It guarantees to the beneficiary of the deposit, the Tax and Customs Authority (insured), the payment of customs duties and other taxes owed by the Company that takes out the insurance (insurance policyholder), in the event of non-compliance on the part of the latter, within the scope of the legislation applicable by the new Union Customs Code (CAU).
Surety Bond Insurance
Customs
Who are they aimed at?
National companies that carry out import and/or export operations of goods.
How do they work?
The Tax and Customs Authority requires Companies that carry out import and/or export operations to provide a guarantee to replace the immediate payment of taxes imposed on the operations carried out.
Swipe to view more
|
Type
|
Goal
|
|---|---|
| Customer Clearance | Guarantee the Tax and Customs Authority the payment of VAT and other customs charges due for the import of goods from non-EU countries. |
|
Temporary deposit |
Ensure the storage of non-EU goods presented to customs while awaiting destination (re-export or entry into consumption). |
|
Customs Warehouse |
Guarantee the customs warehouse, where non-Community goods are stored for an indefinite period, until payment of duties to be introduced onto the market. |
| Fiscal Warehouse | Guarantee the payment of IEC (special consumption tax) to the tax warehouse, where the goods are under suspension. |
| Compliance with Obligations ofCommunity Regulation | Guarantee authorization for products whose import is subject to the presentation of a license (license or certificate), within the scope of the common agricultural policy. |
| Temporary import procedure | Guarantee the use, in the customs territory of the Community, with total or partial exemption from import duties, of non-Community goods intended for re-export. |
| Export Warehouses | Ensure locations established and approved by AT for receiving and storing merchandise, until export to non-EU territory. |
| Circulation | Guarantee the Tax and Customs Authority the payment of Special Consumption Taxes (IEC`s) and other taxes that may be due in relation to products subject to these taxes that circulate in the national or community territory under a tax suspension regime. |
|
Union Transit |
Guarantee the Tax and Customs Authority the payment of customs debt and other taxes that become due in relation to goods that move under a community or common transit regime. |