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Showing 1–10 of 2077 articles for “Art. CEPC contact details”
In addition to the compulsory information provided for in II ofarticle 289 of the General Tax Code, the customs representative shall mention on the invoices issued for his principals the date of payme…
The conditions under which a customs representative may provide his services pursuant to Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 estab…
1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense fro…
1. The declaration must be lodged at a customs office open for the intended customs operation. 2. The declaration must be lodged at the latest before the expiry of a period set by the Director General…
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
1. Declarations must be made in writing except where, in application of Community regulations in force, an oral declaration is substituted.1 bis. In the cases for which the list and conditions of appl…
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to…
When several items are included on the same declaration form, each item is considered to have been declared separately.
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…
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