RULES OF CUSTOMS DECLARATION
SLOVAK PARCEL SERVICE, s.r.o. Authorized Service Contractor for UPS, represents a party in customs clearance procedure in indirect representation pursuant to Council Regulation (EEC) no. 2913/92, chapter 2, section 1, article 5 that stipulate the Community Customs Code. In paragraph 14 of Unified Customs Document (UCD) shall Slovak Parcel Service, s.r.o. be entered as a customs agent Customer has to therefore enter with our company into Agency Agreement on representation in customs clearance procedure. Shipments sent through our company are declared for release for free circulation when imported and in direct export mode with payment of duty and export without payment of duty. Slovak Parcel Service does not make import and export customs reports. Customs brokerage services are charged according to Price list of non-standard services.
IMPORT OF GOODS
- Unified Customs Declaration.
Shipment shall be declared in Bratislava at the airport providing that recipient will comply with all the requirements of declaration defined by customs (will provide the agent with shipment information, extract from Companies Register, Tax Identification Number registration certificate, registration number EORI (customs registration), or license, certificate). Customs agent shall arrange a method of customs debt repayment with recipient. Customs debt shall be repaid by following:
- bank transfer – in such case the shipment shall remain in temporary storage, until the customs debt is credited to the account of Slovak Parcel Service.
- cash payment – shipment shall be released after the clearance and delivered on the following business day. Carrier shall collect the customs debt from recipient upon delivery of goods.
- Part UCD 3/8 is sent together with a certificate of customs debt payment to the account of customs administration by registered post no later than 10 business days after the payment of customs debt by the recipient.
- Transit declaration.
Recipient (principal) shall undertake pursuant to Commission Agreement, under Article VI, section 5 to pay for issuing of Transit declaration according to tariff, which shall form a part Commission Agreement thereof. Recipient shall hereinafter undertake to dully and in timely manner comply with all processes joint with the customs transit regime, deliver T1 form to respective customs administration office necessary to discharge customs transit mode and T1 discharge by customs administration in NCTS system.
EXPORT OF GOODS
Unified Customs Declaration.
The shipper shall enter into a Agency Agreement with customs agent. Shipper shall provide the customs agent with purchase invoices of goods exported, as well as extract from Companies Register, Tax Identification Number registration certificate and EORI (customs registration). Custom agent issues UCD in electronic system ECS and after releasing goods for export by customs administration, shall the shipment be exported to foreign countries. After authorization of exit from the EU by the customs administration office, the customs agent shall send a message SK529A (released) and SK599 (confirmed exit) to the shipper of shipment by means of email.
- Shipment shall exit to foreign countries under UCD – this shall be issued if the value of shipment exceeds 1.000,- EURO at all times. If the value of a shipment does not exceed 1.000,- EURO and the export UCD is required, it is required to put a UCD request in the invoice.
- Unless the value of a shipment exceeds 1.000,- EURO, UCD is not be required, the goods shall be deemed non-commercial (no payment will be transfered, or the goods are samples). Pro forma invoice attached to shipment shall suffice.
- It is required to report transit declaration in customs declaration in advance, send it by mail, and customs agent shall authorize the exit in case shipper exports goods from customs warehouse in the registered seat of the company.