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For the imported products, you must include in the import customs value:
You may exclude the cost of transporting the goods across Community territory from the import customs value.
Further information is contained in Notice 702/9 Import Customs Procedures.
'Preference' means you pay a lower rate of import Customs duty and or levy charge, or none at all, on your goods.
"Preference" means that your customer abroad may pay a lower or "nil" rate of import customs duty on your goods.
Due to high subsidies and import customs charges, agricultural products are not grown where the highest quantity could be grown at the lowest price.
Description of the goods - if the details on the ATA carnet are not clear, the importing Customs authority may refuse to accept it.
VAT: Import Customs procedures (Update 1)
Details of Customs suspensive arrangements are now contained in Public Notice 702/9 Import Customs Procedures.
The VAT treatment of goods imported into Customs warehouses is set out in Notice 702/9 Import Customs Procedures.
Export and Import Customs Procedure Codes (CPCs) for SAD Harmonisation are now available to download.
If you re-import goods that were temporarily exported outside the EC territory for repair, service, making up or processing see Notice 702/9 Import Customs Procedures, section 7.
Notice 702/9 VAT:Import Customs Procedures contains information on import VAT on goods entered for warehousing or to a free zone.
Selections for further customs examination are now carried out in a similar way to the current import Customs Handling of Import and Export Freight (CHIEF) processing.
VAT: Import Customs Procedures VAT Notice 702/9: This notice explains the import VAT treatment of goods.
This notice contains information previously contained in Notice 702/9 Warehouses and Free Zones which has been cancelled and replaced by Notice 702/9 VAT: Import Customs Procedures.
VAT: Import Customs Procedures (Acrobat PDF, 530KB) Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.
For non-postal goods send a signed declaration on a piece of paper, which simply states that the goods have met the relevant origin rules in the EC, to the importer as the importing customs authority may wish to see it.
If you import goods from outside the EC, and place them under one of the Customs arrangements listed in Notice 702/9 Import Customs Procedures, the importation for VAT purposes is not regarded as having taken place until you declare the goods for free circulation in the UK.