Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
Ref: PHASE V
- The guarantees shall be checked and registered based on data of the accepted transit declaration.
- When the necessary data is not available the amount of duties and taxes in risk is presumed to be EUR
7000 in corresponding denar value, according to the Article 256 para. 1 of Customs Law Implementing
Regulation 2 . According to the Article 226 para. 1 of Customs Law Implementing Regulation 2 (in case of
individual guarantee) or to the Article 256 para. 1 of Customs Law Implementing Regulation 2 (in case of
comprehensive guarantee) the amount of duties and taxes in risk is calculated manually by the customs
officer or automatically when the Tariff code is used within the transit declaration.
- transit module of CDPS (NCTS) shall assist in offering the minimum rate for sensitive goods:
o in case of national transit regime see the Annex 28 of Customs Law Implementing Regulation 2 ,
o in case of common transit regime see the Annex I of Appendix I of the Convention on a common
transit procedure 15 .
- transit module of CDPS (NCTS) shall assist in:
o calculation of amount of duties and taxes based on of the highest import duties applicable to goods
of the same kind in the Republic of Macedonia, as well as other duties and taxes the customs
authorities are authorised to collect in accordance with the provisions regulating such duties and
taxes, when the Tariff code is used within the transit declaration, or
o a pre-defined default amount of duties and taxes, i.e. EUR 7000 in corresponding denar value within
the limits of Article 256 para. 1 of Customs Law Implementing Regulation 2 (in case of national
transit regime) or Article 56 of Appendix I of the Convention on a common transit procedure 15 (in
case of common transit regime).
- The calculated amount of duties and taxes in risk shall be registered in transit module of CDPS (NCTS).
- Transit module of CDPS (NCTS) with Guarantee management system sub-application shall be able to
carry out:
o on line management of comprehensive guarantees, especially to check:
→ existence of comprehensive guarantee, i.e. the comprehensive guarantee was registered by the
customs office of guarantee and it is still valid,
→ scope of validity of comprehensive guarantee, i.e. it is valid for declared goods (a special
comprehensive guarantee shall be issued for high risky goods listed in Annex 28 of Customs
Law Implementing Regulation 2 ),
→ if the authorisation for comprehensive guarantee was granted to the principal,
→ validity of access code (PIN), issued to the principal for proving his right to use this guarantee,
→ if the actual amount of reference amount does not exceed the reference amount of
comprehensive guarantee,
o on line management of comprehensive guarantee waivers, especially to check:
→ existence of comprehensive guarantee waiver, i.e. the comprehensive guarantee waiver was
granted by the customs office of guarantee and it is still valid,
→ scope of validity of comprehensive guarantee, i.e. it is valid for declared goods (a
comprehensive guarantee waiver shall not be issued for high risky goods listed in Annex 28 of
Customs Law Implementing Regulation 2 ),
→ if the authorisation for comprehensive guarantee waivers was granted to the principal,
→ validity of access code (PIN), issued to the principal for proving his right to use this
comprehensive guarantee waiver,
→ if the actual amount of reference amount does not exceed the reference amount of
comprehensive guarantee waiver,
o on line management of individual guarantee with vouchers, especially to check:
→ existence of individual guarantee with vouchers, i.e. the authorisation to issue individual
guarantee with vouchers was granted by the customs office of guarantee to the guarantor and it is
still valid,
→ scope of validity of individual guarantee with vouchers, i.e. it is valid for declared goods (a
individual guarantee with vouchers may not be issued for high risky goods listed in Annex 28 of
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