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Customs clearance - what should you know?

What is border customs clearance. Purchasing goods in countries outside the European Union requires the payment of taxes and customs duties. The basis will be the customs duty, its value depends on the nature of the imported goods and their value.

osoba w mundurze z dokumentamiPurchasing goods in countries outside the European Union requires the payment of taxes and customs duties. The basis will be the customs duty, its value depends on the nature of the imported goods and their value. As a rule, there is a percentage determination of its amount, based on the international CN classification, but sometimes there may be exemptions or preferential tariffs. The duty must be calculated on the total value of the goods imported, but unfortunately it will not be the end of the costs that the buyer has to bear. Customs duty and additional costs constitute the so-called tax base, on the basis of which only VAT is determined. For companies that buy products for further resale, it is neutral, especially if you use the currently popular simplified procedures. However, if something will be imported privately for personal use, the VAT tax should be calculated and paid, and its amount is usually the basic rate currently in force in our country, i.e. 23 percent.

After the border is crossed by imported goods, clearance will be required. In a nutshell, customs clearance is the fulfillment of all formalities related to customs proceedings, from informing customs officers about the purchase to paying all customs and tax duties. Clearance may take place at the border, then the entire procedure is performed when transport enters our customs territory, but also where indicated by the importer. This may be, for example, his seat, a transhipment site or some other place of delivery. During clearance, customs officers carefully check all documents, if necessary, they can also check their compliance with the facts in detail, i.e. simply check the declared goods. Recently, the so-called simplified procedure has become very popular among entrepreneurs, firstly it will allow for more flexibility in paying VAT, but also allows for much more convenient registration of purchases for clearance.