Import

• Basic information on import
  • Before starting import
  • Taxes, charges and customs duty reductions
  • Acting as an importer
• Import procedures
  • Release for free circulation
  • Temporary admission
  • Inward processing
  • Outward processing
  • End-use
  • Import of returned goods
  • Goods imported for research or test use
  • Container import clearance
  • Goods samples
• How do I submit a customs declaration?
  • What information is needed for an import declaration?
  • Submitting an import declaration in advance
  • Customs clearance of a postal parcel after delivery
  • Previous document to be stated in the import declaration
  • Authorisation for using a single commodity code
  • Declaring free-of-charge goods in an import declaration
  • Splitting an import declaration
  • Correcting an import declaration
  • Using a condition code
  • Import fallback procedure
  • Destruction of goods in commercial traffic
• What does import cost?
  • Incursion of customs debt
  • Anti-dumping, countervailing and safeguard duties
  • Payment of customs invoices
• Customs value
  • How to determine customs value
  • Transaction value in determining customs value
  • The effect of the relationship between the buyer and seller on the customs value
  • Other methods of determining customs value
  • Damaged goods
  • Customs value declaration
  • Adding royalties and licence payments to customs value
  • Establishing the customs value – simplifications
• Customs duty and VAT
  • Import VAT
  • Calculate the import VAT on the taxable amount
  • The standard VAT rate is 24 per cent
  • Tax exemption on import
  • Other cases of tax exemption
  • VAT relief and deferment of payment
  • Advance ruling on VAT
• Preferential treatment and general origin of goods
  • Preferential treatment based on origin
  • Generalised System of Preferences (GSP)
  • Euro-Mediterranean agreement network
  • Tariff quotas
  • Tariff suspensions and autonomous tariff quotas
  • General origin of goods
• Relief from customs duty
  • Relief from customs duty by virtue of the Regulation on reliefs from customs duty
  • Articles intended for handicapped persons
  • Scientific instruments and apparatus
• Restrictions and controls of food and consumer goods
  • Product safety and conformity
  • Iron, steel and aluminium products
  • Controls of food and consumer goods
  • Controls of food and consumer goods – advance inquiries and advance notifications
  • Counterfeit products
• Lumber duty quotas imposed by Russia
• Archiving of import clearance documents
• Advance ruling on excise taxation
• Excise relief and deferment of payment
• Currency conversion rates
• Simplified import declarations
  • Authorisation to present missing documents
  • Supplementary periodic import declarations
  • Entry in the declarant’s records
  • Centralised clearance