Diff b/n Transit Procedure & Customs Processing

[#1]

Hi Friends,

Can anybody give me clear picture of difference between defining and activating document types for

1. Transit Procedure AND

2. Customs Processing

Where and when they will be used

Thanks,.

[Former Member]

hi,

please check the following link for detailed description of customs procedures:

http://ec.europa.eu/taxation_customs/customs/procedural_aspects/transit/common_community/index_en.ht...

Common transit

This procedure is used for the movement of goods between the 27 EU Member States and the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland). It is based on the Convention of 20 May 1987 on a common transit procedure. The rules are effectively identical to those of Community transit.

Community transit

This procedure is used for customs transit operations between the EU Member States (and Andorra and San Marino) and is in general applicable to the movement of non-Community goods for which customs duties and other charges at import are at stake, and of Community goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country.

The rules are set out in the Community Customs Code.

Customs declaration

What is a customs declaration?

The act whereby a person indicates the wish to place goods under a given customs procedure as provided for by the Community Customs Code (CCC) (Articles 4 (17) and 59 to 78 CC).

Who should lodge a customs declaration?

In general this task is performed by the owner of the goods or a person acting on his behalf (a representative). It may also be performed by the person having control over the goods. These persons may be individuals or companies, as well as in certain cases associations of persons. As a general rule these persons should be established in the Community.

Where should a customs declaration be lodged?

The declaration is to be lodged with the customs office where the goods were or will shortly be presented (Article 201 CCIP).

Why should a customs declaration be lodged?

In general to comply with obligations (and sometimes for seeking benefit from special procedures), as:

on importation, goods brought into the customs territory must be assigned to a customs-approved treatment or use (Article 48 CC),

goods intended for export must be placed under the export procedure (Article 161 (2) CC),

and the lodging of a customs declaration is precisely the means of placing goods under a customs procedure.

...

Balazs