Completion instructions Comprehensive guarantee authorisation (CGU) and Deferment of payment authorisation (DPO)

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1 1 (5) 1. APPLICATION Enter the name and code of authorisation(s) applied for: comprehensive guarantee CGU, Deferment of payment DPO. 2. APPLICANT S DETAILS 1.1 Application type Enter the type of application: new authorisation, amendment of authorisation, renewal of authorisation, annulment of authorisation. 1.2 Decision reference number Enter the number of a previous authorisation if an amendment, renewal or annulment of an authorisation is applied for. This section is left empty if applying for a new authorisation. 1.3 Geographical validity Union Enter whether the application concerns activity in all EU Member States, only in some Member States (enter states in question) or only in Finland. 1.4 Geographical validity common transit countries Enter the countries with common transit where the authorisation can be used. 2.1 Name of applicant Enter as applicant the company or person applying for the authorisation. 2.2 EORI number Enter the applicant s registration number and trader identification number (EORI number). If a Finnish applicant does not have an EORI number, provide the Business ID. The EORI number can be applied for by checking box 2.3 I am applying for registration for EORI. Enter in section 4, Additional information VAT numbers possibly granted the applicant in other EU countries. 2.3 I am applying for registration for EORI If a Finnish applicant does not have an EORI number, it can be applied for by checking the box I am applying for registration for EORI. If EORI registration is applied for, the applicant s Business ID and VAT number should be entered if the company has one. If the applicant is a company registered elsewhere in the EU and does not yet have an EORI number, it must be applied for in the Member State where the company is located and practices business accordant with customs legislation. Companies based in other EU countries are not registered in Finland. EORI is an EU-wide system for the registration and identification of economic operators. EORI registration means that a competent authority grants an authorisation to an economic operator to use a common reference in their dealings with customs authorities in any EU Member State. The EORI number is used in the whole customs territory of the Union as a unique identifier of customers, who on behalf of their business practice cross-border importation, exportation or transit in the customs territory of the Union. The EORI registration is free of charge. 2.4 Address details of the applicant Provide the applicant s street address and postal address. 2.5 Name of the applicant s representative (only if a representative is used) If the applicant uses a representative for the application process, enter the representative s name. Send a document proving the authorisation, only if requested separately by Customs. 2.6 Representative s EORI number If the applicant uses a representative, enter the representative s EORI number 2.7 Representative s address information Provide the representative s street address and postal address. 2.8 Name and contact information of person in charge of customs matters Provide the contact information (telephone, ) of the person who can be used for contact and communication concerning customs matters. Do not provide this information if the applicant has AEO status, i.e. the applicant is an authorised economic operator.

2 2 (5) 2.9 Contact person in charge of the application The contact person is in charge of the communication with Customs concerning the application. Enter the name of the contact person Telephone number Enter the telephone number of the contact person (and/or address in section 2.11). Preferably, enter the business address. Provide this information only if the person is not the person responsible for customs matters address Enter the address of the contact person (and/or telephone number in section 2.10). Preferably, enter the business address. Provide this information only if the person is not the person responsible for customs matters Person who managers the company applying for the authorisation, or who exercises control over its management Provide information on the directors or the persons who exercise control of the company according to the legal form, especially concerning the following: director of the company and possible chairpersons and members. The information must include full name and address, date of birth and national ID; such as the personal identity code. Do not provide this information if the applicant has AEO status, i.e. the applicant is an authorised economic operator. 3. DATA ON GOODS AND PROCEDURE 3.1 Type of main accounts for customs purposes Enter the type of main accounts and specific details on the system used; including software. 3.2 Location where main accounts for customs purposes are managed or where they are accessible The main accounts for customs purposes are records based on which the customs authorities can control and monitor all activities included under the scope of the authorisation. The applicant s previous commercial accounting materials, or materials for tax purposes, can be approved for customs purposes if they help to facilitate record-based customs inspections. Enter the complete address, including the Member State where the main accounts will be kept or where they will be accessible. The UN location code (UN/LOCODE) can be entered instead of the address if the location can be unequivocally determined. Do not provide this information if the applicant has AEO status, i.e. the applicant is an authorised economic operator. 3.3 Type of records Enter the type of records and specific details on the system used; including software. The records must enable the customs authorities to monitor the procedure concerned, in particular with regard to identification of the goods placed under the procedure, their customs status and their movements. 3.4 Place where records are kept Place(s) where records concerning the goods are kept. The full address of the place(s), including the member state(s) where the applicant's records are kept or will be kept. The UN location code (UN/LOCODE) can be entered instead of the address if the location can be unequivocally determined. 3.5 Starting date of the period of validity of the decision (requested) The applicant can request that the period of validity start on a certain day. Please note the time limits provided for the processing of the application (max. 120 days) as well as the fact that the authorisation cannot be granted retrospectively. 3.6 Customs office of guarantee Enter the customs office of guarantee when applying for a deferment of payment authorisation DPO. The customs office of guarantee in Finland is Lupakeskus FI Types of customs procedures Enter the customs procedure(s) concerned which the applicant wants to implement. If necessary, enter the number of the authorisation in question if it is not already provided in the application. If no authorisation has previously been granted in the matter, enter the number of

3 3 (5) the application. A list of two-digit customs procedure codes can be found in the Official Journal of the European Union no L 343 (2015). Customs procedure codes with explanations: 00 This code is used to express that there is no previous procedure. 01 Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union, in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply. Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union. 07 Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure. Explanation: This code is used when goods are released for free circulation, but no VAT or possible excise duties have been paid for them. 10 Permanent export. 11 Export of processed products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure. Explanation: Prior export (EX-IM) in accordance with Article 223(2)(c) of the UCC. 21 Temporary export under the outward processing procedure. 22 Other temporary export than export according to code Temporary export for return in the unaltered state. 31 Re-export. Explanation: Re-exportation of non-union goods following a special procedure. 40 Simultaneous release of goods for free circulation and home use. 42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation: VAT exemption and, where applicable, temporary suspension of excise duty is granted, because the goods are released or moved to another Member State within the Union following import. In such case the VAT and, where applicable the excise duty, are paid in the Member State of final destination. To ensure compliance with this procedure, the persons concerned have to fulfil the conditions of Article 143(2) of directive 2006/112/EC and, where applicable, the conditions mentioned in Article 17(1)(b) of directive 2008/118/EC. 43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States. 44 End-use. The release of goods for free circulation with a reduced rate of duty or duty-free based on end-use 45 Release of goods for free circulation and partial home use for the collection of VAT or excise duties and their placement in a warehouse other than a customs warehouse. 46 Import of replacement goods under the customs outward processing procedure prior to the export of the goods they are replacing. Explanation: Prior import in accordance with Article 223(2)(d) of the UCC. 48 Entry for home use with simultaneous release for free circulation of replacement products under the customs outward processing procedure prior to the export of the temporary export goods. 49 Import from another EU country to Åland. Import from Turkey to Finland. 51 Inward processing procedure. Explanation: Inward processing in accordance with Article 256 of the UCC. 53 Import under temporary admission procedure. 54 Inward processing in another Member State (without releasing the goods for free circulation in the Member State in question). Explanation: This code is used for registering the activity in the intra-union trade statistics. 61 Re-importation and simultaneous release of goods for free circulation and home use. 63 Re-importation with simultaneous release for free circulation and home use of goods to another Member State with exemption from VAT and, where applicable, the excise duty suspension. Explanation: VAT exemption and, where applicable, temporary suspension of excise duty is granted, because the goods are released or moved to another Member State within the Union after re-importation. In such case the VAT and, when applicable the excise duty, are paid in Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(d) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17 (1) (b) of Directive 2008/118/EC. 68 Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure. 71 Placing of goods under the customs warehousing procedure. Explanation: Placing of goods under the customs warehousing procedure. 76 Placing of Union goods under a customs warehousing procedure in accordance with Article 237(2) of the UCC. 77 Manufacturing of Union goods prior to export under supervision by the customs authorities and under customs control (pursuant to Article 5(27) of the UCC) and payment of export refunds. 78 Placing of goods in free zones. 80 Transit.

4 4 (5) 95 Placing goods under a warehousing procedure other than customs warehousing procedure when VAT or, where applicable, excise duty has not been paid. 96 Placing Union goods under a warehousing procedure other than customs warehousing procedure when VAT or, where applicable, excise duty has not been paid. XX Temporary storage. 3.8 Number of activities Enter an assessment of how many consignments per month will be covered by the authorisation in each Member State. 3.9 Guarantee When applying for deferment of payment authorisation DPO, enter the reference number of the guarantee. If applying for comprehensive guarantee authorisation or for both comprehensive guarantee authorisation and deferment of payment, leave this section blank Amount of customs duty and other charges Enter the highest amount of customs duty and other charges for any single consignment (currency by ISO code e.g. EUR or SEK) relating to the recent 12-month period. If such information is not available, indicate the highest likely amount of customs duty and other charges applicable on any single consignment during the next 12-month period Average time between placing of goods under the procedure and the discharge of the procedure Indicate the average period between placing goods under the procedure and discharging the procedure, relating to the most recent 12-month period. This information shall only be provided where the comprehensive guarantee will be used for placing goods under a special procedure Level of guarantee Indicate the level of guarantee, which is to cover the existing customs debt and where applicable, other charges to be covered by the guarantee (100 or 30 per cent of the relevant part of the reference amount), and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100%, 50%, 30% or 0% of the relevant part of the reference amount. The customs authority granting the authorisation can, if applicable, provide comments and decide on the level of guarantee Form of guarantee Indicate which form the applicant assesses that the guarantee will take: 1 Cash deposit (cash deposit into a bank account, to be given as security to Customs), 2 Undertaking given by guarantor, 3 Other forms approved by Customs in accordance with Article 83 of the Delegated Regulation (EU) 2015/2446 (placing of security: property, residence, investment funds or pledge on shares) Reference amount Provide information on the reference amount covering all operations, declarations or procedures, pursuant to Article 89(5) of the UCC, i.e. the customs authorities can authorise the use of comprehensive guarantee to cover import or export duties for two or more functions, declarations or customs procedures that correspond to the customs debt. The abovementioned Article can be found in the Official Journal of the European Union L 269 (2013). To speed up the processing of the application, we ask that the applicant specify the reference amount according to procedure: import, transit, warehousing and special procedures. If applying for an EU-wide guarantee, enter the same specification per country. The currency is entered with ISO codes, e.g. EUR or SEK Time-limit for payment If only applying for a comprehensive guarantee, check box 1 (a maximum time limit of 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the UCC). When applying for deferment of payment authorisation, choose box number 2. (deferment in accordance with Article 110) Type of deferment of payment Fill in this section when applying for deferment of payment authorisation DPO. If the applicant applying for deferment of payment authorisation has also applied for a separate periodic clearance authorisation (simplified declaration procedure), check box number 2 (Article 110(c) of the UCC). In other cases choose box number 1 (Article 110(b) of the UCC).

5 5 (5) 4. ADDITIONAL INFORMATION Additional information to the application. Provide the applicant s bank account information. If the applicant needs to enter other address information than the information in section 2.4 (e.g. billing address, including e-invoice address or other places of business) enter them here. If the applicant has a forwarding agency, enter the form(s) of representation. 5. CONSENT 5.1 Consent for publication in the list of authorisation holders Enter whether or not ( yes/no ) the applicant gives their consent for the publication of the following information in the list of authorisation holders: - Authorisation holder - Type the authorisation - Date of entry into force of authorisation and if necessary period of validity - The customs authority of the Member State in question makes the decision - Competent authority/supervising customs office. The list is published on the website of Customs or the Commission. 5.2 Consent for the electronic transmission of the decision to the address of the contact person in charge of the application Enter whether or not the applicant agrees ( yes/no ) to the application decision being sent by to the person in charge of customs matters 6. SIGNATURE Date and place of the application; signature and position in the company of the person lodging the application and clarification of signature. 7. APPENDICES The applicant must attach to the application the approved financial statements for the latest financial year. The financial statements include the annual report, balance sheet and notes to the accounts as well as a possible financial calculation, the annual report and auditor s report. If the company is the parent company of the corporation, provide the corresponding financial statements of the corporation. The applicant can also provide a newer, unofficial financial statement. A new business must provide the starting balance sheet with an itemisation as well as a short description of the company s financial plan. Enter how many documents are attached to the application (pieces, total) and the names and dates of the documents. If the document is connected to a certain part of the application, enter after the date to which section of the application the document applies.