1. solis /
Customs procedure - for the application of the customs authorities shall obtain an authorisation is issued, which shall be granted if the following conditions are fulfilled:
(a) the goods will be used for the purposes set out in the application for exemption from duty or at a reduced rate of duty;
the obligation referred to in point (b) transferred to another person, taking into account the conditions laid down in the customs authorities, as well as to be completed by the customs declaration, together with documents required, according to the European Parliament and of the Council on 2013 October 9 of Regulation (EU) No 952 / 2013 establishing the Union Customs Code set out in Section 163 and a description of the technological process.
The customs authority shall submit electronically to customs declaration the declarant or his representative. Electronic customs declaration is submitted to the Electronic Customs data processing system (EMDAS).
Customs procedures – under the end-use procedure is completed if:
- the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
- the goods have been taken out of the customs territory of the Union, shall be destroyed or abandoned to the State;
- where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid.