If the applicant submits more than one application for authorization to use a simplified procedure to the same customs authority at the same time, the aforementioned documents should be attached to only one of the applications. If the applicant meets the conditions specified in Article 79 § 1 points 1-5, 7 and 8 of the Customs Code, the customs authority shall call upon the applicant to submit, within 30 days from the date of service of the summons, the security referred to in Article 79 § 1 point 6 of the Customs Code or confirmation of a previously submitted general security related to the application of the customs procedure in which the simplified procedure is to be used. Upon a reasoned request submitted by the applicant, the customs authority may extend the deadline set for submitting the general security, but not by more than 30 days. Submission of this security does not require a separate authorization. It should be noted that in the case of submitting an existing confirmation of security, it may be used exclusively for the purposes of the simplified procedure.
The simplified procedure (entry in the records) cannot be applied to:
a) goods referred to in Article 190 9, Article 190 10, Article 190 27, Article 190 28, Article 190 29 and Article 190 30 of the Customs Code, transported in consignments by courier service providers and post offices, provided that the total customs value of the goods in the consignment does not exceed the equivalent of: 22 EURO for goods referred to in Article 190 9 of the Customs Code, 45 EURO for goods referred to in Article 190 10 of the Customs Code, 70 EURO for goods referred to in Article 190 27, Article 190 28, Article 190 29 and Article 190 30 of the Customs Code.
b) goods exempted from customs duty as returned goods: containers, pallets, reusable packaging, spare parts imported or exported together with containers, intended exclusively for minor repairs or minor maintenance, accessories and equipment for containers, specified in Annex No. 27 to the Regulation of the Minister of Finance of March 8, 2001, on economic customs procedures.
This article comes from the magazine “Logistyka” 5/2004.