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Thank you for your answers!
It is important for me to hear your opinion on this case (hopefully an isolated case). DG TAXUD are already familiar with it and as far as I have experience with them, I will most likely get an answer that a recommendation has been made to BG customs to adhere to European customs legal norms… or something similar.
The problem is not systemic, but no one is immune from such administrative “terror”. For this reason, we at the National Organization of Customs Agents in Bulgaria are trying to publicize it with the hope that similar checks will never happen anywhere.
Dear colleagues
I agree with you. I don’t see a competence for customs in the customs law to check goods in free circulation.
Regards Michael
I fully agree Momchil!
We have heard many complaints about lack of harmonisation between member state customs authorities, but imposition of unauthorised customs checks is at a new level!!
Would you like to raise this at next Monday’s meeting of CKC Council? If you think it appropriate, this might be an occasion where CKI/CKS makes a complaint to Bulgarian Customs and/or to DG TAXUD.
Thank you for your reply Tony!
My thoughts are similar and I believe that even if there is a problem with these goods, it is within the competence of the tax authorities, which, at least in Bulgaria, are a separate state agency. Moreover, with this movement, in my opinion, the competent tax authorities are those of the receiving country, in this case the Czech Republic, since the VAT will be paid there.
Regarding the documents, I mean those that accompany the goods and the driver of the truck was presented to the customs authorities when they stopped him and asked for them – these are the CMR and the invoice, he had nothing else. After the truck was detained, we also presented a copy of the Greek SAD, from which it is clear that the goods were placed under regime 4200. No documents were submitted to Bulgarian customs, as it is clear that there is no such procedure in the customs legislation. However, the customs authorities have requested that the container be unloaded and checked to see if its contents correspond to the CMR, the invoice and the customs declaration (the Greek customs declaration :) ).To me, this is a dangerous precedent in which customs authorities inspect goods that are not within their jurisdiction
The following is an extract from the Irish Customs Manual on Import VAT:
Control of Movement – There is no specific customs function in controlling the movement of the
goods to the other Member State. Such movement is governed by the arrangements which apply
to intra-Community transactions. However, any case where concern arises that the requirements
to forward the goods to the other Member State are not being met should be reported to the
Revenue District responsible for the importer’s tax affairs for appropriate follow up enquiries.Since procedure 42 is defined as “release for free circulation….,” I agree that these are Union goods. Customs officials in a member state through which the goods are being moved have no function that I am aware of. I am not sure what the “submitted documents” mentioned can be. Presumably the submission of documents to Bulgarian Customs is the cause of the checks carried out.
Since procedure 42 derives from Directive 2006/112/EC its correct operation is a matter for the VAT authorities after import clearance is given by the Customs Office of Import.
I would like to share with you a problem that I have in my work and I would be grateful if you could share your opinion on it.
It is about a truck detained by the Bulgarian customs at the border between Greece and Bulgaria (internal EU border), transporting non-excise goods from Greece to the Czech Republic. These goods arrived from China in a container and were placed under customs procedure 42 in Greece. The Greek customs office has carried out the actions provided for in the legislation (documentary and physical checks) and as a result has decided to allow the procedure, as a result of which, at least in my opinion, the goods become of Union status. The Bulgarian customs has claims for complete unloading of the goods in order to check whether the goods correspond in type and quantity according to the submitted documents.
In view of the above, I have put the following questions to the Bulgarian customs and I am still waiting for an answer. I would be very grateful if you could share your opinion on them:
1. Are applicable art. 188 – 190 of the UCC and Art. 238-239 of Commission Implementing Regulation (EU) 2015/2447 regarding Union goods, which goods are not under customs supervision?
2. Do customs authorities have powers to carry out any checks on Union non-excise goods, and if so, with what scope and purpose? -
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