IZJAVA OVLAŠĆENOG IZVOZNIKA Uredba o carinski dozvoljenom postupanju sa carinskom robom, puštanju carinske robe i naplati carinskog duga čl. 25, 26 i 28

U vezi primene autonomnih trgovinskih mera za robu poreklom iz Evropske zajednice, stvoreni su osnovi za stavljanje van snage obaveze iz akta Uprave carina 148-07-483-00-13/2009 od 23.2.2009. godine, pa, u tom smislu, ukoliko autorizacioni broj ovlašćenog uvoznika u izjavi o poreklu robe na fakturi odgovara modelu iz dostavljene Liste modela brojeva ovlašćenja koji se izdaju ovlašćenim izvoznicima, carinarnica neće zahtevati uvid u rešenje o autorizaciji strane carinske administracije, niti će zahtevati i sprovoditi postupak obezbeđenja plaćanja carinskog duga

"Aktom broj 148-07-483-00-13/2009 od 23.2.2009. godine Uprava carina Republike Srbije propisala je određene postupke primene autonomnih trgovinskih mera za robu poreklom iz Evropske zajednice. U navedenom aktu, kao jedna od mera, definisana je obaveza carinarnica da, radi prihvatanja izjave ovlašćenog izvoznika kao dokaza o evropskom poreklu uvezene robe, u trenutku stavljanja robe u slobodan promet zahtevaju na uvid autorizaciju strane carinske administracije na osnovu čega se može utvrditi kako lice koje je ovlašćeno, tako i roba na koju se odnosi i zemlje, odnosno teritorije za koje važi izdata autorizacija.

Propisana obaveza inicirana je, u datom trenutku, zbog nedostatka direktnih ugovornih odnosa Evropske zajednice i Republike Srbije u delu administrativne carinske saradnje na polju naknadnih provera izdatih i prihvaćenih uverenja o poreklu robe, a u cilju obezbeđenja pravilnog i osnovanog preferencijalnog tretmana robe poreklom iz EU.

S obzirom da je Evropska Komisija svojom napomenom, objavljenom u Službenom listu EU serija C broj 2009/S/83/11 od 7.4.2009. godine, obavestila izvoznike u EU o početku i načinu primene autonomnih trgovinskih mera za robu poreklom iz Evropske zajednice koja se uvozi u Republiku Srbiju, te da je Generalni direktorat EK za carinsku i poresku uniju (DG TAXUD) Upravi carina Srbije dostavio listu modela brojeva ovlašćenja koji se izdaju ovlašćenim izvoznicima (u prilogu akta), a koju je pripremila Pan-Euro-Med radna grupa, stvoreni su osnovi za stavljanje van snage propisane obaveze iz predmetnog akta.

U tom smislu, ukoliko autorizacioni broj ovlašćenog izvoznika u izjavi o poreklu robe na fakturi odgovara modelu iz dostavljene liste brojeva ovlašćenja, carinarnice neće zahtevati uvid u rešenje o autorizaciji strane carinske administracije. Istovremeno, u navedenim slučajevima carinarnice neće zahtevati i sprovoditi postupak obezbeđenja plaćanja carinskog duga, propisan aktom Uprave carina br. 148-07-483-00-24/2009 od 11.3.2009. godine.

Upravnici carinarnica dužni su da osiguraju striktnu primenu ovog akta i odgovorni su za njegovo sprovođenje."

 

(Objašnjenje Uprave carina, br. 148-07-483-00-13/2/2009 od 15.6.2009. godine)

 

Prilog:

MODELS OF AUTHORIZATION NUMBERS ISSUED FOR APPROVED EXPORTERS IN THE PAN-EURO-MED ZONE

General remark: the slashes (/) in the description of the code are typed in order to diferentiate the various elements of the authorisation numbers. The slashes are part of the code when included in the examples. For instance, they are included in the Czech example (CZ/02/0001/04) but not in the Hungarian one (HU11110N6000000000).

Algeria: the procedure for granting the status of approved exporter has not yet been put in place.

Austria: Two-letter Iso Alpha country code (AT)/three-digit identification number of the customs office / three-digit number of authorization given by the same customs office. Example: AT/100/015.

Belgium: Two-letter Iso Alpha country code (BE)/one, two, three or four-digit authorisation number. Example: BE 74.

Bulgaria: Two-Ietter Iso Alpha country code (BG)/four-digit code identifying the local customs office directly reponsible of the control of the eapproved exporter / three-digit serial authorisation number / year of authorisation (last two digits). Example: BG/1223/009/08.

Czech Republic: Two-Ietter Iso Alpha country code (CZ) / two-digit code identifying the authorising Customs Directorate (01-08)/four-digit authorisation number / year of authorisation (last two digits). Example: CZ/02/0001/04.

Chyprus: Two-Ietter Iso Alpha country code (CY)/three-Ietter code identifying the authorising Customs Office / three-digit authorisation number. Example: CY/NIC/000.

Denmark: Two-letter Iso Alpha country code (DK)/two-digit code identifying the authorising administration / year of authorisation (last two digits) / "237" code (showing that it is an authorisation)/five-digit authorisation number. Example: DK/51/04/237/00638;

or

Two-letter Iso Alpha country code (DK)/year of authorisation (last two digits)/authorisation number (six digits). Example: DK/04/000638.

Egypt: Two-Ietter Iso Alpha country code (EG)/two-digit code identifying the authorizing authority / four-digit authorization number/year of authorisation (last two digits). Example: EG/03/0002/08.

Estonia: Two-Ietter Iso Alpha country code (EE)/three digit serial authorisation number / year of authorisation. Example: EE 001/2004.

Faroe Islands: Two-letter Iso Alpha country code (FO)/two-digit code identifying the authoring Customs Office / year of authorisation (two digits)/three-digit authorisation number. Example: FO/03/01/006 (Authorisation numbers such as 03-01-006 are still in use and will be valid until 31.12.2008).

Finland: Two-letter Iso Alpha country code (FI)/serial authorisation number / three-digit code identifying the competent Customs District Office. Example: FI/50/110 (exceptionally, two-digit code in the district of Åland, example: FI/8/36).

France: Two-letter Iso Alpha country code (FR)/six-digit code identifying the authorising Customs Office/four-digit serial authorisation number for each Customs Office. Example: FR 003160/0025.

Germany: Two-letter Iso Alpha country code (DE)/four-digit code identifying the authorising Customs Directorate/two-letter "authorized exporter" code (EA)/four-digit authorisation number. Example: DE/4711/EA/0007.

Greece: Two-digit Iso Alpha country code (GR)/two-digit code identifying the authorising Customs Directorate from (1-10)/four-digit authorization number/four-digit code identifying the year of approval. Example: GR/01/1234/2004.

Hungary: Two-letter Iso Alpha country code (HU)/five-digit code identifying the authorising Customs Office/zero/the letter "N" or "E" depending on whether the authorisation is valid at national or Community level/last digit of the year of authorisation / nine-digit authorisation number. Example: HU123450N8000000000.

Iceland: Four-digit registry number/year of authorisation (four digits). Example: 1001-2008.

Ireland: Two-letter Iso Alpha country code. (IE)/seriaI authorisation number / year of authorisation. Example: IE/05/2006.

Israel: VAT registration number. Example: 033370734.

Italy: Two-letter Iso Alpha country code (IT)/three-digit authorisation number (sequence) / two-letter province code/year of authorisation (last two digits). Example: IT/001/RM/06.

Jordan: Two-letter Iso Alpha country code (JO)/serial authorization number (three digits) given by the customs office/three-digit identification number of the customs office. Example: JO/006/215.

Latvia: Two-letter Iso Alpha country code ( LV)/one-, two- or three-digit serial authorisation number / year of the initial issuing of the authorisation. Example: LV/100/2006.

Liechtenstein: see Switzerland.

Lithuania: Two-letter Iso Alpha country code (LT)/a set of capital letters identifying the authorising Customs Office / three-digit authorisation number. Example: LT/VMO/011.

Luxembourg: Two-letter Iso Alpha country code (LU)/ORDL ("ORigine, Direction des Douanes et Accises, Luxembourg")/three-digit authorisation number (numbers 1 to 500 are reserved to national authorisations and numbers 501 to 999 to single authorisations). Example: LU/ORDL/256.

Malta: Two-Ietter Iso Alpha country code (MT)/D (stands for "Dwana")/three-digit authorisation number. Example: MT/D/000.

Morocco: the procedure for granting the status of approved exporter has not yet been put in place.

Netherlands: Two-Ietter Iso Alpha country code (NL)/three-digit code identifying the authorising Customs Office/year of authorisation (two digits)/three- or four-digit authorisation number. Example: NL/361/02/1234.

Norway: Two-letter Iso AIpha country code (NO)/year of authorisation (last two digits)/company registration number (From 1.1.2008. only authorization numbers containing the digits 07 or higher (i.e. 08) wiil be valid. Therefore, authorisation numbers containing the digits 06 or lower will cease to be valid as of 1.1.2008.). Example: NO/07/123456789.

Poland: Two-Ietter Iso Alpha country code (PL)/six-digit code identifying the authorising Customs Office/four-digit serial authorisation number. Example: PL/042010/0001.

Portugal: Two-letter Iso Alpha country code (PT)/three-digit authorisation number (sequence)/letter of the region of issuance (L for Lisboa, P for Porto). Example: PT/000/P.

Romania: Two-letter Iso Alpha country code (RO)/five-Ietter code identifying the authorising Customs Directorate (exceptionally, the regional directorate of Bucharest has a four-Ietter code: DRVB)/three-digit serial authorisation number. Example: RO/DRVBV/025.

Slovak Republic: Two-letter Iso Alpha country code (SK)/four-digit code identifying the authorising Customs Office/three-digit authorisation number/year of authorisation (last two digits). Example: SK/1050/010/05.

Slovenia: Two-letter Iso Alpha country code (SI)/three-digit authorisation number/year of authorisation (last two digits). Example: SI/123/03.

Spain: Two-letter Iso Alpha country code (ES)/two-digit province code/four-digit authorisation number (sequence)/year of authorisation (last two digits). Example: ES/28/0001/98.

Sweden: Two-letter Iso Alpha country code (SE)/three-Ietter code identifying the authorising Customs Office ("MÖ" is the only case of a two-digit code for identifying the authorising Customs Office.) / six-digit authorisation number. Example: SE/SHF/000001.

Switzerland: Three- or four-digit number, sometimes followed by the year of authorisation. Example: 356 or 356/1998.

Tunisia: Two-letter Iso Alpha country code (TN)/three-digit code identifying the regional customs directorate/three-digit code identifying the customs office/four-digit authorisation number / a key-number (one digit). Example: TN/000/000/0000/0.

Turkey: Two-letter Iso Alpha country code (TR)/three-digit authorisation number / year of authorisation (last two digits). Example: TR 001/09.

United Kingdom: Two-letter Iso Alpha country code (GB)/five-digit authorisation number/year of authorisation (last two digits). Example: GB 12345/06.