Free circulation (code 40 00)
Release for free circulation goods to non-Community goods, the customs status of Community goods.
Shall entail application of commercial policy measures, completion of other formalities laid down for imports of goods and the payment of all amounts due under the law.
Free circulation VAT exemption (code 42 00)
It is used usually when importing goods from third countries into the EU, which is the goods have been placed directly on the free circulation of EU accession (at the border, or somewhere along the route). Here the goods become Community goods, that after the release into free circulation (Customs) changes its status. Then the goods are transported to another EU country, usually the country of destination where the goods so. samozdaňuje, ie. to here as goods available for consumption upon payment of the appropriate amount of VAT on it was sluggish. The advantage of this mode is essentially a legal tax deferral under the tax period (month or quarter).
The external transit procedure allows the movement from one point to another within the customs territory of the Community:
of non-Community goods, without such goods being subject to import duties and other charges or to commercial policy measures;
Community goods, in cases and under the conditions laid down in the implementing regulation to CK in order for the products in terms of exports subject to certain measures or their use, could not avoid or unduly benefit from such measures.
The internal transit procedure shall allow Community goods transport between two points in the customs territory of the Community through the territory of a third country without any change in their customs status.
Customs warehousing (code 71 00)
Allow the storage in a customs warehouse:
goods which non-Community goods, without such goods being subject to import duties or commercial policy measures;
Community goods for which the Community legislation governing specific fields, as a result of its location in the warehouse to the application of measures normally attaching to the export of such goods.
A customs warehouse may be either a public warehouse or a private warehouse.
"Public warehouse" means a warehouse that can be used for the storage of goods, any person.
"The private warehouse 'means a customs warehouse reserved for the warehousing of goods warehousekeeper.
Inward processing (code 51 00)
Allows for the purposes of one or more processing operations in the customs territory of the Community, was used:
goods that are not Community goods intended for re-export from the customs territory of the Community in the form of compensating products, without being subject to import duties or commercial policy measures - suspension system;
goods released for free circulation with repayment or remission of import duties on such goods if they are exported from the customs territory of the Community in the form of processed products - system recovery.
Processing under customs control (code 91 00)
Shall allow goods which are non-Community goods in the customs territory of the Community in operations which alter their nature or state, without being subject to import duties or commercial policy measures and allows the release for free circulation of goods resulting from such operations to be Not valid for duty. These products are termed processed products.
The procedure for processing under customs control shall be used for goods, which leads to revision of the product, subject to lower import duty than the imported goods.
Temporary use (code 53 00)
This mode is also used for operations designed to ensure compliance with the technical standards required for their release for free circulation.
The temporary allows the goods which is not a non-Community goods intended for re-exported in the same state, except normal depreciation due to the use was in the customs territory of the Community, with total or partial relief from import duties and without to be subject to commercial policy measures.
Temporary importation with total relief from import duties shall be granted only in accordance with Articles 555 to 578 of Commission Regulation (EEC). 2454/93.
Using the temporary importation procedure with partial relief from import duties shall be allowed for goods not subject to the above provisions or those provisions subject, but does not meet all the conditions laid down therein to permit temporary importation with total relief.
Outward processing (code 21 00)
That allows Community goods temporarily exported from the customs territory of the Community in order to undergo processing operations and that these products could be released for free circulation with total or partial relief from import duties.
Temporary export of Community goods shall entail the export duties, commercial policy measures and other formalities for the exit from the customs territory of the Community.
The total or partial relief from import duties shall be made so that the amount of import duties applicable to the compensating products released for free circulation shall be deducted the amount of import duty, which could be applied to the temporary export goods on the same day as they were imported into the customs territory community of the country in which the processing or was last processing operation.
The amount to be deducted shall be determined based on the amount and nature of the goods on the date of acceptance of the declaration for release for outward processing and other documents based on the items of charge applicable on the date of the declaration for release of compensating products for free circulation.
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