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:
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:
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.
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.