The Union Customs Code (DWU) contains a number of special procedures, that aims to reduce the administrative burden of customs supervision, thus ensuring an undisturbed logistics chain. Included in this is the aim to promote international competition and improve export opportunities.
An authorization, issued by the customs is required for the use of a special procedures. This authorization shall specify the conditions under which the special procedures are used.
A requirement for obtaining these authorizations is to provide guarantees for the proper use of the customs procedure. This means, among others, keeping reliable records and paying customs debt incurred within the specified time limits. Another requirement for the issue of an authorization is that the customs authorities must be able to exercise customs supervision without having to take administrative measures that are disproportionate to the economic needs involved.
In many cases, the assessment per the requested special procedures will be based on concrete relations and actions towards the customs authorities in the past and present.
Applying for an authorization
Before an authorization is issued by the customs authorities, the person who has applied for the authorization must provide security for the customs debt which may be incurred or for other charges which may become payable in respect of the goods to be placed under the special procedure.
If the person (company) applying for the authorization already holds an authorized economic operator customs simplifications authorization; In this case the general conditions are fulfilled because of the fact that an authorization holder can offer sufficient guarantees for the proper use of the special procedure, to the extent that it was taken into account when issuing the AEO authorisation relevant activities for the particular special procedures.
The assessment of appropriate record of compliance with customs legislation and the financial solvency of the applicant no longer needs be examined during the examination for the issuance of a special procedures authorization.