Hungary: Buying and Selling
For more information, consult the Taxation and Customs Guide published by the European Commission.
The official model for written declarations to Customs is the Single Administrative Document (SAD). Goods brought into the EU customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed. Goods are covered by a Summary Declaration which is filed once the items have been presented to customs officials. The customs authorities may, however, allow a period for filing the Declaration which cannot be extended beyond the first working day following the day on which the goods are presented to customs.
The Summary Declaration must be filed by:
The Summary Declaration can be made on a form provided by the customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods. The SAD serves as the EU importer's declaration. It encompasses both customs duties and VAT and is valid in all EU member states. The declaration is made by the person clearing the goods, normally the importer of record or their agent.
European Free Trade Association (EFTA) countries including Norway, Iceland, Switzerland, Turkey and Macedonia also use the SAD. Information on import/export forms is contained in Council Regulation (EEC) No. 2454/93, which sets forth provisions for the implementation of the Community Customs Code (Articles 205 through 221). Articles 222 through 224 provide for computerised customs declarations and Articles 225 through 229 provide for oral declarations.
As part of the 'SAFE' standards advocated by the World Customs Organisation (WCO), the European Union has set up a new system of import controls, the 'Import Control System' (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in effect since January 1, 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the EU customs territory. The EU recently introduced a new import control system called ICS2 to implement the EU customs pre-arrival security and safety programme. L'UE a récemment introduit un nouveau système de contrôle des importations appelé ICS2 pour mettre en œuvre le programme de sécurité et de sûreté des douanes de l'UE avant l'arrivée.
For further information, please visit the website of the EU Customs Union.
To go further, check out our service Import controls and Export controls.
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Latest Update: July 2024