Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
Ref: PHASE V
that the usage of guarantee was not accepted. The customs office of import having this information shall
not release the declared goods for the declared import regime.
3.4.3.3 Writing off the guarantee
- Where for the goods released for free circulation customs regime with one declaration:
o the amount of customs debt has been paid, in case that end-use has not been used, or
o the amount of customs debt has been paid and the conditions and time limit given for end-use have
been fulfilled,
the customs office of import based on this information shall notify that to the customs office of guarantee
with the request for release of a used guarantee.
- Where for the goods released for a customs regime with economic impact with one declaration:
o this regime has been ended properly, and
o another customs approved treatment or use has been assigned to these goods,
the customs office of import based on this information shall notify that to the customs office of guarantee
with the request for release of a used guarantee.
3.4.4 Release of goods for import regime of free circulation
- The decision on release of goods for import regime of free circulation can be issued by the customs
office of import using the standard procedure or simplified procedure of local clearance or simplified
procedure of simplified or incomplete customs declaration. The usage of simplified procedure local
clearance is described bellow – see part 3.4.4.2 of this document. The usage of simplified procedure of
simplified or incomplete customs declaration is described bellow – see parts 3.4.4.3 and 3.4.4.4 of this
document.
3.4.4.1 Use of standard procedure
- In case that the import declaration for release of goods for free circulation was lodged electronically and
the import declaration was registered with MRN, this MRN is after that used for identification of that
import declaration during all next communication with a declarant.
- The customs officer at the customs office of import shall process the accepted import declaration for
release of goods for free circulation and the calculate/assess the amount of customs debt with the CDPS
based on the data of import declaration for release of goods for free circulation and with the data from
Tarim (TARIC) sub-application, according to the Article 233 of Customs Law 1 .
- Where the customs officer at the customs office of import has any doubts concerning any data from
accepted import declaration or any document accompanying the import declaration, he shall:
o mark these doubts,
o calculate and log an additional security (a guarantee) sufficient to cover the difference between the
amount according to the particulars in the declaration and the amount which may finally be payable
on the goods, or to calculate the amount of duties to which the goods may ultimately be liable
instead of lodging this security,
o set a time limit for solving these doubts. The CDPS shall monitor this time limit and inform the
customs officer on expiration of this time limit.
- This security (a guarantee) shall be registered in the Guarantee management system sub-application.
- According to the Article 84 para. 1 of Customs Law 1 , where acceptance of a customs declaration for free
circulation customs regime gives rise to a customs debt, the goods covered by this customs declaration
shall not be released unless the customs debt has been paid or secured.
Page 78/276