CEFTA
General information
In general terms, import and export procedures concern the completion of formalities for entry or exit of goods in a Party and include the submission of the relevant documentation, the payment of duties and other levies, and the application of trade policy measures by Customs authorities in accordance with the applicable regulations.
Subject to the specific CEFTA Party requirements, importers and exporters are required to submit the following documents to the relevant Customs administration:
- Customs declaration: An official document that lists and gives details on the goods that are being imported or exported.
- Commercial invoice: A record or evidence of the transaction between the exporter and the importer. Once the goods are available, the exporter issues a commercial invoice to the importer in order to charge for exportation of the goods. The invoice must contain the basic elements of the transaction, such as the date of issue, invoice number, the name and address of the purchaser, the name and address of the seller, an accurate description of the goods (including the HS code, the quantity, unit of measure, unit value, total item value, total invoice value, and currency of payment), the terms of payment, the terms of delivery according to the appropriate incoterm, and the means of transport.
- Certificate of origin: This is not an obligatory document, but it is necessary when the importer seeks to benefit from the tariff preferences offered with respect to the goods to be imported, for example under a free trade agreement between the importing and exporting economy. This document varies between free trade agreements.
- Import or export licence: This is a document required in order to import or export certain specific products. It must be applied for and issued by the competent authority of the concerned CEFTA Party (see the details on import or export licences (Hyperlink)).
- Transport documents: Depending on the means of transport used, transport documents must be completed and presented to the Customs authorities of the importing CEFTA Party upon importation or exportation in order for the goods to be Customs cleared. A transport document is issued by the carrier that transports the goods. The type of transport document to be used will depend on the means of transport utilised. These include:
- Bill of Lading: The Bill of Lading (B/L) is a document issued by the shipping company (the carrier) to the shipper (the person or company sending the goods), which acknowledges that the goods have been received on board. In this way, the Bill of Lading serves as proof of receipt of the goods by the carrier, obliging the carrier to deliver the goods to the consignee (the recipient of the goods). The Bill of Lading contains the details of the goods, of the vessel, and of the port of destination. The Bill of Lading evidences the contract of carriage and conveys title to the goods, meaning that the bearer of the Bill of Lading is considered to be the owner of the goods. The payment of the goods between the shipper and the recipient of the goods is facilitated by the use and exchange of ownership of the Bill of Lading. The shipping company does not take part in the change of ownership of goods, as it merely acts as an enabler in the transportation of cargo from one location to another;
- The FIATA Bill of Lading: This is a document designed to be used as a multimodal or combined transport document with negotiable status, which has been developed by the International Federation of Freight Forwarders Associations (FIATA);
- Road Waybill (CMR): This is a document containing the details of the international transportation of goods by road, set out by the Convention for the Contract of the International Carriage of Goods by Road 1956 (the CMR Convention);
- Air Waybill (AWB): This is a document required for the transportation of goods by air and issued by the carrier’s agent. It is regulated by the Warsaw Convention (Convention for the Unification of Certain Rules relating to International Carriage by Air, 12 October 1929);
- Rail Waybill (CIM): This is a document required for the transportation of goods by rail. It is regulated by the Convention concerning International Carriage by Rail 1980(COTIF-CIM);
- Temporary Admission (ATA) Carnet: The carnets are international Customs documents issued by the chambers of commerce in the majority of the industrialised world to allow for the temporary importation of goods, free of Customs duties and taxes. The ATA carnets can be issued for the following categories of goods: commercial samples, professional equipment, and goods for presentation or use at trade fairs, shows, exhibitions and the like. Further information may be obtained in the International Chamber of Commercewebsite; and
- International Road Transport (TIR): TIR carnets are Customs transit documents used for the international transport of goods, a part of which has to be made by road. They allow the transport of goods under a procedure called the TIR procedure, laid down in the Customs Convention on the International Transport of Goods under Cover of TIR Carnets(TIR Convention, 1975), signed under the auspices of the United Nations Economic Commission for Europe (UNECE). The TIR system requires the goods to travel in secured vehicles or containers, all duties and taxes at risk throughout the journey to be covered by an internationally valid guarantee, with the goods to be accompanied by a TIR carnet, and the Customs control measures at the point of departure to be accepted by the points of transit and destination.
- Packing list or cargo list or manifest of goods: This is a commercial document accompanying the commercial invoice and the transport documents. It provides information on the imported items and the packaging details of each shipment such as weight, dimensions, and handling issues. It is required for Customs clearance as an inventory of the incoming cargo. The packing list generally includes:
- Information on the exporter, the importer and the transport company;
- Date of issue;
- Number of the freight invoice;
- Type of packaging (drum, crate, carton, box, barrel, bag, etc.);
- Number of packages;
- Content of each package (description of the goods and number of items per package);
- Marks and numbers; and
- Net weight, gross weight and measurement of the packages