In a series of articles to be published in subsequent editions
File for download,
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Feature
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Free Customs Zone
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Customs Warehouse
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Customs authorities’ powers of control and supervision
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At the borders.
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Inside (the entire area and the goods deposited therein).
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Area
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Land with an area from several to several dozen hectares, as well as buildings and structures.
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Storage areas from several dozen to several thousand m2 (there are no formal size restrictions).
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Permissible activities
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Storage of goods and operations on goods: production, trade, and services.
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Storage of goods only.
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Customs formalities
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Possibility to waive the customs declaration on the SAD document.
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Trade involving a customs warehouse must take place via a SAD customs declaration.
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Tax reliefs
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Possibility to waive VAT collection (but not in Poland).
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Possibility to waive VAT collection is only being considered by the legislator.
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Customs facilitations
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No monetary obligation arises. There is no requirement to provide financial security. Trade policy measures do not apply. There is no need to obtain certain administrative permits.
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Apart from the suspension of customs duty and tax collection, other elements of fiscalism and bureaucracy may occur – this depends on the specifics of the goods and the credibility of the entity using the customs warehouse or operating the customs warehouse.
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Basis for conducting business.
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Regulation of the Minister of Finance.
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Permit from the Director of the Customs Chamber.
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Benefits for the public sector:
economic activity / storage services
and preparation for distribution
as well as warehouse and trans-
port work
economy and activation of the economic environment
