Subsection 3.5: Customs procedures
In order to comply with the criteria mentioned in Article 25(1)(g) of the AE CAU, you must, where applicable, implement satisfactory procedures for processing licenses and authorizations granted in accordance with trade policy measures or related to trade in agricultural products.
In order to comply with the criteria referred to in Article 25(1)(i) of the CAU Agreement, it must ensure that its relevant staff are instructed on the need to inform customs authorities when problems with compliance are identified and establish procedures for informing customs authorities of such difficulties.
3.5.1
As an importer, exporter or warehouse, your procedures must include:
- How do you ensure that the customs declarations you make are complete, accurate, and based on up-to-date data, including management checks?
- presentation or availability of supporting documentation;
- updated information (names and addresses) of the agents or third parties used;
- how customs agents are appointed; e.g., credibility and suitability of the checks carried out before appointing them;
- under what circumstances customs representatives are used;
- contracts detailing responsibilities, including the type of customs representation (direct or indirect);
- communicating instructions to representatives in a clear and precise manner;
- How you transmit supporting documents (e.g. invoices, certificates, etc.) to your representative, including the methods of presentation and retention or refund;
- what the representative should do if the instructions are not clear;
- checking/verifying, on your part, the accuracy and timely completion of your representative's work;
- how you notify the representative of any errors or changes related to the procedures performed;
- irregularity management;
- voluntary communication of errors to customs.
As a third-party representative, your procedures should include:
- contracts that specify responsibilities, including the type of representation you rely on (direct or indirect);
- procedures to ensure that the customs declarations you make are complete, accurate and timely, for example, performing management controls,
- rapid presentation or provision of supporting documentation;
- how they make their employees aware of customer and contract-related requirements;
- how to act if customer instructions are not clear or the information provided is incorrect;
- how to act in the event of any modification or error being discovered in relation to the dispatched entries;
- voluntary communication of errors to customs.
3.5.2
When such instructions are documented, you must provide, during the visit of the customs auditors, evidence that you review them periodically and thoroughly, document any changes that occur, and notify the affected personnel of said changes.
3.5.3
If you have procedures in place for managing licenses or authorizations, you must present, during the visit of the customs auditors, evidence that you regularly and thoroughly review them, document any changes, and notify the affected personnel of these changes.
3.5.4
Where appropriate, in order to comply with the criteria referred to in Article 25(1)(k) of the CAU Agreement, satisfactory procedures for the management of import and export certificates linked to prohibitions and restrictions (such as embargoes, dangerous goods, etc.) must be established, including measures to distinguish goods subject to prohibitions or restrictions from other goods and measures to ensure compliance with such prohibitions and restrictions. For dual-use goods, see question 3.5.5.
3.5.5
If you are handling goods covered by the Dual-Use Regulation (Council Regulation No. 428/2009/EC), you must provide the customs authorities with a list of such goods. It will also inform the customs authority if it has implemented an Internal Compliance Program (ICP).