The principal is liable for his own errors and omissions, as well as those of his appointees, particularly for the resulting consequences: – By packaging that does not conform to the agreed transport requirements – by inaccurate, imprecise or missing...
FORM A is a certificate of origin that is used in trade between the European Union and developing countries (DCs) that are listed. With FORM A, the developing country certifies that the goods are of its origin and production so as to fully or partially exempt the...
T2 (NCTS) is a computer document issued by one customs (Departure Office) and destined for another customs (Destination Office). T2 is assigned a number called MRN that is unique throughout the European Union and recognizable throughout its territory (T1 appears in...
According to EU regulations, the exporter in possession of this qualification can certify the preferential origin of his goods by means of “invoice declaration,” with no value limit. The granting of “status” is conditional on the submission of...
The ATR is a certificate provided for in the European Union-Turkey agreement and is issued to certify that the goods described in the form are in free circulation so that duty payment can be waived. The exemption applies to shipments from the European Union to Turkey...
WHAT TAX LAW CONSEQUENCES REGARDING BUSINESS TAX ARISE FROM EU CUSTOMS CLEARANCE? We will try to clarify the tax law consequences related to the business tax of an EU customs clearance based on the following example. Example: Swiss supplier A is registered in Germany...
With regard to “Indirect Representation,” it is necessary for the customs agent to have a special mandate from the exporting firm to carry out customs procedures in its own name but on behalf of the obligated economic operator. This warrant must be...
Form EUR 2 is issued directly by the exporter without the need for customs endorsement and is intended to document the originating status of the goods. Currently, it is used, within the limit of the amounts provided, only for goods subject to postal shipments to...
