23 September, 2019
Customs brokerage services in all customs posts in DE, NL, BE, LT, LV

What are the benefits of import procedure through fiscal agent?

About the service:
 
Third country goods for the importer located in one of the EU countries are quite often transported via the other EU countries where import procedure for these goods can be carried out. For example:
  • Goods are transported from USA to Lithuania by container ship. But ship is loaded with goods intended not only for Lithuania therefore first of all it goes to one of the largest ports of EU - Hamburg, Bremerhaven, Rotterdam or Antwerpen. There containers for Lithuanian consignees are reloaded onto the feeder ships going in this direction. During the period of reloading goods are customs cleared.
  • Goods are transported by auto means from Switzerland via Germany to the importer in Latvia. Goods are customs cleared in Germany. 
About the procedure:
  • We can provide import procedure with the code 42 in Germany, Belgium or the Netherlands through the fiscal agent in these countries. Information about the fiscal agent must be shown on the purchase invoice.
  • When executing import procedure through the fiscal agent import VAT must not be paid in the other EU country. The importer accounts VAT in his bookkeeping as for the goods from EU countries.
  • Goods customs cleared in the other EU country gain the EU commodity status, information about them is entered into the Intrastat report (if this is obligatory for the importer).
Importers can benefit from such import because:
  • Customs duty free transport costs from Germany (the Netherlands, Belgium) to the country of destination. For example, you pay 500 € for the transportation of your container from Hamburg to Klaipeda. Let‘s say import duty of 20 % is applied to your goods, so if executing import procedure in Lithuania you are paying 100 € (500 € x 20 %) customs duty only from these transportation costs. Quite often one shipment contains several containers and in such case customs duty will be even higher.
  • Import VAT is not charged, only customs duty payable – this is especially favourable for the importers who are located in the countries where import VAT must be paid at customs clearance.
  • Free disposition of received consignment – customs formalities are not needed.
Importers point out the other benefits as well: some find execution of import procedure in the other country more simple as the risks are managed there differently and administrational sanctions are not applied; others find differences and benefits in excise taxes; and some find this service very convenient when goods are resold and delivered to the consignee in the other EU country different from the importer.

Requirements applied to importers:
  • Must be registered VAT payer in its country;
  • May not operate its subsidiary or other kind of entity, or be involved in VAT taxable activity in the country where import procedure through the fiscal agent is carried out.
  • Goods must be of a third-country origin and must be moved to the other EU country right after the customs clearance is carried out.
Contact us and we will discuss how this service might be useful in the case of import of your goods.

Contacts

T: +370 644 65553

T: +370 640 32232

tsv@tsv-zollagentur.de

 
TSV Zollagentur und Spedition, UAB
Address: Vakaro g. 14
LT-00104 Palanga, Lithuania
Company code 302519961
VAT code LT100005497110

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