SAD Data Integration and Harmonisation. Bilateral Screening Chapter 29 Customs Union Presentation by Republic of Serbia Brussels, 3-4 June 2014

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1 SAD Data Integration and Harmonisation Bilateral Screening Chapter 29 Customs Union Presentation by Republic of Serbia Brussels, 3-4 June 2014

2 Content 1. Legal basis 2. Single Administrative Document (SAD) 3. Data harmonization 4. Summary Declaration 5. EORI 6. Economic Operators (EO) - National registration 7. Data excange 8. Simplified procedures 9. Security consequences 2

3 Legal basis The Customs Law ( RS Official Gazette No 18/10 and 111/12) The Regulation on customs approved treatment of goods ( RS Official Gazette No 93/10 and 63/13) The Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure ( RS Official Gazette No 29/10, 84/10, 100/10, 56/11, 66/11, 14/12, 94/12, 97/12, 102/12, 120/12, 12/13, 39/13, 56/13, 109/13, 115/13 and 8/14) 3

4 The Rulebook on Form, Content, Manner of Submitting and Completing Declaration and Other Forms Used in the Customs Procedure, prescribes a Single Administrative Document (SAD) as a form of a customs declaration. Depending on the type of the requested procedure, the Single Administrative Document shall bear specific identification, i.e. codes stipulated in the specified Rulebook, in particular for transit, exportation, re-export, temporary exportation, outward processing, releasing the goods for free circulation, temporary importation, inward processing, re - importation, processing under customs control, customs warehousing and destruction of goods. 4

5 Single Administrative Document (SAD) form Serbian SAD EU SAD 5

6 SAD - Data harmonization Currently: WCO 2.0 data model Codes based on international standards Country codes (boxes 15, 17, 21 and 34 - ISO 3166, ISO alpha 2 codes) Delivery terms (box 20 - INCOTERM) Currency codes (box 22 ISO 4215) Modes of transport (box 25 UN ECE) Commodity code (box 33 HS code) National codes Documents identification (boxes 1, 40 and 44) Tax identification numbers (boxes 2 and 8) Nature of transaction (box 24) Customs offices (boxes 29 and 51) Preference codes (box 36) Procedure codes (box 37) Mode of payment (box 47) Warehouse identification (box 49) 6

7 Summary Declaration The obligation for the submission of a summary declaration is prescribed by the: Customs Law : Articles entry summary declaration Articles exit summary declaration Regulation on customs approved treatment of goods: Articles entry summary declaration Articles exit summary declaration The form of a summary declaration is prescribed by the Rulebook on the form, content, manner of lodging and completing the declaration and other documents in customs procedures. 7

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9 Summary Declaration However, currently there are no tehnical posibilities to submit entry summary declaration when bringing the goods into the customs territory and/or to submit exit summary declaration when taking the goods out of the customs territory. Annex 30a of the EU Customs Code Implementing provisions is not implemented. 9

10 EORI Serbian legislation does not recognize the EORI number. Therefore there is no possibility of implementing it yet. The Customs Administration of Serbia takes over data on registered economic operator (EO) from the Tax Administration. 10

11 Economic Operators (EO) - National registration Until 1 st January 2004, economic subject registration was done in the Customs Administration - Revenue Collection Department according to the registration number of the economic subject. From the beginning of 2004, for identification of economic subjects, instead of their registration number, the tax identification number (TIN) has been used. Data on all registered economic subjects are being taken online by the Customs Administration and through the tax identification number their customs business operations are being tracked. Legal framework for registration and identification of taxpayers is prescribed by the Law on Tax Procedures and Tax Administration ( Official Gazette of RS, No 80/ /13), chapter six, articles Also, the Rulebook on tax identification number ( Official Gazette of RS, No 57/ /10) regulated the procedure of issuing the TIN for taxpayer. 11

12 Data exchange Serbian Customs Administration does not have an automated system for collection of statistical data from customs declarations. All statistical reports are resulting from a database on a central computer containing data on all customs declarations. A statistical report is elaborated once a month for the previous month based on the particulars from the customs declarations. This report is electronically forwarded to the ministries (and administrative body within the ministries like Tax Administration) and state agencies (for example, the Republic Institute for Statistics) 12

13 Simplified procedure Simplification is based on: Transaction document (invoice) + Supplementary Declaration (7-30 days delay) Local clearance (incomplete SAD) 13

14 Security consequences Special database for reliable trader for simplifications purposes Rationalization of Customs controls Implementation of risk targeting and selection that is supported by a computerized system 14

15 THANK YOU FOR YOUR ATTENTION!!! 15

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