Interesų grupė
British-American Tobacco Polska S.A. z siedzibą w Augustowie, ul. Tytoniowa 16, zarejestrowana przez Sąd Rejonowy w Białymstoku, XII Wydział Gospodarczy Krajowego Rejestru Sądowego, w Rejestrze Przedsiębiorców pod numerem KRS 0000024358 Kapitał zakładowy: 67 286 660,00 zł, kapitał wpłacony: 67 286 660,00 zł NIP 8460002329, BDO: 000001388 Augustów, 09/19/2022 PROPOSED CHANGES IN THE EU CUSTOMS CODE
…wpłacony: 67 286 660,00 zł NIP 8460002329, BDO: 000001388 Augustów, 09/19/2022 PROPOSED CHANGES IN THE EU CUSTOMS CODE 1. Abolition of the obligation to submit of the supplementary customs declaration in case of entry into the declarant’s register for releasing for free circulation procedure Currently, when applying a simplification in the form of entry in the register, a supplementary declaration must always be submitted. Even if, at the time of sending the notification of the intention to enter in the register (IE 215), the importer has all the data needed for the supplementary declaration. The proposed amendment would include entering the possibility of exemption (or mandatory exemption) from submitting a supplementary declaration, if the importer, at the time of sending the notification of the intention to enter in the register, has all the data required for the supplementary…
…at the regulatory level, it is necessary to record the exemption from submitting the supplementary declaration itself. 2. Implementation of implicit consent to unload for the authorized consignee in transit When using a simplification in the form of entry in the declarant’s register for the release for free circulation procedure, the authorization shall specify the time after which entry may be made even if the customs office does not respond to the message of intention to enter. In the case of goods which are placed under the transit procedure, transit must be discharged before the release for free circulation is started. If the importer has the authorization to simplify the closing of the transit (authorized consignee), he cannot unload the goods before obtaining the consent of the customs office, which sometimes takes a very long time and eliminates the benefits of entry in the…
…transit. This would prevent the customs authority from not responding to the arrival message for several hours. 3. An indefinite permit for IPR Currently, the authorization for inward processing may be issued for a maximum of 5 years, and in the case of sensitive goods - for 3 years. Regardless of this, customs authorities rarely British-American Tobacco Polska S.A. ul. Tytoniowa 16 16-300 Augustów Polska t +48 (87) 644 32 00 f +48 (87) 644 32 89 Ref. Ares(2022)6471325 - 19/09/2022 British-American Tobacco Polska S.A. z siedzibą w Augustowie, ul. Tytoniowa 16, zarejestrowana przez Sąd Rejonowy w Białymstoku, XII Wydział Gospodarczy Krajowego Rejestru Sądowego, w Rejestrze Przedsiębiorców pod numerem KRS 0000024358 Kapitał zakładowy: 67 286 660,00 zł, kapitał wpłacony: 67 286 660,00 zł NIP 8460002329, BDO: 000001388 issue authorizations for a maximum period of time. The next permit has a…
…control and supervision as the authority always has the option to withdraw the permit if its conditions are not met. 4. Reduction the deadlines for issuing customs permits At present, the basic deadline for issuing a permit (with some exceptions, such as IPR) is 120 days. This deadline is too long in the current economic reality. We propose to reduce this period to 60 days, at least with regard to permit procedures that do not require consultation with authorities in other countries. A 60-day deadline would certainly be sufficient and still comfortable for officials.
…authorities in other countries. A 60-day deadline would certainly be sufficient and still comfortable for officials. 5. Extension of the scope of acceptable forms of customs security Customs regulations currently provide for only two forms in which a customs security may be provided, i.e. a cash deposit or a guarantor’s undertaking. We propose that, drawing on experience in other areas, e.g. in excise duties, the range of permissible forms should be extended to include other solutions. Examples include, for example, a promissory note, a cheque or a mortgage on real estate. At the same time, some forms such as a promissory note could only be provided for entities with AEO and adequate material security. Such a change would certainly reduce costs for entrepreneurs, and the example of excise duty shows that it does not generate increased risks for customs, provided the rules are applied…
…of excise duty shows that it does not generate increased risks for customs, provided the rules are applied sensibly. 6. Elimination of the obligation to obtain a comprehensive guarantee permit in full amount The lodging of any comprehensive guarantee now requires prior authorization from the customs authority (which has 120 days to issue it). In many cases it is far too long, especially when the trader is ready to provide full security (no reduction) and in the form of a cash deposit. Therefore, we propose that in such cases the need to obtain a permit should be waived and the permit granting procedure should be replaced by an application for the acceptance of a security which would be processed under an accelerated procedure. There is no justification for proceeding with the authorization when the authority obtains 100% security and also in cash, which can be used directly in the event…
…when the authority obtains 100% security and also in cash, which can be used directly in the event of a customs debt. 7. Removal of the customs duty ‘de Minimis’ threshold De minimis shipment value rules have been set in place by EU governments to exempt consignments below a certain value threshold from custom duties and taxes. As such, customs duties are not due for e-commerce shipments imported from outside the EU of which the value does not exceed 150 euros. In addition, VAT was also not due when the total value of all goods British-American Tobacco Polska S.A. z siedzibą w Augustowie, ul.
…was also not due when the total value of all goods British-American Tobacco Polska S.A. z siedzibą w Augustowie, ul. Tytoniowa 16, zarejestrowana przez Sąd Rejonowy w Białymstoku, XII Wydział Gospodarczy Krajowego Rejestru Sądowego, w Rejestrze Przedsiębiorców pod numerem KRS 0000024358 Kapitał zakładowy: 67 286 660,00 zł, kapitał wpłacony: 67 286 660,00 zł NIP 8460002329, BDO: 000001388 in a consignment (value not inclusive of customs duties or transport costs) was less than 10 or 22 euros, depending on the EU country. The goal of these measures was to reduce the number of cross-border consignment inspections by authorities. However, with the growth of cross-border e-commerce, the increasing number of low value consignments has put this practice into question with importers exploiting the de minimis regulation by under-declaring the value of goods.
…this practice into question with importers exploiting the de minimis regulation by under-declaring the value of goods. To prevent a loss of tax revenues and an uneven playing field for EU companies, the EU introduced the e-commerce VAT initiative, which abolished the import VAT exemption limit threshold for imports of small consignments from non-EU countries. As such, online sellers would no longer be able to benefit from the exemptions by under-declaring the value of goods for VAT purposes. We acknowledge that e-commerce has created new distribution channels for legitimate trade. However, counterfeiters have also successfully exploited these channels- i.e. illicit traded goods are dispatched in small parcels with a value below the customs duty ‘de minimis’ threshold.
…i.e. illicit traded goods are dispatched in small parcels with a value below the customs duty ‘de minimis’ threshold. There is little risk of detection for illicit goods, since the quantities of goods shipped in small parcels are intermingled with legitimately traded items. Therefore, the illicit trade implications should be considered in the context of ‘de Minimis duty threshold’ removal. In order to tackle this problem, we believe that removing customs duty ‘de Minimis’ threshold can facilitate more targeted customs audits through better customs risk management and ensure consistency with import VAT requirements. . We therefore welcome the Wise Persons Group recommendation to remove the EU ‘de-minimis’ threshold and we call on the implementation of this recommendation as soon as possible. 8.
…remove the EU ‘de-minimis’ threshold and we call on the implementation of this recommendation as soon as possible. 8. Enhance the EU customs risk profiles for controlling key input materials (acetate tow, cigarettes filters, etc.) utilised in illicit tobacco manufacturing 8.1 Acetate tow imports in the EU One solution to reducing illicit cigarette consumption throughout the EU would be to curtail the ability of clandestine counterfeit manufacturers who operate within the EU, now recognised as the largest source of illicit cigarettes within the EU. These manufacturers, usually controlled by criminal organisations, are currently able to manufacture cigarettes within the EU without any restrictions or monitoring of the key inputs required in cigarette production.
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