January 29, 2020
en de lt
Customs supervision

Photo by Marcin Jozwiak on Unsplash

Customs supervision 

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. 

Prohibitions and restrictions

Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia,

  • public morality, public policy or public security,
  • the protection of the health and life of humans, animals or plants,
  • the protection of the environment,
  • the protection of national treasures possessing artistic, historic or archaeological value, 
  • the protection of industrial or commercial property, including
  • controls on drug precursors,
  • goods infringing certain intellectual property rights and
  • cash, as well as
  • to the implementation of fishery conservation and management measures and
  • of commercial policy measures. 

Customs status

The goods shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

Without prejudice to the end-use procedure, Union goods shall not be subject to customs supervision once their customs status is established. 

Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or destroyed. 

Rights of the holder of goods

The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.

Source

Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council) Article 134.

Comments ()

lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
image lt
Sėkmingas pasirengimas muitinės auditui
04-05-2022

Jurgita Stanienė

customs control
image lt
Sėkmingas pasirengimas muitinės auditui
04-05-2022

Jurgita Stanienė

customs control
en, lt
Customs controls
30-01-2022

Customs are primarily responsible for the supervision of international trade. Customs controls are acts performed by Customs to ensure compliance with the legislation governing the entry and exit of goods from and to customs territory.

customs control
en, lt
Customs controls
30-01-2022

Customs are primarily responsible for the supervision of international trade. Customs controls are acts performed by Customs to ensure compliance with the legislation governing the entry and exit of goods from and to customs territory.

customs control
de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
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