Customs treatment intra-EU air, sea services effective 1 May 2016

EU: Customs treatment intra-EU air, sea services; 1 May

Pursuant to Article 136 of the Union Customs Code (UCC), the following activities will not apply to non-Union and Union goods temporarily leaving the customs territory of the European Union during their transit by sea or air between two points in that territory, provided they are shipped directly without a stop outside the customs territory of the EU:

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  • Filing an entry summary declaration
  • Risk-analysis
  • Amendment and invalidation of an entry summary declaration
  • Declarations lodged instead of an entry summary declaration
  • Notification of arrival of a sea-going vessel or of an aircraft
  • Conveyance to appropriate place
  • Conveyance under special circumstances
  • Presentation of goods to customs
  • Unloading and examination of goods
  • Goods moved under transit
  • Goods in temporary storage
  • Temporary storage declaration
  • Amendment and invalidation of a temporary storage declaration
  • Conditions and responsibilities for the temporary storage of goods
  • Authorization for the operation of temporary storage facilities
  • End of temporary storage

This treatment is seen as “lacking” in the UCC legislation. However, at present it has been decided not to rectify this.

  • Re-export: Re-export will become mandatory as of 1 May 2016.
  • Union / Non-Union goods – excise: Although the formalities on exit of goods can be performed at the office of export in the case of excise products, the goods have to be presented to the customs office of exit (Articles 329 – 332 Implementing Regulation).

 

Read a March 2016 report prepared by the KPMG member firms in the Netherlands and Belgium

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