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POLAND IN CUSTOMS UNION

POLAND IN CUSTOMS UNION. Plan of Presentation. I. Accession Implications II. Polish Customs Law IV. Discussion . Austria (1995) Belgium ( 1950 ) Denmark (1973) Finland (1995) France ( 1950 ) Germany ( 1950 ) Greece (1981) Ireland (1973). 15 Member States. Italy ( 1950 )

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POLAND IN CUSTOMS UNION

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  1. POLAND IN CUSTOMS UNION

  2. Plan of Presentation • I.Accession Implications • II.Polish Customs Law • IV. Discussion

  3. Austria (1995) Belgium (1950) Denmark (1973) Finland (1995) France (1950) Germany(1950) Greece (1981) Ireland (1973) 15 Member States • Italy (1950) • Luxembourg (1950) • The Netherlands (1950) • Portugal (1986) • Spain (1986) • Sweden (1995) • United Kingdom (1973)

  4. 13 Candidate Countries Negotiations are closed with 10Countries;- • Cyprus • Czech Republic • Estonia • Hungary • Latvia • Lithuania • Malta • Poland • Slovak Republic • Slovenia

  5. Customs Union 2004 • One Third-Country tariff/external trade policies • TARIC • Community Customs Code • Customs Valuation (First Sale / Unbundling) • Economic Customs Procedures • Binding Tariff/Origin Information • Current Polish Customs Free Areas • Customs Waivers

  6. One Third-Country tariff/external trade policies • New import barriers (anti-dumping duties, countervailing measures) • Lower competition (import from China, Russia, Taiwan) • Differences in Customs Duty Rates

  7. Polish Customs Code – changes in 2003 • Customs declaration without the goods • Electronic declarations – lower bureaucracy • New type of customs warehouse

  8. Polish Customs Code – changes in 2004 • One Customs Territory • One Code • One Implementation Code • Direct Applicable in every Member State EU duty exemptions

  9. New Systems • New Computerized Transit System (NCTS) • Zefir • Celina

  10. Customs Free Areas • A separate and delineated part of the Customs Territory (no customs duties or intervenience) • The cradles of the Polish automotive and electronic industries • Polish regulations (much) more liberal than in the EU • Investment goods are subject to duties and VAT • Production only under OPR and PCC regimes • Authorisation procedures are (exceedingly) stringent

  11. Customs Warehousing • EU regulations are more liberal but also more complex than the Polish ones;- • Various types (A to F) • High degree of automatisation/computerisation • Type E (paper only warehousing) • Pan European Type E (virtual warehousing)

  12. First Sale For Exportation • The technique of utilizing the “when sold for export” wording of GATT / WTO • The sale from a manufacturer to a “middleman” in a chain of sales or “triangular trade” arrangement can be regarded as a sale for export for Customs purposes • Several significant conditions to its use:- • must be separate legal entities (a sale is required!) • significant level of proof required • elements of “disclosure” to be negotiated

  13. Example “First Sale For Export” Sale 1 Value €1,000 Manufacturer (China) Goods Delivery Drop Shipment Middleman HK Sale 2 Value €1,300 €1,300 * 10% = €130 €1,000 * 10% = €100 DUTY SAVING € 30 CUSTOMER EU / Poland

  14. The Future Fundamental changes in Customs related matters • A shift from physical control to administrative audit (control-mix) • Risk analysis enables Customs to focus on high risk goods • Increased use of computer technology will facilitate rapid information exchange (less paperwork, more databases, data exchange etc.) • Electronic Customs will be implemented in the next years

  15. Discussion

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