It is necessary to distinguish between customs clearance and other procedures under customs regulations. Customs clearance is defined as a procedure by which it is decided whether and under what conditions the goods imported, exported or transported through the Union customs territory are placed under the proposed customs procedure or are re-exported. This procedure relates to a specific consignment of goods on the import, transit, and export of goods, which starts with the lodging of a customs declaration or a re-export declaration and ends with the release of the goods for the proposed customs procedure or re-export.
However, in addition to the customs clearance, there are other procedures under the customs regulations, such as procedures concerning the application for customs authorisations or tortious procedures. We also provide representation within these procedures, but this cannot be considered as representation within the customs clearance.
We distinguish between direct and indirect representation within the customs clearance.
We are not a classical customs company, which would specialize only in customs declaration, but our clients often ask us to complete the customs clearance within the specific case. Therefore, we usually provide customs representation within the specific cases that require consultation with customs officers and other institutions, deeper knowledge of customs and tax issues and a special approach.
We are pleased to provide consultations and customs representation within the customs procedures in the following cases:
- import and export of electricity and import and export of gas, where we have the necessary know-how and can provide representation and consultations to Slovak and foreign entities,
- import and export of electricity and import and export of gas, where we have the necessary know-how and can provide representation and consultations to Slovak and foreign entities, - import of the specific goods exempted from customs duties and, where appropriate, exempted from VAT,
- release of goods for a temporary admission with a total relief from import duties.
Of course, depending on the case, we can assume the customs representation in other cases, or arrange a customs representation by a cooperating specialized customs company.
Representation in other proceedings under customs regulations
In addition to the customs procedures, where a specific transaction with goods is the object and the purpose is to place goods under the proposed customs procedure or re-export, there are many other procedures under customs regulation that allow the customs rules to be applied or impose specific obligations.
Based on the complexity of customs issues, it is highly likely that you will need consultation and representation when applying customs legislation. We have specialized knowledge and rich experience in representing entities when requesting various types of authorisations, certificates, but also in representing entities in criminal proceedings or in proceedings on the withdrawal of an authorisation or representing entities in appeal proceedings.
Examples of other customs procedures in which you may need representation are as follows:
- simplified authorisation procedures,
- authorisation of special customs procedures (Inward processing procedure, Outward processing procedure, Temporary storage, Customs warehousing, Temporary admission, End-use procedure),
- waiver of security,
- osvedčenie SHS/AEO,
- authorisation of deferment of payment of the customs debt, authorisation of payment by instalment of the customs debt, authorisation of another method of payment of the customs debt,
- customs offense, customs delict.
Representation in the inspection after the release of the goods (in the ex-post inspection)
The customs authorities are entitled to notify the entity who carries out import, export, transit or other special customs procedure of the commencement of the post-release inspection. These inspections are also referred to as ex-post inspections, as they are carried out only after the customs procedure has taken place. A certain period or a certain package of transactions is checked. We recommend you seek a professional representation of experts in customs law from the moment of the announcement of this inspection. We provide this representation in cooperation with the law firm Prosman a Pavlovič advokátska kancelária, s.r.o.
Other consequences depend on the result of the post-release inspection. In a worse case it may be an additional charge of the customs debt and a customs offense sanction and, in the worst case it may be a prosecution.
For this reason, the audited entity needs to know its rights, obligations and what are the rights and obligations of the group carrying out the inspection. The audited entity needs to set out the procedural tactics, objectives and use all means of defence.
In cooperation with the law firm Prosman a Pavlovič advokátska kancelária, s.r.o. we have had many proceedings, which we have successfully brought before the Supreme Court of the Slovak Republic, whose decisions have the power of case law influencing decision-making and practice in similar cases.