation of introducing goods from a third country through... Jun 5, 2014
The Community Customs Code (CCC) establishes which is the customs territory of the European Union that differs from the global one because some parts of it are excluded. This means that in the excluded territories, although part of the Union, goods cannot move freely... Jun 5, 2014
Listed below are the necessary items to be included in the export invoice: COLUMNS and WEIGHT of the goods; RETURN of goods; TARGA of the means of transport being used to carry out customs clearance; GROSS WEIGHT/NET WEIGHT; GOODS’ STATEMENT OF ORIGIN (i.e.,... Jun 5, 2014
A product is defined as counterfeit when it has been obtained by imitating other products that are patented and / or affixing writings and images owned by other subjects, without having obtained permission. Customs is one of the bodies responsible for controlling and... Jun 4, 2014
The Customs Tariff is the classified list of all goods, goods, products of nature and raw materials divided into product sections distinguished by codes called “Customs Headings” that provide details on: – Product description; – List of import... Jun 4, 2014
This is the Italian office that combines the functions of the Customs Offices with those of the Technical Offices of Finance (UTF) dealing with both the customs and excise duties. Jun 4, 2014
The Customs is a body responsible for the control of goods in import and export, authorized to collect customs duties (Duty and VAT). It is wholly controlled by the Government of the country of reference and applies the laws and regulations established exclusively by... Jun 4, 2014
It is governed by Articles. 40 et seq. of the TULD n. 43/1973 and the subsequent provisions of the Community Customs Code arts. 5 ss. Reg. EEC 2913 of 1992. Acts and/or operations at Customs can be carried out personally and by means of a direct or indirect... Jun 4, 2014
EU customs clearance is of particular interest to Swiss companies exporting goods to many EU states. Registration for business tax purposes (i.e., representation by a fiscal representative) must be done in an EU country that borders Switzerland. Tax registration... Jun 4, 2014
The EUR 1 movement certificate shall be accompanied by the application for its issuance, which the operator shall sign, stating the reasons why he considers the goods declared to be of preferential origin. The firm signing the declaration undertakes, in all respects,... Jun 4, 2014
When it is not possible to clear the goods through customs or return them to the sender, it is possible to request their destruction under customs supervision: this involves finding the most suitable system to render the goods in question completely unusable and... Jun 4, 2014
This is a document that certifies the free movement of goods in the European Union and is used when reaching territories of EU member countries that are not part of the Continental Territory of the European Union. These territories are the Canary Islands (Spain), the... Jun 4, 2014
All goods intended for human consumption (food and beverages) and for use or contact with the human body (medicines, cosmetics, wigs etc.) must be checked by the Border Health Office before the customs operation to determine their compliance with current sanitary... 
