Customs Regulations
Special Customs Regimes & EFC
Customs Saving
Active / passive refinement
Free zone
Temporary admission
Special destination
Excise Tax (Excise Tax) – Tax warehouse
Special destination
Savings Regime
It concerns products imported from third countries only
Suspends taxes and duties
Indefinite stay
Expiration of status with:
Position in free circulation
Community transit (T1)
Re-export
Free circulation and immediate dispatch to an EU member state
Damage to goods
Tax Warehouses
Applies to VAT products of EU countries (alcohol, tobacco products, energy)
The payment of social security tax and VAT is suspended
Goods exit from the Tax Warehouse:
By selling the products
Transfer to another tax warehouse (within the EU)
Export
Additional tax warehouses, for the suspension of national taxes:
Registration fee (community vehicles)
Electronic cigarette refill liquids
Coffee
3PL, Special Regimes and EFFK
Savings customs status
→ It concerns the import of products from third countries
→ Suspension of payment of taxes and duties until they leave the regime
→ A guarantee is required
3PL companies can hold a terminal savings warehouse license
Tax Warehouse
→ It concerns the receipt of products with VAT from the EU
→ Payment of VAT after the sale of the products
→ A guarantee is required
3PL companies CANNOT have a tax warehouse license and CANNOT be an approved warehouse
Savings customs status - Guarantee amount
→ Type I – 20% duties
→ Type II – 100% duties and taxes
→ Type III - 20% duties and taxes
3PL companies submit the guarantee (bank or insurance), except Type II which is submitted by the saver
Tax Warehouse - Amount of guarantee
→ For alk. drinks – min 180K €
→ For tobacco – min 235K €
→ For energy – min 235K €