What is the customs procedure?
The customs procedure is one of the export, re-export, temporary export, release for free circulation, re-import and special customs procedures in which goods and means of transport under customs control can be placed.
It should be taken into account that all goods and means of transport crossing the customs border must be declared by the owners of the goods or by the customs declarant (customs clearance specialist) to the customs authorities that carry out their customs clearance.
The declaration is made by providing the customs authorities with the customs procedure, as well as other information necessary for customs purposes, in a specified form (oral, written on paper, electronic).
With the exception of the special customs procedure of the free zone, internal goods intended to be placed under other customs procedures must be provided with a customs declaration in accordance with that customs procedure.
What types of Customs Procedures are available?
Goods may be placed under the following special customs procedures:
1. transit (international and domestic transit);
2. storage (temporary storage and storage in customs warehouses);
3. free zone;
4. special use (temporary import and final use);
5. processing (inside and outside processing).
Among the above mentioned customs procedures, the most used in practice is the "Customs procedure of release for free circulation". In a word about this customs procedure, it can be stated that foreign goods intended for sale, use or consumption in the domestic market are placed under the customs procedure of release for free circulation.
The customs procedure of release for free circulation includes:
payment of customs duties determined by legislation;
implementation of trade policy measures;
Completion of other specified procedures related to the import of goods.
The Customs Code and customs legislation contain sufficient information, norms, and educational materials about other types of customs procedures.
In general, it should be noted that customs brokerage companies providing customs services during the declaration period, through customs clearance specialists, determine which customs procedure will be correct based on the goods accompanying documents and according to the actual circumstances of the case, thereby greatly simplifying the work of the owners of goods, which may arise between them and the customs authorities. insures against possible problems.
How is Customs Control conducted?
Customs control is a set of measures implemented by customs authorities in order to ensure compliance with customs legislation.
Officials of customs authorities carry out customs control in the following ways:
- using means of customs assurance;
- involving specialists and experts to assist in the implementation of customs control;
- by creating customs control zones and other methods provided by legislation.
During the implementation of customs control, customs authorities use the following means:
- from technical control means (detectors, X-ray devices, duplicating equipment, mechanical, electrical, electronic devices, accompanying devices for customs control, global positioning system (GPS), etc.);
- from sea (river) and airships;
- from the information resources of customs authorities;
- from service dogs and other means to achieve the goals of customs control, the list of which was determined by the Cabinet of Ministers of the Republic of Azerbaijan.
The following documents are required for customs control:
- transport documents;
- declaration containing information about goods and means of transport.
Transport documents required for the purpose of customs control are submitted by individuals to the customs authorities. For the purpose of carrying out customs control and customs clearance, a customs declaration is submitted by individuals in accordance with the requirements of customs procedures. In cases where requested by the customs authorities according to the information specified in the customs declaration, the persons submit the relevant supporting documents to the customs authority. According to the Customs Code, the person submitting the required documents is responsible for the correctness and completeness of the information contained in them. Documents, including customs declarations, provided for submission to customs authorities by other legislative acts on customs affairs, can be submitted in electronic form.
Customs control over goods and vehicles at customs border checkpoints is carried out in three main stages that complement each other:
- notification by the person presenting the goods and means of transport to the customs body
a (hereinafter - notification) and registration by customs authorities;
- documentary control;
- delivery control.
The reporting and registration phase starts from the moment goods and means of transport cross the customs border and actually enter the customs territory or from the moment they enter the customs border checkpoint with the aim of leaving the customs territory.
The stages of customs control at customs clearance points should be noted separately:
- registration and accounting of customs declarations;
- monitoring compliance with the requirements of the selected customs procedure;
- control over the correctness of the identification of the code and country of origin of the goods in accordance with the goods nomenclature of foreign economic activity, compliance with the requirements established by the legislation on restrictions and prohibitions;
- currency control and customs value determination control;
- control of customs payments;
- customs review;
- verification and confirmation of compliance of customs declarations with the conditions established by the Customs Code.
The rules for the implementation of customs control are regulated by the Customs Code and Resolution No. 7 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 18, 2013.