Import Services - Different solutions do exist
An import declaration is needed when goods are shipped from a third, non-EU-country to the EU.
Mawyc is able to make import declarations for all goods that enter the EU in Belgium, even if those goods that are meant to be delivered in another member state of the EU (= Fiscal Representation).
There are different types of import declarations. The most important types (so called ‘customs destinations’) are:
- Final importation, with payment of taxes and
duties. This means that the goods are to be consumed / sold in the EU
- Temporary importation, with deferred or exempted payment of taxes and duties
- Inward processing, with deferred or exempted payment of taxes and duties. Goods are imported and will be used to make new, more advanced, products. Those advanced products will then be exported outside the EU
- Outward processing is the opposite of inward processing. The basic product is made in the EU and shipped outside the EU to be enhanced. It will then be imported to again be consumed / sold in the EU. Because the basic products were EU-goods, the VAT will be partially exempted when the final importation is being made.
- Bounded warehouse. This allows an importer to store goods and/or postpone payment of taxes and duties until the next/final destination of the goods is known.
Depending on the situation specific permits and/or declarations are needed.