Brexit after 1.1.2021 from the perspective of the businessman supplying goods from the UK to the EU/SR

Čo v článku nájdete:

• As from 1 January 2021, UK became a third country to the EU.

Status quo as at 20.1.2021

The United Kingdom of Great Britain and Northern Ireland (hereinafter referred to as “UK’) has withdrawn from the European Union (hereinafter referred to as “EU’) under the Withdrawal Agreement of 31 January 2020. As from 1 February 2020, a transitional period has thus begun, within which nothing has changed significantly for UK and EU entrepreneurs and citizens. The transitional period has given entrepreneurs the opportunity to prepare for changes in the movement of persons, goods, services and capital that have occurred since 1.1.2021 when the rules of the EU Customs Union have ceased to apply to the UK.

During the transitional period there was an intensive negotiation process on performance and future relations between the UK and the EU.

On 24 December 2020 the European Commission (hereinafter referred to as “EK”) issued press release on reaching an agreement with the UK on the conditions for future cooperation with the EU. For reasons of extreme urgency, the EC has proposed its provisional application for a limited period until 28 February 2021.

On 28 December 2020, this interim coastal agreement was approved at the level of the ambassadors of the 27 EU Member States who presented their national governments’ agreement to its application as from 1 January 2021. ⁶⁾

On 30 December 2020, British Prime Minister Boris Johnson signed the Brexit agreement. ⁶⁾

The agreement must still be approved by the European Parliament. However, the President of the Euro Parliament has said to the media that Members will support this preliminary agreement in order to avoid confusion in trade and business, but also in the ordinary life of EU and UK citizens. ⁶⁾

As from 1 January 2021, UK became a third country to the EU.

Leaving the Single Market and the Customs Union introduces additional barriers to trade and cross-border mobility of people on both sides. By leaving the EU, the UK has also automatically and legally withdrawn from all international agreements.

Despite this coastal agreement, the rules apply to trade with the UK after 1.1.2021 as to trade with other third countries. This means that goods which go from the UK to the EU (but also vice versa) after 1.1.2021 are subject to customs clearance, customs controls, customs supervision. Both entrepreneurs and citizens must lodge import (or export) customs declarations. They shall be submitted electronically, requiring a qualified electronic signature, an activated mailbox and also an EORI number. Also, imports from the UK to the EU will be subject to certain prohibitions and restrictions as for imports from third countries by type of goods, which means the possibility of requiring import or export licences and, for example, for imports or exports of goods of plant or animal origin (including live animals) phytosanitary or veterinary checks will apply.

Thanks to the signed coastal agreement, the mutual trade rules as between third countries apply in milder form from 1.1.2021, even if only for a limited period until 28.2.2021 until the agreement is finally ratified by the Parties. Undoubtedly, the most important thing in the coastal agreement is to prohibit the introduction of customs duties between the Contracting Parties on goods originating in one of the Contracting Parties and to prohibit the introduction of restrictions on goods other than those permitted by Article XI of GATT 1994 (General Agreement on Tariffs and Trade 1994), the provisions on that Article being incorporated into, and made part of, the coastal agreement after the necessary adaptations. To put it simply, the EU and the UK in the agreement have committed themselves to zero or reduced tariff rates and quotas. A key area related to customs and quotas is also determining and demonstrating the origin of goods. In this area, customs clearance may be easier for companies that, upon request, obtain the status of authorised economic operator (SHS/ AEO) and more information on the website FR SR . It can also benefit from obtaining binding tariff information (ZINZ / BTI – Binding Tariff Information) or binding origin information (ZIPT) / BOI Þ Binding Origin Information).

However, it should not be forgotten that customs duties include, in addition to customs duties, VAT and excise duties and internal taxes and charges of individual EU Member States are not regulated by this coastal agreement. After 1.1.2021, the supplier of goods from the UK to the EU/SK must pay a real VAT charged to the customs authorities within the time limit of payment of the duty normally within 10 days, which may have a significant impact on cash flow companies.

The full text of the Trade and Cooperation Agreement can be downloaded in all languages HERE.

The EU-UK Trade and Cooperation Agreement has three pillars:

• Free trade free of duty and quotas (economy) and social, environment and fisheries
• Enforcement of law and justice (area of criminal and civil law)
• Governance

The European Commission (hereinafter referred to as “EK’) shall keep the process, changes and impacts of the various areas informed on its website after the withdrawal agreement has been signed. HERE Businesses, but also ordinary citizens, will find announcements that help them navigate into a mix of new conditions and procedures, especially, but not only in the areas of people’s movement, trade and law.

Despite the fact that the negotiation process and negotiations resulted in the signing of the so-called “Cobrexit Agreement,” Brexit has extensive implications for business, public administration and EU and UK citizens.

Changes following 1.1.2021 in EU-UK relations on trade in goods ^{2) 4)}

These amendments do not apply to trade between the EU and Northern Ireland as it is applied in addition to any future partnership agreement after the end of the transitional period by the Protocol on Ireland and Northern Ireland, which is an integral part of the withdrawal agreement.

In accordance with that Protocol, EU rules on goods (including fiscal rules, i.e. indirect taxation, and non-fiscal rules) continue to apply to Northern Ireland and Northern Ireland; and Union Customs Code.

Customs formalities and controls ²⁾

From 1 January 2021, customs formalities required under EU law shall apply to goods arriving in the customs territory of the EU from the UK and leaving the customs territory of the EU to the UK.

On the EU side, under the Union Customs Code in accordance with Regulation (EU) No 952/2013 of 9 October 2013, customs authorities shall carry out checks under the normal risk-based regime applicable with third countries at all external borders of the Union as regards the movement of goods. These controls lead to increased administrative burden for businesses and longer delivery times in logistics supply chains.

EORI – Economic Operators Registration and Identification System

From 1 January 2021, UK-based undertakings intending to import goods from the UK to the territory of the EU/SR must provide a registration and identification number for economic operators called EORIs to communicate with customs authorities. EORI numbers originally issued by the UK have expired on 1.1.2021. As long as these businesses do not have new EORIs, they may also make use of the possibility to appoint their customs representative in the EU.

AEO/AEO Authorisation (Authorised Economic Operators) ⁴⁾

The AEO/AEO authorisation approved by the customs authorities is a quality mark indicating that the trader is a safe link to the international supply chain. The holder of this authorisation shall be verified by the customs authorities that its internal control mechanisms, financial health, customs procedures, physical safety of the goods from production through storage to transport comply with the security and/or customs requirements. The holder of an AEO authorisation shall benefit from customs clearance. AEO authorisations issued in any Member State shall be valid throughout the EU and shall not have limited validity of time. From 1 January 2021, EU authorisations of authorised economic operators or other authorisations issued initially by the UK shall not apply. If economic operators wish to obtain EU authorisations, they must apply for them again in an EU Member State.

Customs and tax rules for the import and export of goods (customs, VAT, excise duty) ^{2) 4)}

From 1 January 2021, the status of origin of goods traded in order to benefit from preferential treatment under the EU-UK Coastal Agreement shall be demonstrated. Goods which do not meet the origin requirements shall be subject to customs duty. In addition, value added tax (VAT) payable on imports of goods from the UK into the EU is the amount applicable to the supplies of the same goods within that EU Member State. As for any import into the EU from third countries, excise goods (alcoholic beverages, tobacco products, etc.) are subject to the excise duty payable on importation into the EU. Imports of goods from the UK are also subject to anti-dumping, countervailing or safeguard measures imposed by the EU under its trade defence policy.

(SR) Customs summary declarations for entry of goods into the territory of the Community

serve to provide security measures for goods entering the customs territory of the Community. It is required when goods enter the territory of the European Community. The entry summary declaration shall be lodged by the person who brings the goods into the customs territory of the Community or by the person who assumes responsibility for their transport to the territory of the Community or by another person who may submit the goods in question to the customs office. The summary declaration shall be lodged at the customs office of entry in electronic form. Where the computerised application of the person lodging the summary declaration is temporarily inoperable or the computerised system of the customs office of entry is not functioning, the lodging of a written summary declaration shall be allowed. A summary declaration is not required for a defined type of goods.

(SR) Imports of goods ⁴⁾

The import of goods is the carriage of goods from a third country ie from a territory outside the EU to a destination located in the customs territory of the Union. In order for these goods to be subsequently disposed of by the final consignee, the import formalities applicable to those goods under the customs legislation of the Union shall apply. Under the customs procedure, the customs authority shall decide on the release of the goods and the conditions under which the goods may be placed under the proposed customs procedure.

Import duties²⁾ :

Free circulation

Non-Union goods to be placed on the market within the customs territory of the Union shall be released for free circulation. Origin of goods plays an important role in this proceeding. According to the origin of the goods, the customs authority shall determine the tariff rates and tariff preferences and any preferences which may be applied to the importation of the goods in question under the customs procedure. To this end, the importer shall demonstrate the country of origin of the goods, the origin of which may be non-preferential or preferential. The rules of origin of the goods shall apply to determining and proving the origin of the goods.

The release for free circulation of goods shall mean:

• collection of import duties in respect of declared goods (payment),
• collection of other payments to be made in connection with the import of goods (in Slovakia, this is value added tax and excise duty if the goods are subject to this tax);
• application of commercial policy measures, prohibitions and restrictions, completion of further formalities laid down in respect of the importation of goods.

Special procedures

• the customs warehousing under this customs procedure may be carried out by the customs authorities, where customs warehouses may be available for the customs storage of goods for anyone (‘public customs warehouse’) or for the storage of goods by the holder of a customs warehousing permit (‘private customs warehouse’) and the storage period is not limited;
•  other customs procedures – free zone, temporary admission, end-use, inward processing, transit.

Since the customs procedure involves a number of legislative conditions and various administrative acts in order to speed up the movement of goods in foreign trade , the Customs Code provides for the possibility of simplifying customs clearance in the following form:

• simplification of the drawing up of customs declarations for goods falling under different tariff subheadings,
• simplified declaration,
• entry in the declarant’s records,
• centralised clearance,
• Self-assessment.

An application for approval of the requested simplification shall be submitted by the applicant at the competent customs office, by the place where the main accounts are kept or by the place where such registration is available or where at least part of the activities to be covered by the simplification are to be carried out.

Customs procedure begins with the lodging of the customs declaration or re-export declaration. As a rule, it shall be carried out by a standard procedure whereby both the customs office and the declarant must comply with all customs formalities required by customs legislation.

Customs declaration ²⁾ is presented to the customs authorities by a person (hereinafter referred to as “the declarant’) who is authorised to present the goods or may arrange for the presentation of the goods. The declarant shall be established in the territory of the Union. Except for cases where the customs declaration is lodged occasionally, including for end-use or inward processing procedures and cases of transit or temporary admission, provided that the customs authorities consider this justified. An exception shall also be made to persons established in a country whose territory borders the customs territory of the Union presenting goods at the Union border customs office adjacent to that country, provided that the country in which the person is established grants reciprocal advantages to persons established in the customs territory of the Union.

Provided that the goods have been duly presented to customs, they shall accept the customs declaration without delay after verification. The acceptance of a customs declaration gives rise to a customs debt.

Where the customs authorities have not identified any deficiencies and the customs debt and other charges resulting from the acceptance of the customs declaration are paid or a guarantee for the customs debt is provided, they shall release the goods under the customs procedure proposed.

The customs declaration endorsed by the customs authority in paper form or in the form of an electronic message shall be the decision to place the goods under customs procedure under the Customs Act. The list and the amount of payments the debtor has to pay is annexed to this Decision, the so-called “payments amount’. The period for payment of the amount of duty may not exceed 10 days from the date of notification of the amount of duty due to the debtor. The right to facilitate payment under Articles 110 to 112 of the Customs Code may be exercised in certain cases for that period. Under Article 109 (2) of the Customs Code, the payment of the amount due may also be made by a third party instead of the debtor.

Representation in customs proceedings ²⁾

Where a foreign commercial transaction is carried out by an entity without practical experience in customs clearance, it may be represented by an authorised representative of another entity. Everyone can designate a customs representative. A customs representative may act either directly on behalf of or on behalf of another person, or indirectly, in his own name but on behalf of another person. The method of action then has an impact on the liability for customs debt and other payments and their reimbursement, the person represented at direct representation and the agent responsible for indirect representation.

International agreements of the European Union

As from 1 January 2021, agreements concluded by the Union or Member States acting on behalf of the Union or jointly by the Union and its Member States shall no longer apply to the UK.

As a result, the UK, including UK nationals and economic operators, can no longer benefit from several hundred international agreements of the Union, such as free trade agreements, mutual recognition agreements, veterinary agreements or bilateral agreements in relation to air transport or aviation safety. The exception, of course, is undertakings established in the Union which can continue to benefit from all existing international agreements of the Union.

This shall be without prejudice to the status of UK in relation to multilateral agreements to which it is party in its own name. The UK, for example, remains a member of the World Trade Organisation on its own behalf and is covered by the relevant WTO agreements, in particular in relation to its concessions and obligations relating to trade in goods, services or intellectual property rights.

List Annex:

Annex 1 Standard process for importing goods into the territory of Slovakia

Annex 2 VAT on importation of goods pursuant to Act No 222/2004 Coll. on value added tax

Annex 3 Choice of provisions from the coastal agreement for free trade in goods

Annex 4 EU Tyre imports in relation to anti-dumping duties

Annex 5 Source of information

Annex 1 Standard process for importing goods into the territory of Slovakia

• EORI registration
• The registration authority in Slovakia is FR SR
• It is done electronically on the basis of a request (registration form) sent by e-mail to the Financial Administration Unit (registration department and international risk information exchange) via Live Agent
• In the case of entities established in the territory of the Slovak Republic, only the application is sent, no extracts from business, trade or other registers are sent
• The entity will be informed of the registration by a message sent to the e-mail that will be provided in the application (registration form)

Complete EORI number application per click HERE :

If there are problems with registration, the entity may request assistance at: Your emails.

For more information on the EORI system, please refer to the subject FR SR.

Presentation of goods to the customs authority – Application for placing under the relevant customs procedure –

Lodging of a customs declaration = opening of a customs procedure

Source: 5.11.2020 https://www.cep.financenaprava.sk/en/organy-public-power/model-appendice-appreciation

The customs declaration shall be lodged by the customs declarant by electronic standard. In paper form it can only be given in case of emergency. The electronic declaration lodged must be signed by a qualified electronic signature and delivered to the electronic mail of the financial administration (CEP Information System).

The prerequisites for electronic communication in customs proceedings are:

• have the necessary programming equipment;
• hold a commercial certificate and a qualified certificate for the creation of a guaranteed e signature;
• confirm to operators the annex to the electronic communication agreement with the Customs Directorate of the Slovak Republic,
• conclude an electronic communication agreement with the Customs Directorate of the Slovak Republic.

Submission of standard declarations by electronic means and notifications of presentation of goods at import shall be made through the system CEP.

Lodging of a customs declaration on importation and placing under a customs procedure:

• The condition is registration in the CEP system
• The setting up of a user account in the CEP is requested by the entity by sending a completed electronic form signed (qualified electronic signature – KEP) to the statutory representative or a person authorised to submit applications on behalf of the entity.
• Registration at CEP shall take place during working days.
• The registration of the entity and its authorised persons for electronic communications will be sent to the applicant by e-mail message to the registrants.
• In case of questions or problems related to registration, the entity may contact the financial report via infoline 048/43 17 222 or by e-mail Registration.cep@financenasprava.sk.
• The registered entity lodges a customs declaration when the goods are imported through CEP in Workdesk of the trader.
• Upon acceptance of the customs declaration and payment of the customs debt, where appropriate, the provision of a guarantee according to the amount sent shall be released by the customs authorities under the proposed procedure.

Annex 2VAT on importation of goods pursuant to Act No 222/2004 Coll. on value added tax

Imports of goods from a third State (after 1.1.2021 and UK) are dealt with in Section 12 of Law 222/2004 Z.z. on value added tax. Imports of goods shall be the entry of goods from the territory of third States into the territory of the European Communities. Domestic imports of goods are subject to the provisions of customs legislation, save as otherwise provided in the Value Added Tax Act.

The place of import of the goods may be:

• the Member State where the goods are located at the time when they enter the territory of the European Communities (Article 18 (1) of the VAT Code);
• the Member State in which the customs measures (Article 18 (2) of the VAT Code) end, i.e. goods placed in temporary storage, goods placed in a free zone or free warehouse, goods placed under the customs warehousing procedure, inward processing, temporary admission with complete relief from import duties, external transit or introduced into territorial waters.

When the goods are imported into domestic, the customs authority is the tax administrator.

Tax collection and clearance on importation of goods

The provision of Paragraph 21 (1) of the VAT Act addresses the tax liability upon importation of goods as follows:

Tax liability on the importation of goods arises

• the release for free circulation, including end-use,
• the placing of goods under the temporary admission procedure with partial relief from import duties,
• in other cases where a customs debt is incurred on importation of goods.

The decision to place the goods under the customs procedure shall be the customs declaration itself, in paper form, endorsed by the customs authority or in electronic form.

An annex to the decision on the release of goods into the customs procedure shall be an assessment of the payments, which shall set out in detail the list and the amount of the payments (customs duty, dph and other payments, hereinafter referred to as “customs debt’) which shall be paid to the debtors.

The time limit for payment of the customs debt may not exceed 10 days from the date on which the amount is notified to the debtor. Payment of the amount due may be made by a third party (representative) instead of the debtor.

The customs debt may be paid in cash, by post voucher, by cheque or by non-cash transfer from the account if it does not exceed EUR 1 500, at the competent customs office or at the office’s branch.⁵⁾

All documents necessary for payment of the customs debt and other payments shall always be available at the customs office, in the customs procedure itself, when the goods are placed under the customs procedure. The declarant is given all the necessary data to pay the customs debt, so there is no need to request a variable symbol in advance or for additional data.

The date of payment shall be:

• for cashless transfers from accounts with a bank or a branch of a foreign bank, the date on which the debit was made from the debtor’s account,
• on cash payments, the day on which the bank, branch of a foreign bank, postal undertaking or other authorised person received or took over cash;
• using the overpayment for customs payments on the day on which such overpayment occurs.

Possibility of refunding the tax paid under Law 222/2004 Coll. on value added tax (hereinafter referred to as “VAT’) ⁵⁾

Foreign persons from a third country are entitled to a refund of the tax levied on the importation of goods in the domestic territory. Repayment of tax to a foreign person from a third State is provided for in Articles 56 to 58 of the ZVAT.

The claim for refund is made by a foreign person from a third country by submitting a request for refund to the Tax Office Bratislava I The refund application shall be submitted for the calendar year at the latest by 30 June of the calendar year following the calendar year for which the refund is claimed. An application for refund may be made by a foreign person from a third State if the amount of the refund is at least EUR 50.

A foreign person from a third State must declare in the refund application that he fulfils the conditions that the information contained in the refund application is true and that he undertakes to recover any tax unduly refunded. A model for the refund form is given in Annex 2 to the VAT. The application must be accompanied by the relevant import document and proof of payment of the tax on imports of the goods. Further confirmation by the tax office of the State in which it has its registered office, place of business, establishment, residence or habitual residence, certifying that it is identified for tax or similar general consumption tax, the certificate being no more than one year old. A model for the certificate form is given in Annex 3 to the VAT.

The tax office of Bratislava will decide on the request for refund within six months from the date of application. If he decides to refund the tax, he shall refund the tax within that period in euro to the bank account indicated in the application. In the event of refund to an account held with a foreign bank in another State, bank charges for the transfer of funds shall be deducted from the amount of tax. The tax office may also refund the tax via a representative of a foreign person from a third State if the representative submits to the tax office a representative to represent a foreign person from a third State concerning the refund. The invoices and import documents accompanying the refund application shall be returned to a foreign person from a third country within 60 days of their presentation, which may be indicated before the refund. A decision rejecting an application for refund of all or part of the tax must state the reasons against which a foreign person from a third State may appeal.

A foreign person from a third country is not entitled to a refund if the State in which he has his registered office, place of business, establishment or residence does not grant refund to taxable persons who are taxable persons under the Value Added Tax Act.

Annex 3Choice of provisions from the coastal agreement for free trade in goods

Title I: Trade in goods

This part of the coastal agreement deals mainly with, but not only:

Chapter 1 – National treatment and market access for goods (including trade remedies)

The objective of this Chapter is to facilitate trade in goods between the Parties and to maintain liberalised trade in goods.

Freedom of transit shall constitute an obligation for each Party to grant unrestricted transit through its territory through transit routes which are most favourable to international transit, in the case of transport which takes place in transit to or from the territory of the other Party or any other third country.

The prohibition of customs duties shall mean that, unless otherwise provided for in the Agreement, customs duties on all goods originating in another Contracting Party are prohibited.

With regard to import and export restrictions, the Contracting Parties have undertaken not to accept or maintain any prohibition or restriction and requirements with export and import prices and the issue of import licences subject to compliance with the performance requirements as regards the import of any goods of the other Contracting Party or the export or sale for export of any goods destined for the territory of the other Contracting Party, except:

• where this is in accordance with Article XI of GATT 1994, the provisions on that Article being incorporated after necessary adjustments in and become part of this Agreement;
• authorised in respect of recovery orders for countervailing and anti-dumping duties and undertakings.

Import licensing procedures

• be maintained as a condition for imports into their territory from the territory of the other Party only if no other appropriate procedures are available to achieve the administrative purpose;
• automatic licensing procedures should prevail;

The WTO import licence agreements are incorporated after the necessary adaptations to this agreement and become part of it. Each Party that establishes or amends any import licence procedure shall publish all relevant information online on the official website.

Use of existing World Trade Organisation tariff quotas (WTO)

• products originating in one Party may not be imported into the other Party under the existing WTO tariff quotas as defined in the Agreement;
• This includes tariff quotas as divided between the Parties in accordance with the GATT Agreement Article XXVIII negotiations initiated by the European Union in WTO document G/SECRET/42/Add.2 and the respective negotiations initiated by the United Kingdom in WTO document G/SECRET/44 ▣ and as set out in the relevant internal legislation of each Party;
• for the purposes of this Article, the originating status of the products shall be determined on the basis of the non-preferential rules of origin applicable in the importing Party;
• For the purposes of this paragraph, the WTO tariff quotas (WTO tariff quotas) which are WTO concessions for the European Union included in the draft schedule of concessions and commitments for the EU28 pursuant to GATT 1994 presented by the WTO in G/MA/TAR/RS/506 amended by G/MA/TAR/RS/506/Add.1 and G/MA/TAR/RS/506/Add.2.

Chapter 2 – Rules of origin

The objective of this Chapter is to lay down provisions determining the origin of goods for the purposes of applying preferential tariff treatment under this Agreement and laying down the relevant procedures for determining origin.

Application for preferential tariff treatment (zero duty rates)

• The importing Party shall, on importation, grant preferential tariff treatment to a product originating in the other Party within the meaning of this Chapter upon application by the importer for preferential tariff treatment. The importer shall be responsible for the accuracy of the application for preferential tariff treatment and compliance with the requirements laid down in this Chapter;
• Importer lodging an application for preferential tariff treatment on the basis of the proof of origin referred to in paragraph 2, point. (a) this certificate of origin shall be kept by this Chapter and, upon request by the customs authority of the importing Party, shall provide that customs authority with a copy thereof.

For the purposes of applying the preferential tariff treatment of one Party to the original goods of the other Party in accordance with this Agreement, the following products shall be considered as originating products originating in the other Party, provided that they meet all the other applicable requirements of this Chapter:

• products wholly obtained in a Party within the meaning of Article ORIG.5 of the Agreement;
• products manufactured in that Party exclusively from originating materials originating in that Party;
• products manufactured in a given Contracting Party that contain non-originating materials, provided that they satisfy the requirements laid down in ANNEX ORIG-2 to the Agreement / Specific rules of origin for the products;
• where the product has obtained originating status, the non-originating materials used in the manufacture of that product shall not be considered as non-originating if the product is incorporated as material in another product.

Chapter 4 – Technical barriers to trade 69

This Chapter aims to facilitate trade in goods between the Parties by preventing, identifying and eliminating unnecessary technical barriers to trade.

This Chapter shall apply to the preparation, adoption and application of all standards, technical regulations and conformity assessment procedures which may affect trade in goods between the Parties.

Chapter 5 – Customs and trade facilitation

Customs cooperation includes the application of the Convention of 20 May 1987 on the simplification of formalities in trade in goods. Simplified customs procedures include, for example, customs declarations containing a limited set of data or supporting documents; periodic declarations for the purpose of establishing and paying customs duties and taxes covering several imports within a certain period after the release of the goods; self-assessment and deferral of payment of customs duties and taxes until the imported goods are released; and the use of a reduced amount guarantee or guarantee waiver.

Transit and transhipment shall include the application of the Convention on a common transit procedure. Each Party shall ensure the facilitation and effective control of transhipment and transit operations through its respective territory. Each Party shall promote and implement regional transit arrangements to facilitate trade in accordance with the Convention on a common transit procedure.

Customs agents – Customs provisions and procedures of the Party do not require the use of customs agents or other agents.

Pre-shipment checks – The Contracting Party does not require the mandatory use of pre-shipment checks as defined in the WTO Agreement on pre-shipment checks or any other inspection activity carried out by private companies at the place of destination prior to customs clearance.

Temporary use – for the purposes of this Article, the temporary use of a customs procedure under which certain goods (including means of transport) may be transferred to the customs territory, subject to the condition that they are conditionally exempt from payment of import duties and taxes and that they are not subject to import prohibitions or restrictions of an economic nature, provided that the goods are imported for a particular purpose and are intended to be re-exported within the prescribed period and without undergoing any change other than the normal deterioration caused by their use.

Annex 4EU tyre imports in relation to anti-dumping* and countervailing duties

This area is addressed within the EU COMMISSION IMPLEMENTING REGULATION OJ L 343, 22.12.2009, p. 51. ( (1)), and in particular Articles 15 and 24 (1) thereof.

* The anti-dumping duty is a retaliatory measure to protect the domestic market against abnormally low prices of products imported into the European Union. It aims to increase the prices of imported goods to or above the prices of domestic producers. For example, the countervailing duty has the task of compensating for the subsidy received by the producer from the exporting State, thereby unduly favouring the Union market. Such duties are applied, for example, to electric bicycles, kitchen and tableware made of ceramics, porcelain or stoneware, new rubber tyres and others. ⁷⁾

Annex 5Information source

processed on the basis of information publicly available from the following Internet sources:

1. Mfsr portal. en

https://www.mfsr.sk/en/international-relations/european-interest/brexit/

• The finance portal is right. en

https://www.financialsprava.sk/en/entrepreneurs/clo-trade-goods/import/customs-procedure

https://www.financialsprava.sk/en/entrepreneurs/clo-commercial-goods/AEO

https://www.cep.financenaprava.sk/en/traders/administration of-customs-declarations-at

https://www.cep.financesprava.sk/en/how-to-use-cep/information-to-registration

• Portal ec.europa. eu

https://ec.europa.eu/taxation customs/uk-withdrawal-en

• Portal in Slovakia. en

https://www.slovensko.sk/en/agenda/agenda/ import-goods/

• The finance portal is right. en

https://www.financialsprava.sk/en/government/clo/import/financial-balance-sheet-import

This Decision is addressed to the Kingdom of Norway.

• TASR.sk

https://www.tasr.sk/tasr-clonok/TASR:20201230TBB00366

https://www.tasr.sk/tasr-clonok/TASR:20201228TBA01111

• Nku.gov.sk

https://www.nuk.gov.sk/activities/-/asset publisher/9A3u/content/information-system-serving-for-selection-cla-musi-apartment-linked-s-ins-statny-semami)