V akert Logistic Kft. Logistics Centre in Tuzsér overview of the customs processes

1. Vakert Logistic Kft.Logistics Centre in Tuzsér overview of thecustomsprocesses

2. InboundLogistics

3. IncomingCars • Deliveryfromoutside of the EU – tothebondedwarehouse from: • Russia • South-Korea • Japan • Andothercountries • Deliveryfromanother EU country to VAT Warehouse • To a domesticwarehouse Type „A” Public bonded warehouse VAT warehouse

4. Deliveryfromoutside of the EU Carscan be delivered from Russia, South Korea, Japan or other countires by train or on road through Koper (with „T” document) to the compound of the company. The arrival of the goods could be easier if the shipments are delivered with „authorized consigner”. The vehicles may get into the bonded warehouse following arrival to the bonded warehouse or to temporary storage place.

5. Deliverycomingfromother EU countries Automobiles arriving in with a transport document from an EU member state will be stored at the tax/VAT warehouse or the domestic warehouse operating next to the bonded warehouse. The customs authorities will perform the customs examination after delivery, which can be itemized or random or only administrational. In case of the itemized or random examination an obligatory fee should be paid. VAT Warehouse

6. Outboundlogistics

7. Export outside of EU The customs goods will be exported from the bonded warehouse using a simplified customs clearance process by Authorized Sender in T-process The goods stored at the VAT warehouse would be also exported using a normal process

8. Export deliverytoother EU countriesfromthebondedwarehouse The non-EU goods will be delivered after simplified customs clearance – with 42 process code – with the transport documents or as non-EU goods with using T-process For the transport a VAT-caution is needed. Its extent is 20%

9. Deliverytoanother EU memberstateto a VAT warehouse The stored goods at the VAT warehouse will be transported to another EU based VAT warehouse using transport document. For the transport, a VAT-caution is needed. Its extent is 20% of the total value

10. Distributionto Hungary/EU frombondedwarehouse The goods stored at the bonded warehouse would be distributed using a simplified T-process/customs clearance with the transport documents. There is no registration fee payment.

11. Permissions of thecustomsauthoritiesnecessaryforoperations:

12. Authorized Consigner in T.-process Electronical data forwarding system Simplified procedure for the free circulation • This permission requires a bank guarrantee. Its extent is equal to the total value of customs duty of the goods brought to the market during the clearing time period. • VAT caution is needed if the goods are customs free. Its extent is 20%. Permission for Simplified procedure for export Bonded warehouse with local simplified procedure Permission for VAT warehouse

13. Services • Transportation of cars by specialized car wagons: • Warehouse has normal and wide railway tracks which allows to load / unload up to 16 EU wagons and 20 wide wagons a day • In the same time we can load / unload up to 40 trucks • Car storage: • Our company's warehouse has a total area of 120 000 m² and can store up to 5000 cars. • PDI

14. Services

15. Warehouse Location

16. Destinations