1. CUSTOMS PROCEDURES

2. What is customs ? Customs is an authority or agency in a country responsible for collecting customs duties and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country.authorityagencycustoms dutieshazardous

3. Each country has its own laws and regulations for the import and export of goods into and out of a country, which its customs authority enforces. The import or export of some goods may be restricted or forbidden.importexport

4. In most countries, customs are attained through government agreements and international laws. A customs duty is a tariff or tax on the importation (usually) or exportation (unusually) of goods.tarifftax Commercial goods not yet cleared through customs are held in a customs area, often called a bonded store, until processed. All authorized ports are recognized customs areas.customs areabonded storeports

5. Red and green channels In some countries, customs procedures for arriving passengers at many international airports and some road crossings are separated into red and green channels. Passengers with goods to declare (carrying items above the permitted customs limits and/or carrying prohibited items) go through the red channel. Passengers with nothing to declare (carrying goods within the customs limits only and not carrying prohibited items) go through the green channel.

6. Customs procedure for processing under customs control Processing under customs control is 1 of the customs procedures. By using this procedure, it is possible, under an exemption from import duties, other import taxes and trade policy and agricultural policy measures:

7. 1.to introduce non-Community goods into the EU from a non-EU country, in order subsequently 2.to have these goods undergo certain processing within the EU, and finally 3.to release the processed goods into free circulation or assign them a different customs- approved treatment or use

8. The processing under customs control procedure may, for example, offer a solution if the raw materials of a certain product are subject to a higher rate than the product itself. In addition, this procedure can be used if goods should first be adjusted to technical requirements in the area of safety, health and the environment, before being released into free circulation.

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