Bonded warehouses

Free trade zones

Cargo inspection

Passenger inspection

Appraisement

Classification

Duty collection

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CUSTOMS AREAS

UNIT 2

The customs areas include the following:

The assessment and collection of duties and taxes have always been one of the main functions of the customs service. In fact, collection of the revenue is the responsibility with which the customs usually started. Throughout its history the customs has supplied the federal budget with the revenue necessary for investment in the economy and in the country’s basic infrastructure, i.e. new schools, roads, hospitals.

Merchandise classification is the foundation on which duty collection occurs. All goods entering the country should be classified by use of the established numerical coding system. Most countries are now adopting the Harmonized System of Classification which, in case of uniform application, can help improve the classification of goods and prevent losses of duty collection.

Cargo shipments entering the country are to be supplied with the necessary documents, for example, commercial invoices. This cargo declaration is a basis for goods valuation. Undervaluation can result in underpayment of duties.

Effective passenger and baggage control is necessary to collect proper duty and to prevent smuggling. Baggage is checked for concealment by X-ray or opening it.

Cargo shipments are to be inspected for duty collection and anti-smuggling purposes. Various inspectional techniques and devices can help release merchandise quicker, with less damage and also result in increased seizures of prohibited items.

In order to encourage the development of the country and to promote its foreign trade free trade zones are usually set up. “A free zone” is a part of the territory which is regarded as being outside the Customs territory, and goods introduced into this part of the territory are not subject to the usual Customs control. Relief from import duties and taxes in respect of these goods is granted. The Customs carries out certain control within the free zone to ensure that the operations are in accordance with the Customs regulations.

Importers usually have to pay duties to the government when they import goods. They declare goods and customs officials collect duties. When the importer doesn’t pay the duty immediately, the goods are stored in a bonded warehouse. The importer has to pay storage charges (cost of keeping the goods in the warehouse). The goods cannot be taken out of the warehouse until the importer pays the duties.

Дата добавления: 2014-12-10