checking of the goods declaration

checking of the goods declaration

criteria on which the taxation of the goods depends

Commodity Tax Reform

pass the goods on for more detailed examination

(15) For further legal clarity and in order to protect the interests of legitimate traders from possible abuse of the border enforcement provisions, it is appropriate to modify the time limits for detaining goods suspected of infringing an intellectual property right, the conditions in which information about consignments is to be passed on to right-holders by customs authorities, and the conditions for applying the procedure allowing for destruction of the goods under customs control for suspected infringements of intellectual property rights. other than for counterfeit and pirated goods and Where customs authorities take action following the grant ...[+++]ing of an application, it is also appropriate to introduce a provision allowing the holder of the goods to express his/her views before the customs administration takes a decision which would adversely affect him/her suspends the release of or detains goods suspected of infringing intellectual property rights that are not counterfeit or pirated goods, as it may be difficult for customs authorities to determine upon mere visual examination whether an intellectual property right might be infringed .

At present, and in accordance with Directive 69/169/EEC , the Member States do not apply tax to goods whose value does not exceed EUR 175. This figure will increase on 1 December 2008 to EUR 300 and to EUR 430 for air and sea travellers, pursuant to Directive 2007/74/EC .

The customs shall permit the declarant to amend the goods declaration that has already been lodged, provided that when the request is received they have not begun to check the goods declaration or to examine the goods.

National legislation shall make provision for the lodging and registering or checking of the goods declaration and supporting documents prior to the arrival of the goods.