Created on Mon Feb 01 2021 18:09:45 GMT+0000 (Coordinated Universal Time)
David WoodCésar BaronaJavier MarquinaJuan Manuel Catafau
01. Previous information
05.More forwarding procedures
07. Cargo Manifest
04. Procedures in the UK
02. Previous procedures
03. Selected route
09. PDLA and departure confirmation
10. Import declaration and special taxes
11. PLDA analysis
12. Excise Taxes & VAT
The operation consists of a simulation of the importation of Scotch whisky from the United Kingdom to Belgium. We will include all the formalities involved in the whole operation. We will be on the side of the importing company.
Daniel runs a distillery that sells Scotch whisky to buyers in Belgium. He currently moves his goods to Belgium by unaccompanied ferry from Scotland to Belgium via London. His business is medium sized and he has no in-house capacity to manage customs processes.
01.Previous information (the exporter)
Isabella runs a spirits business in Belgium that buys Scotch whisky from Daniel's distillery. Her business is identified and has the in-house capability to manage customs processes.
01.Previous information (the importer)
Frank has a logistics company and is in charge of moving the merchandise and making the export arrangements.
01.Previous information (F/F)
Since we are going to establish a commercial relationship with Daniel, in the contract we will agree on the INCOTERM we are going to use, and in this case it is EXW.
To identify, in an easy and fast way, the economic operator before the customs authorities.
A 2-digit ISO code (in the United Kingdom UK and in Belgium BE)Followed by the tax identification number (NIF) assigned by the Tax Agency
It will be obtained by contacting the customs authority of the country corresponding to each company.United Kingdom:Get EORI code UKBelgium:Get EORI code BE
EU and United Kingdom (UK) agreed on a Trade and Cooperation Agreement (TCA) and Free Trade Agreement (ALC)For this reason, no duties will be paid for the import of our product to Belgium.
Proof of Preferential Origin
It's a tool of the European Commission to record the movements of animals, animal and non-animal products, feed and plants transiting through EU countries or imported from outside the EU, in order to ensure food and consumer safety.You can get more information about how to get this register on the UE web.
Isabella checks if the product she buys complies with the corresponding certificates of origin to verify that it is duty free.
This invoice will be issued by Daniel so that Isabella already has an invoice prior to the original invoice. This will serve to confirm that a sales contract will be made, which will accompany it.As soon as Isabella gives the go-ahead and sees that both the certificates and the invoice are in order, Daniel will start his paperwork.
03.Selected route (aproximately)
04.Procedures in the UK
He hires Frank to deliver his goods to Belgium. Frank will take care of all transport formalities. However, Daniel will have to issue:Packing List.International Commercial Invoice. SADOrigin Certificate (Only if requested by the importer)
Frank will issue all the necessary documents to transport the goods during the entire journey. These documents include the following:CMRMultimodal FBLDelivery note
05.More forwarding procedures
What you'll need:
Transaction Codes IEXS & EXSA CHIEF badgeAn EORI codeThe Customs Procedure Code (CPC) 10 00 046The data required for a pre-departure declaration
Security risk evaluation of goods leaving the countryTo be done before leavingIt's based on information prior to departure.
EXIT SUMMARY DECLARATION (EXS)
05.More procedures (II)
PORT COMMUNITY SYSTEM (PCS)To accelerate and automatize information exchange processes in the portTwo systems: CNS & Destin8
TO MAKE THE TRANSPORT RESERVATION
05.More procedures (III)
Service to check if you have the necessary documentation to cross the border between Great Britain and the EU on a HGV
CHECK AN HGV
Before crossing the border, you have to:
Do an Exit Summary DeclarationObtain a local reference numberCarry the appropriate documents for the goods being transported (SAD, Packing List,etc.).
Forwarder Bill of LadingSADTRACESObtain an eAD validated in Belgium
To send the container:
A European register of traders (SEED) is used to check the excise duties of the sender and the consignee.The eAD is transmitted electronically by the British State to the Belgian State, and then to Frank.
For the eAD:
06.Arrival at customs
CHIEF issues the P2P after the risk analysis and the goods arrive at the port for export.
The cargo manifest is the declaration that allows controlling the effective exit of the merchandise, when it is carried out by sea, facilitating Customs compliance with customs surveillance obligations. Operators are obliged to present this declaration to the Port Authority and to Customs.First: By electronic transmission Second: Only the declaration on paper is allowed.
Presentation through electronic data interchange (EDI): The cargo manifest may be presented through electronic data interchange, with prior authorization from the Customs and Special Taxes Department of the State Tax Administration Agency. The steps are the followings:Application and authorization: Interested operators must submit a request, addressed to the Director of the Department of Customs and Special TaxesSignature:The holder of the authorization will be responsible for any use or abuse that may be made of said authorization, as well as the accuracy of all the data transmitted by EDI.
08. Entry summary declaration
The Entry Summary Declaration (ENS), Entry Summary Declaration, is the declaration that is presented at the first customs office of entry of the goods into the Community customs territory.We will send the ESD through PLDAPLDA: Is the new aplication to file and process returns electronically
Paperless Customs and Excise offers two options for filing returns:
PLDA-Web: web application that the administration makes available for FREE for the presentation of customs and excise declarations.PLDA-EDI - An application that allows you to submit customs and excise declarations electronically with an EDI message (EDIFACT or XML) that is sent by your computer system to the customs and excise computer system.
After the login, the PDLA will take an automated analysis of ENS data security and protection risks.
09.PLDAanalysis and departure confirmation
Confirmation of departure is sent to the Port of Zeebrugge (PoZ).
The port sends the ship's arrival notification to the PLDA, which "opens" the declaration.
10.IMPORT DECLARATION AND SPECIAL TAXES
Under EU law, excise duties are paid on alcohol. While in transit to their final destination, these goods are under duty suspension, no excise tax has yet been paid on them.EMCS provides member states with an electronic system to control the movement of these goods in real time.
In EMCS, a movement of excisable goods is documented at each stage through an electronic administrative document (eAD).
The logistics company delivers an import declaration in the PLDA.
11.PLDA automated risk analysis
Commercial invoice Customs value declaration DV-1 (+20.000€)Transport documents Freight insurance Packing list Import declaration (SAD)
GREEN CUSTOMS CIRCUIT
The carrier may take the goods from the port to Brussels.
12.Excise taxes & VAT
Once we pass the green channel, we will proceed, if necessary, to the payment of VAT and excise taxes. Once these are paid, we will be free to market the product in the name of Isabella's company with total freedom.
Products with an acquired alcoholic strength by volume of more than 1.2% vol.: rate of 830.25 € per hectoliter of pure alcohol (Code 0A0).The manufacture and importation of alcohol intended to be totally denatured is exempt from the tax, as well as the importation of totally denatured alcohol. Also exempt is the manufacture and importation of alcohol intended to be partially denatured, as well as the importation of partially denatured alcohol, to be subsequently used for a purpose other than human consumption by ingestion.
VAT EUOfficial Web of the EU to check our products VAT and other taxes.
Thank you for your attention!!