Starting with January 1, 2024, the information necessary for customs clearance could be presented in electronic form. Also, the applicant will have the right to reply to a customs decision, while the deadline for challenging decisions will be extended from 10 days to 30 days. This is provided in the new Customs Code that enters into force since 2024, IPN reports.
Thus, according to the new provisions, before taking a decision that would have unfavorable consequences for the applicant, the Customs Service will inform the applicant about the reasons on the basis of which it intends to take the decision, giving the applicant the opportunity to express their disagreement within 30 days.
The new Customs Code also comes with a series of new simplifications, like the simplified declaration, which allows the holder to place goods under a customs procedure on the basis of a declaration with a reduced set of data. The centralized customs clearance will allow the person to file at the customs post where they are registered a customs declaration for goods that are presented at another customs post.
According to the Ministry of Finance, these simplifications have real benefits for economic operators as they provide an alternative to the standard procedure, respond to some specific needs related to the flow and type of declared goods, ensure rapid customs clearance, involve a reduction in costs.
An important benefit in the commercial activity of economic agents is the implementation of the mechanism of paying import duties before customs clearance or within seven days of the date of notification of the customs debt, with the provision of a guarantee in the full amount of import duties. This way, the customs payer benefits from a “vacation” from the payment of customs duties.
The new document also sets down clear conditions (which are not regulated in the current Customs Code) regarding the repayment of import duties in case of defective goods or goods that do not comply with contractual clauses.