The basis for the operation of the Polish customs administration is the Customs Code. The Customs Code was based on the provisions of the Community Customs Code and introduced many regulations already in force in the European Union into Polish customs law, including the simplified procedure, i.e., simplifying activities when placing goods under a customs procedure.
The Act of January 9, 1997, Customs Code (consolidated text – Journal of Laws No. 75, item 802 of 2001, as amended) entered into force on January 1, 1998. The ability to use the simplified procedure primarily means time savings for companies, the possibility of waiving the requirement to present goods at a customs office, the possibility of faster fulfillment of customer orders, the possibility of rational delivery planning, etc.
The use of simplified procedures is no longer just a privilege of some companies operating in the field of foreign trade, but a necessity to remain on an increasingly competitive market. The amendment to the Customs Code, which entered into force on March 19, 2001, made simplifications available in principle to every company involved in the import or export of goods. Thanks to granting customs agencies the authority to apply this procedure, the system can also cover those entrepreneurs who, for various reasons, do not want to or cannot obtain permission to use the simplified procedure themselves. A premise for using these procedures is the constant reduction in the number of internal customs offices and their working hours. It should also be remembered that the simplified system for placing goods under customs procedures is the leading system in European Union countries – sooner or later, Polish companies will have to adapt to EU standards and practices.
Forms of simplified procedures
The Customs Code provides for three forms of the simplified procedure:
– simplified customs declaration (not fully completed SAD document)
– submission of commercial or official documents with an application for placing goods under a customs procedure
– entry of goods into records kept by the person using the simplified procedure, the so-called “local clearance procedure”.
Most of the permits issued concern the simplification of activities that consist of entering goods into records kept by persons using the simplified procedure. This is the most beneficial simplification for business entities. When using this procedure, the goods do not have to be presented at the customs office. After delivering the goods to the place designated in the permit or after preparing the goods for shipment, the authorized person notifies the customs authority of this fact (notification can be made electronically or by fax). In response to the notification, the customs authority sends a decision, the so-called confirmation, in which it authorizes the release of the goods or information that the goods will be subject to inspection. After receiving the confirmation, the authorized person makes an entry in the register they maintain (making the entry is equivalent to the release of the goods). It should be emphasized that with this type of simplification, it is possible to ship goods outside the working hours of the customs office. Subsequently, the declarant is obliged to submit a supplementary customs declaration within the so-called settlement period or within 5 days after its expiry.
Most of the permits issued concern the simplification of activities that consist of entering goods into records kept by persons using the simplified procedure. This is the most beneficial simplification for business entities. When using this procedure, the goods do not have to be presented at the customs office. After delivering the goods to the place designated in the permit or after preparing the goods for shipment, the authorized person notifies the customs authority of this fact (notification can be made electronically or by fax). In response to the notification, the customs authority sends a decision, the so-called confirmation, in which it authorizes the release of the goods or information that the goods will be subject to inspection. After receiving the confirmation, the authorized person makes an entry in the register they maintain (making the entry is equivalent to the release of the goods). It should be emphasized that with this type of simplification, it is possible to ship goods outside the working hours of the customs office. Subsequently, the declarant is obliged to submit a supplementary customs declaration within the so-called settlement period or within 5 days after its expiry.
The article comes from the magazine “Logistyka” 4/2004.