Customs Declaration Processing System Detailed User and ...
Customs Declaration Processing System Detailed User and ...
Customs Declaration Processing System Detailed User and ...
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DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS<br />
AND USE-CASE MODELS<br />
Ref: PHASE V<br />
- In order to release the goods for free circulation, commercial policy measures shall apply, the other<br />
formalities laid down in respect of the importation of goods shall be completed <strong>and</strong> any duties legally<br />
due under customs or other regulations shall be charged, according to the Article 91 of <strong>Customs</strong> Law 1 .<br />
- Where the declarant already paid (in advance payment) the amount of customs debt or he provided the<br />
guarantee for security of assessed amount of customs debt the customs officer shall release the declared<br />
goods for free circulation with the decision issued:<br />
o electronically <strong>and</strong> it is electronically sent to the declarant with a message, in case of lodging the<br />
electronic declaration,<br />
o in the form of Single Administrative Document (SAD) <strong>and</strong> it is given to the declarant, or<br />
o in the form of receipt, which shall correspond to the model given in Annex 23 of <strong>Customs</strong> Law<br />
implementing Regulation, 2 <strong>and</strong> it is given to the declarant.<br />
- The calculated/assessed amount of customs debt shall be registered in Accounting management subapplication,<br />
this means it shall be entered in the customs accounts, according to the Article 234 para. 1 of<br />
<strong>Customs</strong> Law 1 .<br />
- In case that the decision on release of goods for free circulation issued electronically, the authentication<br />
of this decision shall be with an e-signature of customs administration, according to the Article 109 para.<br />
2 of the <strong>Customs</strong> Law implementing Regulation 2 <strong>and</strong> the time of delivery of this decision shall be the<br />
time of delivery of message, automatically sent by the declarant’s system to the CDPS as a confirmation<br />
of delivery of this decision. This time shall be registered in Accounting management sub-application.<br />
- In case that the decision on release of goods for free circulation regime issued in the form of Single<br />
Administrative Document (SAD) or the receipt, the time of delivery of this decision shall be the time of<br />
release of the goods by the customs authority, according to the Article 235 para. 2 of <strong>Customs</strong> Law 1 , <strong>and</strong><br />
it shall be registered in Accounting management sub-application.<br />
- The decision on release of goods for free circulation regime issued in the paper form (i.e. Single<br />
Administrative Document (SAD) or the receipt) shall be authenticated by the customs officer from<br />
customs office of import with his h<strong>and</strong> written signature <strong>and</strong> his personal customs stamp.<br />
- The procedure of release of goods for free circulation regime shall be finished when the amount of<br />
customs debt is paid. This payment shall be registered in CDPS <strong>and</strong> in the Accounting management subapplication.<br />
- According to the Article 208 para. 1 of <strong>Customs</strong> Law Implementing Regulation 2 , where goods are<br />
released for free circulation at a reduced or zero rate of duty on account of their end-use <strong>and</strong> the<br />
provisions in force require that the goods remain under customs supervision in accordance with Article<br />
95 of the <strong>Customs</strong> Law 1 , a written authorisation for the purposes of end-use customs supervision shall be<br />
necessary. This authorisation shall be registered in the Authorisation sub-application <strong>and</strong> it shall contain<br />
the description of conditions for end-use <strong>and</strong> the time limit for customs supervision.<br />
- Where the import declaration for free circulation customs regime contains the request/notification for<br />
application of end-use treatment, the registration number of this authorisation shall be a part of this<br />
import declaration.<br />
- In case that the import declaration for free circulation customs regime was lodged electronically, the<br />
decision that the goods shall not be released for this regime is issued by the customs office of import<br />
electronically <strong>and</strong> it is electronically sent to the declarant. Authentication of this decision shall be with<br />
an e-signature of customs administration, according to the Article 109 para. 2 of the <strong>Customs</strong> Law<br />
Implementing Regulation 2 .<br />
- In case that the import declaration for free circulation customs regime was lodged the paper form (i.e.<br />
Single Administrative Document (SAD) or the receipt), the decision that the goods shall not be released<br />
for this regime is issued by the customs office of import in the paper form prescribed by MCA <strong>and</strong> it<br />
shall be sent to the declarant. Authentication of this decision shall be done by the customs officer from<br />
customs office of import with his h<strong>and</strong> written signature <strong>and</strong> his personal customs stamp.<br />
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