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NOTE: To change the image on this slide, select the picture and delete it. Then click the Pictures icon in the placeholder to insert your own image. WHY DOES CROATIA NEEDS CUSTOMS REGULATIONS IF WE ARE IN CUSTOMS UNION? Martina Čular, Jean Monnet Module Mentor: Prof.dr.sc. Tamara Ćapeta
Croatian accession to the European Union On Monday 1 July 2013 Croatia became the 28th Member State of the European Union. * All EU Customs regulations are directly applicable in the Republic of Croatia. All institutes as well as the new customs procedures provided for by the provisions governing the customs code and the Community Regulation on the Community Customs Code apply in Croatia. On the date of Croatian accession to the European Union on 1 July 2013, all Croatian laws, implementing regulations in Trade policy and bilateral and multilateral free trade agreements concluded by the Republic of Croatia ceased to be in force. In this sense free trade agreements Croatia had before -CEFTA, EFTA and Turkey ceased to apply
The Union is founded on the Customs union. Based on the idea of the internal market, that Code consist general rules and procedures which ensure the application of tariff and other measures of Common Policies that have been introduced at EU level for trade in goods between the EU and the countries or territories outside the customs territory of the Union. Union is governed by the principles of subsidiarity and proportionality. Also on the principle of ACQUIS COMMUNAUTAUTAIRE ( set of rights and obligations that all Member States shall be binding and connect to the EU)
Exclusive jurisdiction: "The Union has exclusive competence for the conclusion of an international agreement when its conclusion is provided for in a legislative act of the Union." Customs Union determination of the competition rules necessary for the functioning of the internal market Monetary Policy for Member States whose currency is the euro conservation of marine biological resources under the Common Fisheries Policy Common Trade Policy.
CUSTOMS UNION CUSTOMS UNION comprises two basic elements: a)abolition of customs duties between Member States b) adoption of a common level of customs duties for goods originating in third countries Purpose of a Customs union is that goods can move freely between the two territories if it is in free circulation in any one of the two territories
Customs union applies all Common Policy measures- lCommon Trade Policy covers and determines the bilateral relations of the European Community with third countries and multilateral relations of the European Community through cooperation with multilateral organizations ( WTO ). The WTO agreement on customs valuation aims for a fair, uniform and neutral system for the valuation of goods for customs purposes — a system that conforms to commercial realities, and which outlaws the use of arbitrary or fictitious customs values. The Committee on Customs Valuation of the Council for Trade in Goods (CGT) carries out work in the WTO on customs valuation.
Customs duties on imports and exports and charges are prohibited between Member States (2010/C 83/01 OF THE TREATY ON EUROPEAN UNION AND THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION) prohibited are customs duties on goods originating from Member States but also to goods originating in third countries which are in free circulation in the internal market, having legally imported in any Member State
On the date of Croatian accession to the European Union shall cease to apply ; Carinski zakon (Narodne novine, br. 78/99, 94/99, 117/99, 73/2000, 92/2001, 47/2003,140/2005, 138/2006, 60/2008, 45/2009 i 56/2010) Uredba za provedbu Carinskog zakona (Narodne novine, br. 161/2003, 69/2006, 5/2007, 70/2008, 76/2009 i 29/2011), - Uredba o uvjetima i postupcima za ostvarivanje oslobodenja od placanja carine (Narodne novine, br. 5/2007, 153/2009 i 41/201 Zakon o carinskoj tarifi (Narodne novine, br. 61/2000, 117/2000, 119/2000 i 146/2008) ......and other imortant Regulations that were implemented in Croatian Customs Law (from the LAW ON IMPLEMENTATION OF CUSTOMS REGULATIONS OF THE EUROPEAN UNION)
Meaning that Croatia, when it acceded EU adopted European regulations –in this sense this documents- Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code is the new Customs regulation on which Croatia will base their laws taking into account that we are part of the common market. And all regulations specified in these following documents.
Customs regulations are now considered these documents 1. Council Regulation ( EEC) No. 2913/92 of 12 October 1992 on the Community Customs Code ( OJ L 302, in 1992 2. Commission Regulation ( EEC) No. 2454/93 of 2 July 1993 on determining the provisions for the implementation of Council Regulation ( EEC) No 2913/92 on the Community Customs 3. Council Regulation ( EC) No. 1186/09 of 16 November 2009 on the establishment of the liberation of tariffs in the European Union 4. Council Regulation ( EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
5. Council Regulation ( EEC) No. 1383/2003 of 22 July 2003 on the customs treatment in respect of goods suspected of infringing certain intellectual property rights and the measures to be taken against goods which were found to violate such rights 6. Commission Regulation ( EC) No. 1891/2004 of 21 October 2004 laying down provisions for the implementation of Council Regulation ( EC) No 1383/2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods for whom it is found to violate such rights
I.COMMUNITY CUSTOMS CODE The Community Customs Code codifies Community customs law. It replaces a great many acts of law, thereby increasing transparency. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code The Community Customs Code compiles the rules, arrangements and procedures applicable to goods traded between the European Community (EC) and non-member countries. The Code is a single act covering the scope, definitions, basic provisions and content of Community customs law
The Code's provisions The Community Customs Code entered into force in 1992 (it has applied since 1 January 1994) and mainly concerns: General provisions on people's rights and obligations with regard to customs legislation-right of representation, information Basic provisions governing trade in goods-import and export duties, customs value customs tariff classification of goods and their origin Provisions governing the introduction of goods into the EC's customs territory. These cover the presentation of goods to customs, the customs declaration non- Community goods which are moved under a transit procedure Customs-approved treatment or use - Code describes placing of goods under customs procedures, release for free circulation, transit, warehousing introduction of goods into a free zone or free warehouse
Amendments in 1997 and 1999 Amendments adopted in 1997 simplified the Code to make its implementation in the Member States more efficient. They concern the customs debt and control of free zones. The amendments introduced in 1999 chiefly concern customs transit. They clarify and improve the rules on discharging the transit procedure and the responsibilities of those authorised to use the procedure. They also cover financial guarantees and procedures for recovering debts arising from Community transit operations.
Amendments in 2000 The 2000 amending act introduced measures such as: preventing fraud, simplifying customs rules and procedures, facilitating use of electronically submitted declarations, facilitating the use of the procedures for inward processing under customs control, defining a new concept of protecting ‘good faith’ for those importing goods under preferential conditions.
II. Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. The adoption of the Community Customs Code amended, consolidated and simplified customs legislation, combining it in a single legal instrument. It was also necessary to bring together in a single regulation the Customs Code implementing provisions which, prior to the regulation’s entry into force. This regulation contains the implementing provisions for the Community Customs Code. It combines the implementing provisions for European customs law in a single document ;general implementing provisions are customs-approved treatments or uses privileged operations customs debt and certain controls.
Origin of goods The regulation sets out the criteria for conferring on products the origin of the country where they were manufactured. two types of origin for goods: non-preferential origin; preferential origin. For goods of non-preferential origin, it specifies the working or processing needed to satisfy the criteria set out in the Customs Code. This confers on such products the origin of the country where they were worked or processed. The Customs Code lays down that goods whose production involves two or more countries originate in the country where the last substantial processing or working took place. For preferential origin, the regulation sets out the conditions under which goods may acquire an origin that makes them eligible for preferential tariff measures. These preferential tariff measures are adopted unilaterally by the EU for certain countries or territories (developing countries, via the generalised system of preferences (GSP), or countries and territories of the Western Balkans). To be granted such a preferential origin, a product must be wholly obtained in the beneficiary country, or result from sufficient processing of goods imported from a third country.
CUSTOMS-APPROVED TREATMENT OR USE The provisions covering customs-approved treatment or use mainly cover: release for free circulation the customs status of goods and transit customs procedures with economic impact implementing provisions for the export of goods and their transport out of the customs territory of the Community. Customs status of goods All goods on the customs territory of the Community are considered Community goods.
Customs procedures with economic impact These arrangements allow economic activities to be carried out without incurring customs duties, and thus to attract and maintain economic activities in the EU. They enable, for example, the storage of non-Community goods on the customs territory of the Community or the import of raw materials with a view to further processing and subsequent re-exportation. The different arrangements are: customs warehousing; inward processing; processing under customs control; the temporary importation procedure (this governs the conditions for total relief from import duties on certain special-purpose goods); outward processing.
Export These provisions concern Community goods which are brought back into the customs territory of the Community after export (returned goods). The aim is to stop import duties being charged when exported Community goods are returned, for example because they could not be sold or were defective. The title also governs cases where the EU has paid export refunds or other such financial benefits, for example under the Common Agricultural Policy. CUSTOMS DEBT The regulation specifies the cases in which failures can be considered as having no significant effect on the operation of temporary storage or of the customs procedure. It also deals with natural wastage and goods in special situations, such as abandoned goods. It also specifies the conditions under which post-clearance entry of the customs debt in the accounts is not obligatory as well as the relevant procedures. CONTROLS ON USE AND DESTINATION Application of the rules may be subject to proof that the goods in question comply with the conditions prescribed for their use or destination.
Croatia & Customs procedures Croatian Customs Administration is authorized to apply Customs regulations on the Croatian territory and third countries (The internal borders is the Croatian borders with Member States of the European Union,the third country is a country that is not a Member State of the European Union) The Customs Administration is an administrative organization within the Ministry of Finance Croatia and is responsible for the implementation of customs, tax and other regulations as are competence. Central Office is an organizational unit of the Customs Administration responsible for legal, effective and uniform application of customs, tax and other regulations as are placed in jurisdiction.
EORI NUMBER ( Economic operators registration and identification number)- is used to identify the economic operators and other persons in their relations with customs services of the Member States of the European Union To goods which are subject to customs procedures is applied Common Customs Tariff of the European Union Entry of goods into the customs territory of the European Union and the amount of goods from the customs territory of the European Union is allowed only through decisions brought border crossings ( border crossings are brought by Government of Croatia ) Customs duty is payable in the country of customs clearance, or one of the Member States and VAT in the country of final consignee
Trade between Member States is no longer treated as an import / export of goods, and are not used nor customs procedures.Procedures are used on import / export of goods from third countries who have to register via the EORI number issued by the Ministry of Finance, Customs Administration and the Regional customs offices The customs office is an organizational unit of the Customs Administration which carries out all or some jobs provided customs, tax and other regulations. The concept of customs Office covers and regional customs office and border customs office. With Customs Administration equalized the customs services of other Member States that acting within the scope of official exchange programs or educational programs of the European Union and under the supervision of the Customs Administration
fulfillment and acceptance of the Customs declaration for all users that their goods released for free circulation Domestic goods are considered community goods ( for example goods transported fom Rijeka- Marseille when transported by sea should not be placed under a transit procedure,but taking into account that these goods have customs status and confirmation thereof ) Community goods ( Domestic goods ) which will trade persons from Croatia and those from other EU countries will not be subject to customs control nor will it apply customs procedures and thus there will be no payment of customs duties However if you are between legal persons within the EU countries traded goods no customs status of Community goods ( Foreign goods ) the same is under customs supervision and for her compulsorily submitted a declaration for release for free circulation and paying import duties ( customs duties and taxes)
Why Croatia needs Customs Regulations ? On the basic principle of ACQUIS COMMUNAUTAUTAIRE Croatia has adopted this regulations. With this Regulations that Croatia adopted ( mentioned in the text before) she regulates the implementation of the customs legislation of the European Union Member States which were given the power to national legislation regulating individual questions in the field of customs regulations whose interifierence is not within the competence of the European Union.This regulations also explain relationship Croatia has with third countries, considering that arrangements Croatia had before entering the EU with third countries had ceased to apply.Also it explained Customs procedures within EU. The single market offers new opportunities for partnership and networking with similar industries and sector within an enlarged EU.