Many EU member states maintain their own list of goods that are subject to import licensing. In Hungary, import and export licensing is tasked to the Hungarian Trade Licensing Office.
The Integrated Tariff is also available to help determine if a license is required for a particular product. The European Commission maintains a link to the EU Trade Helpdesk where information can be found using Harmonized Systems codes to determine, among other information, potential requirements, tariffs, the European Union’s market’s import rules, and taxes. The EU Trade Helpdesk does not provide information for exports from the United States to the European Union. Note: Using information for a similar North American country, such as exports from Canada, approximates key requirements may be used as a starting point for the most current Harmonized Systems code.
The Single Administrative Document:
The official model for written declarations to Customs is the Single Administrative Document (SAD). Goods brought into the EU customs territory area, from the time of their entry, subject to customs supervision until customs formalities are completed. Goods are covered by a Summary Declaration which is filed once the items have been presented to customs officials. The customs authorities may allow a period for filing the Declaration which cannot be extended beyond the first working day following the day on which the goods are presented to customs.
The Summary Declaration is filed by either:
- the person who brought the goods into the customs territory of the European Community or by any person who assumes responsibility for carriage of the goods following such entry; or
- the person in whose name the person referred to above acted.
The Summary Declaration can be made on a form provided by customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods. The SAD serves as the EU importer’s declaration. It encompasses both customs duties and VAT and is valid in all EU member states. The declaration is made by whoever is clearing the goods, normally the importer of record or his/her agent.
European Free Trade Association (EFTA) countries including Norway, Iceland, Switzerland, and Lichtenstein also use the SAD. Information on import/export forms is contained in Council Regulation (EEC) No. 2454/93, which lays down provisions for the implementation of the Community Customs Code (Articles 205-221). Articles 222-224 provide for computerized customs declarations and Articles 225-229 provide for oral declarations.