Customs Clearance - Import Customs Clearance - Export Customs Clearance - Frequently Asked Questions

Customs procedure for companies

Shipments of any value sent from outside the European Union are subject to customs clearance.

For shipments up to 150 EUR, VAT is charged and the shipment may be exempt from customs duties. If the consignee is a VAT payer, (s)he does not pay the VAT on receipt of the goods but deducts it in his/her accounts on the basis of the import document. Non-payers of VAT are charged the tax on importation by customs and pay it on delivery of the consignment. If the value of the consignment is over 150 EUR, VAT is charged on the consignment plus customs duty.

To clear shipments from outside the European Union, the importer needs an EORI number, a power of attorney with DHL Express and a document containing additional information.

If the company has a Power of Attorney with us, has not set up the paid service Requested contact before clearing the shipment, the documents from the shipper are legible and we are able to read the information from them to clear the shipment, then the shipment is cleared without contacting the consignee according to the information about the company from our database and the documents from the shipper. If one of the above conditions is not valid, then the consignee is contacted by us to complete the customs clearance information.



DHL Express customs options for companies:

  • SAD free circulation regime 40 00

The goods are cleared with customs duties assessed. The goods may be disposed of freely.

  • SAD return of goods in unaltered state regime 6110

This type of customs clearance can only be used for consignments that have been exported and, for unexpected reasons, are returned to the EU unchanged within 3 years. This may be the case, for example, if the consignee refused the consignment, the goods were unsatisfactory, etc. In this case, the shipment is exempt from customs charges (VAT, duty), but not from DHL Express charges. The goods can be freely disposed of after customs clearance.

  • Samples to support commercial activities (Art. 86 NR 1186/2099)

This is an article where the shipment may be exempt from customs duties. An application for exemption must be submitted to the customs office, in which the consignee specifies how the samples are to be disposed of. The decision to devalue the goods is at the discretion of Customs. The customs office does not always have to devalue the samples, but it is necessary to know how the samples will be devalued. The deterioration of the samples must be carried out in such a way as to render the samples unusable but not to lose the nature of the sample (under the conditions laid down in Article 86).

  • Goods imported for tests, analyzes or experiments (Article 95 NR 1186/2009)

These are articles (Articles 95-101) under which goods intended for testing, analysis or experimentation to determine their composition, nature or other technical parameters, either for informative purposes or for industrial or commercial research, may be exempted from customs duties.

The goods must be completely consumed and destroyed in the course of the test, analysis or experiment.

Goods shall be exempt from import duties only in the quantities strictly necessary for the purpose for which they were imported. This quantity shall be determined in each individual case by the competent authorities, taking into account the purpose of the importation.

The customs authorities shall have the right to attend the test, analysis or experiment and to see that the process is carried out correctly.

  • ATA Carnet

The ATA Carnet is an international customs document issued by the Chamber of Commerce that allows the temporary export of goods free of duties and taxes. This document can be used for trade samples, professional equipment, scientific research material or for presentations at various trade fairs and exhibitions in 78 countries around the world.

During the validity period (max. 1 year), the goods can be transported between countries (due to the treaty relationship of 78 countries) without having to pay duties and taxes. At the end of the validity period, the goods must be returned to the exporting country. For each import and export, the document must be duly marked at the customs office (it must be physically attached to the shipment).

  • Transit accompanying document, T1, TDD

This type of customs clearance is used when the company wishes to clear the shipment itself or through a customs broker. In this case, the client arranges for a customs forwarder to clear the shipment at the customs office of his/her choice or uses the services of his/her own customs declarants (if he/she has his/her own customs warehouse). The freight forwarder can choose which customs office it wishes to clear the shipment at. The consignment is then transported to its destination under a T1 document. The time limit for completion of the transit document is 5 days, reduced to 3 days in certain cases. The issue of the transit accompanying document is subject to a fee of 1,100 CZK excluding VAT.

  • Handover protocol, PP

The handover protocol is used if the client does not wish to clear the shipment via DHL Express. The goods must be cleared at the customs office under which the consignment belongs (Prague Zdiby - Pražská 180, 250 66 Zdiby; Brno - Řípská 9,672 06 Brno; Ostrava Mošnov- Gen. Fajtla 372,742 31 Mošnov) and the goods remain in our customs warehouse until its customs clearance. After completing the customs procedure at the customs office, it is necessary to send a customs clearance document (SAD) to the email address celni@dhl.com and specifying whether the client wishes personal collection at our branch (Ostrava Mošnov -, Areál leteckého Cargo, module 8; Brno - Brno-Turany Airport, 627 00 Brno Prague Zdiby - Parkerova 626, Klecany) on the same day, or delivery to the address on the next working day. The handover protocol is charged for companies in the amount of CZK 300 without VAT according to our price list.



Customs form

To clear the shipment we usually need you to fill out our DHL4U customs form.

In this form you enter:

  • whether it is a shipment for a private person or a company,
  • your EORI number assigned by customs (usually in VAT format). If we do not have a power of attorney with the company, the form will display the information "we do not record powers of attorney for the EORI number" in this case you need to fill in the powers of attorney in our form. The client fills out the documents and has them signed by an authorized person according to the commercial register. The direct power of attorney, indirect power of attorney and additional information must be filled in,
  • customs clearance method,
  • check the documents from the sender,
  • provide a precise description of the goods, the predominant material from which the goods are made and the item number on the invoice (always indicates the given line). You also have the option of entering the HS code of the goods, but if you do not know it, we only need to clear information about the description and material of the commodity.

As an example, we will describe an invoice with two lines (items), where the first item is a T-shirt and the second item is a shoe:



Commodities with special requirements and increased customs control

  • Alcohol / Cigarettes

To import alcohol or cigarettes, the products must be stamped. If the goods do not have a Czech collector, the client must take the goods to a tax customs warehouse and stamp them (the shipment must be transported under T1).

  • Plants

Imports of plants are subject to phytosanitary inspection by the Central Institute for Agricultural Inspection and Testing (ÚKZÚZ) and the consignment must be accompanied by the original copy of the phytosanitary certificate. Shipments of this commodity are subject to increased surveillance by the state authorities. Submission of the goods for inspection is subject to a fee according to our price list.

  • Medicines

The import of medicines and medicinal products is subject to authorisation by the State Institute for Drug Control (SÚKL). This is the only way to ensure the basic requirements for ensuring the safety, efficacy and quality of the medicine and to guarantee the correct storage of the medicine throughout the entire period of transport and storage until the moment of dispensing to the patient.

More information can be found on the website of the customs administration



Service indicating payment of customs duties

DTP (Duties and Taxes Paid)

The DTP service must be indicated on the bill of lading. It is entered by the shipper when ordering the shipment. This commits the shipper to pay all customs fees in the event of customs clearance via DHL Express. VAT payers charge VAT within their accounts, VAT for non-payers is re-invoiced to the shipper. Charges such as transit document, handover report and requested contact prior to clearance are charged to the consignee as these are charges related to the setup of the company and are not directly related to the clearance of the specific shipment in question.

DTU (Duties and Taxes Unpaid)

It can also be found on the bill of lading, in which case the recipient of the shipment is responsible for the customs fees. Service is specified by the sender when ordering the shipment.



Invoice

The invoice is one of the most important documents for customs procedures. At a minimum, the invoice must list the consignor, the importer and the goods imported (each type of goods must be listed separately on a separate line). Each good must have its unit price and then the final price, as well as the number of pieces and the currency.



Preferential sentences on the origin of goods and certificates

Preferential phrases, agreements and various certificates declare the origin of goods and thus the possibility to apply various customs treatments, including preferential measures or prohibitions and restrictions applied by the European Union (EU).

Documents of origin are always issued by the consignor, who declares that the conditions for the application of preferential treatment under the agreement between the EU and the country concerned have been met. Each free trade agreement (bilateral and multilateral) indicates which products are, and which may be, subject to lower (or no) tariffs. The condition of "origin" is that the products must be wholly produced, processed or transformed in the country concerned.

There are a number of regulations and agreements, more information can be found at celnisprava.cz

The most frequently used are preferential sentences (invoice declarations), declarations of origin (REX) and certificates EUR.1, A​.TR, FORM-A.

REX system - registered exporter

It is a system enabling self-confirmation (self-certification) of the preferential origin of goods when exporting and importing goods within the preferential system of the European Union. It allows registered exporters to prove preferential origin, for example in the case of GSP, by issuing a so-called "Declaration of Origin" on any commercial document that allows the identification of the exporter concerned, the business case and the goods concerned.

Exporters themselves may only prove a value up to EUR 6 000 in the form of a "Declaration of Origin". Above EUR 6 000, the exporter's number must be entered in the REX declaration.

EUR.1

The movement certificate EUR.1 is a form used in international commodity transport. The EUR.1 is used to certify the origin of a product, or to take advantage of favourable trade conditions (mainly tariffs), under the European Union's preferential trade policy.

In order to benefit from the preferential rate at customs clearance, a valid EUR.1 movement certificate must be presented to the competent customs office, in which the manufacturer certifies the origin of the goods. The certificate must be in original and duly endorsed.

Preferential sentence

This is an alternative to EUR.1. It allows exporters to prove the preferential origin of goods from a given country by making a declaration on the invoice or other commercial document for consignments up to a value of 6 000 EUR. For consignments above 6 000 EUR, the approved exporter number must be indicated in the text.

FORM A

Form A is a written document or certificate that proves the origin of goods from specific developing countries. This certificate is used to obtain discounts or duty exemptions on goods exported to European Union countries. In the case of the EU, Form A is required to prove that the goods granted preferential status originate in the selected countries. It is gradually being replaced by the REX system. The certificate must be in the original and duly endorsed.

AT.R

Used only within the customs union between the European Union and Turkey. It is not a proof of origin but proves European Union or Turkish status. The certificate must be in the original and duly endorsed.

Authorized Release Certificate Form

This certificate is issued by the civil aviation authority of the country concerned. E.g. FAA (US certificate), EASA (European certificate), SEGVO (Brazil).

It applies to aeronautical parts that will be incorporated into civil aircraft and are certified by the Aviation Authority. It is not necessary to have this certificate in the original, it must be presented for customs clearance.

CITES = WASHINGTON AGREEMENT

This certificate is used for trade in endangered species of wildlife and wild plant products. On the exporter's side, an "export CITES" is issued by the responsible authority, which is part of the documentation of the shipment. On import, the consignee must secure an "import CITES" from the Ministry of Environment (MOE).

The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) was negotiated in 1973 in Washington.