Customs clearance

Simplified customs procedures offer simplifications compared to normal customs procedures that strongly influence both the cost factor and the time factor.

On 1 July 2009, the “direct entry” procedure replaced the "simplified customs procedure" for international customs matters.

As a result of the new regulation, since July 2009 Lagermax Spedition is obligated to enter data and report to the responsible customs administration prior to delivery of the goods. The previously applicable 10-day notification period was abolished as of 1 July 2009.

The simplified customs procedures include the authorized consignee and consignor and the approved exporter*. In general, these procedures require authorisations from the responsible main customs department. In this regard, we offer free advice in advance, which extends to application with the customs authority.

For all simplified customs procedures, the customs administration assumes a high level of trust in the authorisation holder and a high level of expertise on the part of the user.

While the proper acceptance or shipment of goods is your responsibility, we handle the ongoing record keeping in the local clearance procedure with our specialised staff and the officially approved software programmes. We have decades of experience in this field and therefore good contacts to the authorities.

*Approved exporter
This simplification enables you to submit an "invoice declaration" as a declaration of origin instead of a EUR 1 movement certificate, regardless of the export value of a shipment. However, the criteria of preferential origin must be observed unchanged!

INTRASTAT is a continuous statistical recording system to monitor the movement of goods between the members of the EU. Companies that exceed a turnover of
€ 500,000 either in procurements or deliveries must register.

If you are subject to INTRASTAT registration, we are happy to handle notification to Statistik Austria. We prepare all the data as required and submit it electronically, reliably and on time. The reporting period generally corresponds to the calendar month in which the intra-Community movement of goods took place. The notifications must be submitted at the latest by the 10th working day from the end of the reporting month.

We have excellently trained employees to handle the procedure; these are also familiar with special cases like chain transactions, factor transactions or consignment transactions.

If you want to ensure that the proper data is submitted to Statistik Austria on time, make use of our INTRASTAT service.

The electronic customs clearance system e-Zoll.at enables carrying out customs procedures within Austria online.

Customs affairs can be carried out online around the clock, seven days a week. The customs clearance location and the place where the goods are located need not be identical. However, the electronic data transfer requires that the approved economic actors demonstrate a high degree of reliability, a stable IT system, sufficient creditworthiness and appropriate knowledge in the observance of customs rules.

The responsibility for imports both from a foreign trade a customs law perspective is shifted to the companies. Improperly reported goods or missing authorisations and licenses can result in criminal sanctions and the withdrawal of the authorisation as an approved economic operator.

A special software is needed for the customs declaration. The investment costs in software and training are considerable. The effort involved in individual or consolidated shipment declarations is significant.

How does e-Zoll work?

At the heart of the electronic customs procedure, besides the actual customs clearance (import, export, shipping procedure and customs warehouse), is an automatic risk analysis module that works according to a red-green method.

The red channel means STOP - the goods need to be personally inspected by a customs body at the shipper or at the location of the goods. Until the final clarification of the facts, the goods remain in the customs department’s custody. Following a positive inspection, the economic operator receives the corresponding customs confirmations or documents in electronic form. The print-outs serve as confirmations of the proper execution of the customs clearance procedure.

The green channelstands forGOODS APPROVAL, which takes place within 10 minutes. The shipments can then be transported to their destination unhindered.

The new e-Zoll procedure gives Lagermax a series of benefits when carrying out logistics processes - similar procedure steps, predictable response times, uniform data transmission, and the duties calculation is immediate.

Any changes to the e-Zoll procedure are continually integrated into the system procedures by the Lagermax customs specialists, so that Lagermax can offer its customers trouble-free and professional access.

This is a further step based on the NCTS.

With the EU-wide electronic export system, Form 3 of the declaration is replaced by an Export Accompanying Document. All export shipments (to third countries) must be processed using this system.

The export must be declared electronically at the export customs office and the exit is also confirmed electronically at the customs office of exit. Like NCTS, the system is paperless. The identification of goods is based on the MRN (Movement Registration Number).

Upon the implementation of the ECS on 1 July 2009, the "security exit control" was activated. This enables electronic processing of declarations and, for security reasons, requires additional information to be included in the declaration.

The automated import system ensures that imports recorded in another EU state can be handled in another EU state.

No re-entry of the data is required. This includes the exchange of electronic messages on the different stages of the transactions between the different actors (economic operators, customs and other authorities).

The implementation of the Import Control System is meant to ensure the processing of Entry Summary Declarations and the interconnection of information with risk analysis.

Since 1 April 2006, the application of the NCTS (New Computerised Transit System) is mandatory for all authorised consignees/consignors.

It enables the handling of the Community transit procedure with the assistance of electronic data processing. Any transit procedure opened in NCTS can be settled at any customs office.

Transit documents (T1, T2) are additionally stored in an EU database under the MRN - Movement Registration Number, (e.g. 09AT600000524682M5) for approx. 14 days. This can be queried by all NCTS participants if:

• the shipment has been released (the transit document has been opened)
• has reached a transit customs office
• has arrived at the customs office of destination
• was terminated at the customs office of destination.

Structure of an MRN no.

• 09 = year
• AT = Austria
• 600000 = customs office of departure (ZA Salzburg)
• 524682M5 = variable number, assigned according to the logarithmic system. A logical sequence of numbers is not possible, so fraud is almost impossible.

An essential component for maintaining an authorisation of the authorised consignor or consignee is NCTS-capable software with which the exchange of data with the customs administration and the processing of transit operations can be carried out in electronic form.

The TIR procedure allows the cross-border transport of goods under customs supervision, without payment of customs duties and other charges.

A prerequisite for the TIR procedure is that the goods are partly transported by road. The goods are transported from a customs office of departure to a customs office of destination in another country (TIR carnet). Financial security for the payment of duties and taxes is provided by the IRU (International Road Transport Union) in the form of a guarantee.

Each member state of the European Community, as well as the Community itself, is a Contracting Party to the TIR Convention.

The TIR procedure is based on five points:

• Use of secure vehicles or containers
• international guarantee chain
• TIR Carnet
• mutual recognition of customs controls
• supervised access to the procedure

Declaration NCTS-TIR

On 1 January 2009 the NCTS-TIR became obligatory in all EU member states. The data must be transmitted electronically to the customs authorities at departure and at destination.

The TIR Carnet remains in its old form because it is still used as a guarantee document according to the TIR Convention. The validity of the electronic form is limited to the EU - the paper form remains the only reference in third countries.