Consignments of any value sent from outside the European Union are subject to customs clearance. In the Czech Republic, the limit for the calculation of customs duties is EUR 150. If the value of the shipment is up to EUR 150, then VAT is levied on shipments by law. If the recipient is a company that is a VAT payer, then he does not pay VAT on taking over the goods, but pays it into accounting on the basis of a SAD or SRDS. If the value of the consignment is over 150 EUR, VAT and in addition customs duties are assessed on the consignment.
To clear shipments outside the European Union, the company needs an EORI number, a power of attorney with DHL Express and a document containing additional information.
If the recipient company has a closed power of attorney with our company, and if the recipient does not have the requested service paid service set before customs clearance, the documents from the sender are legible and we are able to read information on customs clearance, then the consignment is cleared without contacting the recipient according to company information from our database and documents from the sender.
DHL Express customs options for companies:
- SAD free circulation regime 40 00
The goods are customs-cleared for free circulation with assessed customs duties. The goods can be further manipulated.
- SAD return of goods in unaltered state regime 6110
This regime can be used only for consignments that have been exported and, for unexpected reasons, are returning to the Czech Republic in an unaltered state. This may be, for example, a situation where the consignee refused the shipment, the goods were non-compliant, etc. In this case, the shipment is exempt from customs duties (VAT, customs duties) but not from DHL Express fees. The goods can be handled classically after customs clearance.
This is a customs procedure under which a consignment may be exempt from customs duties. A sample declaration must be submitted to the customs office stating how the samples are to be destroyed. The samples must be disposed of in accordance with Article 86 (2) of Council Regulation (EC) No 1186/2009 and must be carried out in such a way that the samples are rendered unusable but do not lose the nature of the sample.
- Goods imported for tests, analyzes or experiments (Article 95 NR 1186/2009)
Subject to Articles 96 to 101, goods intended for tests, analyzes or experiments to determine their composition, nature or other technical parameters shall be admitted free of import duties, either for information purposes or for industrial or commercial research. . The goods must be completely consumed and destroyed during the test, analysis or experiment.
Goods shall be admitted free of import duties only in so far as is strictly necessary for the purpose for which they are imported. This quantity shall be determined in each case by the competent authorities, taking into account the purpose of the import.
The customs office has the right to appear during the examination, analysis or attempt and supervise the correct process.
- ATA Carnet
The import of goods on the ATA Carnet certificate, which is issued by the Chamber of Commerce, is conditioned by the physical journey of the certificate with the consignment and must be presented at the customs office in each country through which the goods pass. In order for the certificate to be used, the countries must have signed an international ATA Carnet agreement (a list of these countries can be found on the Chamber's website). The goods must be returned to the original country and no duty is levied on the consignment. More information can be found in the section Certificates and preferential sentences and the origin of goods.
- Transit accompanying document, T1, TDD
This type of customs is used when the company does not wish to ship the shipment via DHL Express. In this case, the client will secure another customs forwarding, which will clear the shipment for him at the customs office chosen by him, or use the services of his own customs declarants (if he has his own customs warehouse). The given forwarding company can choose at which customs office it wishes to clear the consignment. The consignment is then transported to its destination under the T1 document. DHL Express must be informed of the end of the transit by the deadline indicated on the transit accompanying document (usually within 3 calendar days) of its issuance and release of the consignment under the T1 customs office. Issuance of a transit accompanying document is charged at CZK 1,100 excluding VAT. Private individuals do not have the option of using this method of customs clearance.
- Handover protocol, PP
The handover protocol is used if the client does not wish to clear the shipment via DHL Express. The goods must be cleared at the customs office under which the consignment belongs (Prague Zdiby - Pražská 180, 250 66 Zdiby; Brno - Řípská 9,672 06 Brno; Ostrava Mošnov- Gen. Fajtla 372,742 31 Mošnov) and the goods remain in our customs warehouse until its customs clearance. After completing the customs procedure at the customs office, it is necessary to send a customs clearance document (SAD) to the email address email@example.com and specifying whether the client wishes personal collection at our branch (Ostrava Mošnov -, Areál leteckého Cargo, module 8; Brno - Brno-Turany Airport, Prague Zdiby - Parkerova 626, Klecany) on the same day, or delivery to the address on the next working day. The handover protocol is charged for companies in the amount of CZK 300 without VAT according to our price list.
To clear the shipment we usually need you to fill out our DHL4U customs form.
In this form you enter:
- Whether it is a shipment for a private person or a company.
- The company enters its EORI number assigned by the customs administration (usually in the VAT number format). If we do not have a power of attorney with the company, a message will appear in the form stating that the power of attorney must be filled in - the client will fill in the documents and have them signed by the authorized person. It is necessary to fill in the direct power of attorney, indirect power of attorney and additional information.
- Customs clearance method.
- Check the documents from the sender.
- Provide a precise description of the goods, the predominant material from which the goods are made and the item number on the invoice (always indicates the given line). You also have the option of entering the HS code of the goods, but if you do not know it, we only need to clear information about the description and material of the commodity.
As an example, we will describe an invoice with two lines (items), where the first item is a T-shirt and the second item is a shoe:
Commodities with special requirements and increased customs control
- Alcohol / Cigarettes
In order for the company to be able to import alcohol or cigarettes, the products must be stamped, if the goods do not have a Czech stamp, then the client must transport the goods to the tax customs warehouse and provide it with stamps (the consignment must be transported under document T1). Excise duty is assessed by the customs office on importation.
To clear this commodity, it is necessary to document the order and payment for the goods. The consignment must have an original copy of the phytosanitary certificate, which is inspected by ÚKZUZ (Central Agricultural Inspection and Testing Institute) and must be inspected. The inspection can be performed by DHL Express for a fee of CZK 800 + VAT according to our price list, or the recipient must arrange it himself.
Only a company authorized to import medicinal products from third countries can import medicines. Only in this way is it possible to ensure the basic requirements to ensure the safety, efficacy and quality of the medicine and at the same time guarantee the correct storage of the medicine throughout the transport and storage until the moment of dispensing to the patient.
More information can be found on the website of the customs administration: https://www.celnisprava.cz/cz/dalsi-kompetence/ochrana-spolecn....
Service indicating payment of customs duties
DTP (Duties and Taxes Paid)
DTP is a service that must be listed on the consignment note. It is entered by the sender before the shipment is sent, and thanks to it, he undertakes to pay all customs duties that arise on customs clearance of the consignment if the consignment is cleared through DHL Express. VAT payers pay VAT through their accounting, VAT is not re-invoiced to the sender. If the company has a Paid Contact service set up before clearing the shipment, then this fee is charged to the recipient, as this is the setting of the company and does not relate directly to the customs process of the shipment.
DTU (Duties and Taxes Unpaid)
DTU is the most frequently used service. You will also find it on the consignment note, in which case the consignee pays the customs duties.
An invoice must be created for the customs procedure and for sending the consignment. The invoice must indicate the consignor, consignee, the goods contained in the consignment (each type of goods must be listed separately on the invoice on a separate line), each item must have its unit value and then the final price, the number of pieces must be stated and currency.
Preferential sentences on the origin of goods and certificates
Preferential sentences, agreements and various certificates declare the origin of the goods and thus the possibility to apply different customs handling, including preferential measures or prohibitions and restrictions applied by the European Union (EU).
Proofs of origin are always issued by the consignor, who declares that they meet the conditions for the application of preferential treatment under the agreement between the EU and the country of origin. Each free trade agreement (bilateral and multilateral) indicates which products are covered and which may be subject to lower (or no) tariffs. The "origin" condition is that the products must be completely produced, processed or transformed in a Member State.
There are a number of regulations and agreements, more information can be found at: https://www.celnisprava.cz/cz/clo/puvod-zbozi/Stranky/Puvod-zb...
The most frequently used are preferential sentences (invoice declarations), declarations of origin (REX) and certificates EUR-1, A​.TR, FORM-A.
REX system - registered exporter
It is a system enabling self-confirmation (self-certification) of the preferential origin of goods when exporting and importing goods within the preferential system of the European Union. It allows registered exporters to prove preferential origin, for example in the case of GSP, by issuing a so-called "Declaration of Origin" on any commercial document that allows the identification of the exporter concerned, the business case and the goods concerned.
Exporters themselves may only prove a value up to EUR 6 000 in the form of a "Declaration of Origin". Above EUR 6 000, the exporter's number must be entered in the REX declaration.
A movement certificate EUR-1 is a form used in international commodity transport. EUR-1 is used to certify the origin of the product, or to take advantage of favorable business conditions (especially tariffs), within the preferential trade policy of the European Union.
In order to benefit from the preferential rate for customs clearance, a valid movement certificate EUR-1, in which the manufacturer certifies the origin of the goods, must be presented to the competent authority (most likely the customs office). The certificate must be in the original and duly confirmed.
This is an alternative to EUR-1. It allows exporters to prove the preferential origin of goods from a given country by stating an invoice or other commercial document for consignments up to EUR 6,000. The consignor must be an approved exporter and must have an authorization number on the declaration.
Form A is a written document or certificate that proves the origin of goods from specific developing countries. This certificate is used to obtain discounts or duty-free on goods imported to European Union countries. For the EU, Form A is required to prove that the goods that have been granted preferential status come from selected countries. It is gradually being replaced by the REX system. The certificate must be in the original form and must be duly confirmed.
It is only used in the customs union between the European Union and Turkey. It is not proof of origin, but it proves the status of the European Union or Turkey. certificate must be in the original form and must be duly confirmed.
Authorized Release Certificate Form
This certificate is issued by the civil aviation authority of the country. E.g. FAA (American certificate), EASA (European certificate), SEGVO (Brazil).
It applies to aircraft parts that will be incorporated into civil aircraft and are certified by the Aviation Authority. This certificate does not need to be in the original, it must be documented for customs procedures.
CITES = WASHINGTON AGREEMENT
The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) was negotiated in 1973 in Washington.
This certificate is used for trade in of endangered species of wild fauna and flora. On the exporter's side, the "CITES export" is issued by the responsible authority, which is part of the consignment documentation. Upon import, the recipient must have a “import CITES” issued by the Ministry of the Environment.
The ATA Carnet is an international customs document that allows the temporary export of goods exempt from customs duties and taxes. You can use this document for business samples, equipment needed for the profession, scientific research material or for a presentation offer at various trade fairs and exhibitions in 78 countries around the world.
During the period of validity (max. 1 year), the goods can be transported between individual countries (given by the contractual relationship of 78 countries) without the need to pay duties and taxes. The goods must be returned to the country of origin export before expiry. The document must be properly marked at the customs office for each import and export.