Release for free circulation is a customs elimination procedure. Typically, for goods arriving in the EU from a third country, it starts with the submission of an electronic customs declaration and ends with the imposition and payment of duties and other public charges based on the decision of the National Tax and Customs Administration of Hungary (NAV).

From the point of view of customs representation, we distinguish the following:

  • in the case of a direct customs representative, we act in the name and on behalf of the principal.
  • as an indirect customs representative, we act in our own name, as a customs agency, on behalf of our principals.

As an indirect customs representative, we act in our own name, as a customs agency, on behalf of our clients. In this case, the obligation to pay the customs burden is borne by the indirect customs representative - in this case Multilog Kft.

In the customs decision on release for free circulation, National Tax and Customs Administration of Hungary (NAV) communicates VAT only for information purposes, so it does not have to be paid, it only needs to be indicated in our company's periodically current tax return. In all cases, we prepare a declaration (Declaration on the establishment and declaration of import VAT as payable tax) for our customers so that they can hand it over to their own books. We take care of the payment of the duty payable and settle it with our client. A copy of the customs debt payment certificate confirming the fact of payment, which can be downloaded from the e-bank, will be sent electronically to the person designated by our client (accounting, finance).

Since the import VAT is normally paid at the time of customs clearance and can then be reclaimed, so our service helps the importer's liquidity by not having to pay 27% VAT on the goods as an end-user at all, to be paid to the general government from the amount paid.

Basic conditions for using the service:

  • The service can only be used by an importer who is entitled to a full deduction. This means that it is subject to normal VAT, the middle digit of your tax number (XXXXXXXX-2-XX) is 2
  • The import transaction, commercial documents, imported goods and complete documentation must comply with the applicable legislation of the EU Customs Code.

Service process:

  1. Our customs agency screens the importing company, and we subject the entire foreign trade transaction to risk analysis. To do this, you can request data and company documents.
  2. In case of a positive assessment, we conclude the framework contract
  3. The importer gives an indirect customs representation mandate to our customs agency
  4. The importer assigns his right of deduction to our customs agency in a declaration
  5. Our customs agency carries out customs clearance on behalf of the agency as an indirect customs representative
  6. If the importer has not previously done so based on a pre-calculation, the amount of duty imposed based on the customs decision will be transferred by the importer to our customs agency, which will then pay it to National Tax and Customs Administration of Hungary (NAV).
  7. The accountant of our customs agency indicates the amount of import VAT in the VAT return for the month in question
  8. Our customs agency will issue and send a declaration certifying to the importer that it will arrange for the establishment and declaration of VAT as a tax payable in accordance with the legal obligations referred to.

Necessary documents:

  • Copy of the signature address entitled to sign
  • Customs orders
  • Agency framework agreement
  • Declaration of assignment of right to deduct

During the export procedure, domestic goods, ie EU goods, leave the customs territory of the Union, thus losing their EU status, ie EU goods become non-EU goods. The procedure typically involves two customs offices, the customs office of export and the customs office of exit. At the customs office of export, export customs clearance is proposed, and at the customs office of exit, EU goods leave the European Union, and the exit is certified. There are currently no export duties in force in the European Union.

An EUR.1 movement certificate is a form which can be found in a shop, completed on behalf of the exporter and presented at the customs office of export together with the export and commercial documents. The Board of Directors of NAV authenticate and endorse the document. The original must accompany the shipment.

The A.TR movement certificate is used for shipments between the EU and Turkey, regardless of direction. Its issue certifies that the goods are in free circulation in the territory of the EU or Turkey (ie not customs duties) and can therefore be imported without the imposition of customs duties.

The A.TR movment certificate is a form that can be found a shop, which is completed on behalf of seller and presented at the customs office of export accompanied by the export and commercial documents. The  National Tax and Customs Administration of Hungary (NAV) shall certify and endorse the document. The original must accompany the consignment.

In shipping circles, this procedure is well known as the issuance of a T1 document. Failure to settle the final customs status of goods from a third-country into the Union, such as release for free circulation, allows for the intra-EU movement of customs goods. In this case, direct customs supervision over the customs goods, with the provision of a customs duty guarantee, is requested by transferring the goods from the customs supervision of the office of departure to the direct customs supervision of the office of arrival. The amount of the bound customs guarantee shall also be released upon arrival at the system of the NAV Directorate of Destination.


T2L procedure. In the case of domestic goods, ie EU goods, it is possible to move customs goods between two EU countries even if they leave the EU during transport. In this case, in addition to providing a customs guarantee for the customs burden (customs and VAT), we request, with a paper-based goods declaration, that it be transferred from the customs supervision of the office of departure to the direct customs supervision of the office of arrival. The amount of the security lodged shall also be released on arrival at the office of the destination. The T2L document is a document proving EU origin.

For the duration of the transit procedure, until the goods arrive under the supervision of the National Tax and Customs Administration of Hungary (NAV) department of departure, the customs burden shall be ensured under the supervision of the customs office of arrival. This is possible in several ways; our customs agency has the TC33 certificate. We undertake a guarantee, only in conjunction with customs transit, after a careful examination of the importer's company and a favourable assessment of the risk analysis.

Pricing depends on the risks, the invoice value and the customs value, on the basis of an individual fee calculation.

  • Starting a TIR Carnet in NCTS.
    Authorized consignee TIR arrival We also accept arrivals based on our permit.
  • ATA Carnet Management

Customs clearance in the direction of importation is preceded by the presentation of the customs goods to customs, which we do with our authorized consignee license. We will then register the goods thanks to our temporary storage permit. In this case, the customs guarantee with which the customs goods have been received will be released, and from now on the guarantee amount of our comprehensive guarantee will provide a guarantee until the final payment of the customs duty. For this purpose, we operate our temporary storage warehouse approved by NAV at our site.

In practice, this looks like the means of transport arrives at our premises with the customs goods to be cleared, we arrive at the same time as the forwarding guarantee is released and then start release for free circulation. the goods can be shipped out as domestic goods. As we carry out the whole process at our site with our own permits, we are much faster and more flexible than when, for example, the arrival takes place at one of the NAV branches.

Based on our contract concluded for the Customs Checkout Information System services provided by Unicredit Bank, we provide a customs duty payment service to our customers.


  • Fast. No later than a quarter of an hour after the payment of the customs duty, the National Tax and Customs Administration of Hungary (NAV) system identifies the payment of the customs duty and automatically releases the goods, thus avoiding the slowness of payments in the traditional system, which can be up to 3 days.
  • Simple. To settle the customs charges, our customers do not need to get tired of one of the customs offices, they just transfer the amount we have accurately communicated to us and we make sure that it gets to the right place.
  • Predictable. If an adjustment is required (e.g., in the event of an exchange rate change), the change can be corrected immediately.
  • Safe. It is a kind of assurance to our customers that the consequences of filling in or other administrative errors are not borne by our customers. After receiving the reference, you only have to wait for the goods to be released.
  • Flexible. If we use this payment method and if an additional payment may be required by special agreement, we can help our customers.


  • Based on our pre-calculation, the customs debts will be transferred in advance to our account reserved for this purpose
  • Based on the customs decisions, our colleagues carefully transfer them to the appropriate invoices (customs, VAT, and other invoices) and monitor that the identification in the National Tax and Customs Administration of Hungary (NAV) system
  • In case of an identification error, we will contact the competent clerks of National Tax and Customs Administration of Hungary’s (NAV) account management bodies and take the necessary steps.
  • If there is a difference between the duty originally charged by the customer and the payment of the decision, we will settle it as agreed.

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