Customs Clearance



Main information required for customs clearance:

  • obtaining import licenses for release for free circulation
  • due diligence on the product with regard to import bans
  • related to product safety and market surveillance standards:
  • declarations of conformity,
  • CE markings on the product and packaging,
  • product documentation or descriptions / instructions,
  • Existence of other information markings.
  • precise definition of the customs tariff number
  • legal and license fees
  • application of origin and tariff concessions
  • the imposition of an anti-dumping duty
  • processing costs
  • all freight costs and other costs incurred up to the place of first destination
  • customs value determination


In the case of indirect representation

  • In case of application of the right to deduct under the VAT Act (for a legal person), VAT does not have to be paid.
  • The customs of duty will be recharged to the service invoice
  • "Local customs clearance" outside office hours (sometimes limited)
  • "Fiscal clearance" means the transfer of goods to another Member State without VAT insurance:
  • to legal persons established in another EU country, or
  • to a legal person with a Hungarian tax number who immediately resells the goods to a legal person established in another Member State, thus exempting from import VAT.
  • Immediate release of goods for customs and tax purposes


In the case of direct representation:

  • VAT must be paid on the basis of the decision.
  • The customs of duty shall be paid in accordance with the decision.
  • It is not possible to lodge a customs declaration outside office hours.
  • "Customs clearance" means the transfer of goods to another Member State:
  • for legal persons established in another EU country, in the absence of an authorization, the existence of the VAT insurance shall be borne by the customer, or
  • to a legal person with a Hungarian tax number who immediately resells the goods to a legal person established in another Member State, thus exempting the customer from the payment of import VAT, but in the absence of a permit, the customer is required to provide a guarantee.
  • The release of the goods is possible after the payment of the public charges, unless the amount of the calculated taxes can be released immediately if the customer transfers the goods to the NAV customs deposit account in advance, no further payment obligation is imposed. In case a certain amount remains on the customs deposit, you can request it to be allocated with "ATVUT" forms or transferred to another type of tax, or it can be condemned.


The fastest ways to release goods:

  • With AEO certificate / Self-tax permit
  • With a deferred license
  • By registering in the register of declarants
  • By indirect customs clearance method (if permits are available)
  • By applying a customs deposit
  • With a customs office transfer
  • With immediate transfer


Special and other customs procedures:

  • active procedure: intra-EU processing of a non-EU product
  • passive procedure: processing of an EU product outside the EU
  • specific uses (eg aircraft manufacturing)
  • returned goods: returned in the same state
  • transit (T1, T2, TIR, ATA)
  • temporary transactions
  • offering, destruction


Storage, warehousing:

  • in a temporary storage facility (90 days)
  • in a customs warehouse (without payment of duties and taxes, for an unlimited period)
  • VAT storage
  • storage of goods in free circulation
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