Celne Na Doradcę

The correct answer is a) procentowo od wartości towaru. The term "stawka celna ad valorem" refers to a customs duty rate that is calculated as a percentage of the value of the goods being imported or exported. This means that the amount of customs duty to be paid is determined based on a percentage of the value of the goods, rather than being a fixed amount in a specific currency such as złoty or euro.

The correct answer is c) organ celny poinformował o zamiarze przeprowadzenia rewizji celnej. This means that it is not possible to make a correction to a customs declaration when the customs authority has informed about the intention to conduct a customs audit.

The correct answer is a) it specifies the product code in the 8-digit CN code nomenclature. This means that when submitting an INTRASTAT declaration, the code for the goods being traded must be provided using the 8-digit CN code.

The binding information on the origin of goods is important for a period of 3 years. This means that the information about where the goods come from must be kept and maintained for a minimum of 3 years. This is likely to ensure that there is traceability and accountability in the supply chain, and to comply with any regulations or requirements related to the origin of goods.

The correct answer is c) pozwoleń na korzystanie z procedury TIR, wiążącej informacji taryfowej i wiążącej informacji o pochodzeniu towarów, prowadzenia listy agentów celnych oraz wydawania decyzji w sprawach wpisu osoby na listę agentów celnych, skreślenia osoby z listy agentów celnych i zawieszenia w działalności agenta celnego, a także wydawania decyzji w sprawach ochrony praw własności intelektualnej.

The director or directors of the chambers of customs administration designated by the Minister competent for public finances are responsible for issuing permits for the use of the TIR procedure, binding tariff information, and binding information on the origin of goods, maintaining a list of customs agents, and issuing decisions regarding the registration, removal, and suspension of customs agents, as well as issuing decisions regarding the protection of intellectual property rights.

The correct answer is a) TARIC. TARIC is the system used to determine the types and rates of customs duties in the EU Customs Tariff. It provides a comprehensive database of all goods imported into or exported from the EU, along with their corresponding customs duties. This system helps to ensure uniformity and transparency in the application of customs duties within the EU. NCTS is the New Computerized Transit System, which is used for the management of customs transit operations, and VIES is the VAT Information Exchange System, which is used for the verification of VAT numbers within the EU.

According to the given answer, the notification to the debtor about the amount of customs debt cannot occur after 3 years from the day the customs debt arises. This means that the customs authorities must inform the debtor about the debt within 3 years of its occurrence.

The correct answer states that mandatory registration under EORI applies to entrepreneurs who engage in activities regulated by customs law and have their headquarters within the customs territory of the Union. This means that only businesses operating within the customs territory of the Union and involved in activities regulated by customs law are required to register under EORI.

The correct answer is "a) tranzyt". Tranzyt refers to the special procedure of transit, which allows goods to pass through a country without being subject to customs duties or other charges. It is typically used for goods that are being transported from one country to another through a third country. This procedure helps to facilitate international trade and streamline the movement of goods across borders.

The correct answer is a) solidary liability for the debt of the declarant and the represented party. This means that in the case of indirect representation, both the declarant and the represented party are jointly and severally liable for the debt. This means that they are both responsible for the full amount of the debt and can be held individually accountable for it.

The correct answer is a) unijny lub nieunijny. The term "status celny" refers to the classification of goods as either "unijny" (within the European Union) or "nieunijny" (outside the European Union). This classification is important for determining customs duties and other regulations that apply to the goods.

The correct answer is c) każdej osobie spełniającej kryteria określone we Unijnym Kodeksie Celnym. This means that the Authorized Economic Operator (AEO) status is available to any person who meets the criteria specified in the EU Customs Code. It is not limited to only freight forwarders or customs agents, but can be obtained by any individual or entity that fulfills the necessary requirements outlined in the EU Customs Code.

The correct answer is b) towarów. The question asks about INTRASTAT declarations, which are used to report intra-community trade. Intra-community trade refers to the movement of goods between member states of the European Union. Therefore, the correct answer is b) towarów, meaning that INTRASTAT declarations apply to the movement of goods within the EU.

The correct answer is c) ustalonego według zasad określonych dla celów podatku od towarów i usług albo zasad określonych dla celów związanych z cłem. This means that the amount stated on the invoice in a currency other than złoty is converted based on the rules and regulations set for the purposes of value-added tax or customs duties. These rules determine the exchange rate to be used for the conversion.

The correct answer states that the customs value includes transportation costs incurred outside the customs territory of the European Union. This means that when calculating the customs value of goods, any transportation costs that occur outside the EU customs territory should be taken into account.

Adult travelers arriving in the customs area of the European Union can bring in goods purchased abroad with a value of up to 430 euros without having to pay customs duties.

The correct answer is a) bezpośrednio w systemie prawa krajowego. This means that the provisions of the European Customs Code (UKC) and the delegated and implementing regulations to this Code are applied directly in the national legal system. This implies that there is no need for further action, such as publication in the Official Journal or announcement by the Minister of Finance, for these provisions to have legal effect in the country. They are automatically binding and enforceable in the national legal system.

The correct answer is c) elektronicznej. The explanation is that INTRASTAT declarations are generally submitted in electronic form. This means that businesses are required to submit their INTRASTAT declarations electronically, rather than using paper-based forms.

The correct answer is c) po zapłaceniu lub zabezpieczeniu kwoty należności celnych przywozowych. This means that the goods can be released after the payment or securing of the import customs duties.

Customs authorities collect fees for conducting customs and fiscal controls when these controls are carried out at a location other than the customs office or outside of the customs office's working hours, upon request from the interested party.

The correct answer is a) pakowania obejmujące zarówno robociznę̨ jak i materiały, poniesione przez kupującego lecz nie ujęte w cenie faktycznie zapłaconej lub należnej za towary. This means that the costs of packaging, including both labor and materials, incurred by the buyer but not included in the actually paid or payable price for the goods, are added to the customs value determined by the transaction value method.

The correct answer is b) przed wprowadzeniem towaru na obszar celny Unii. This means that the simplified import declaration must be submitted before the goods are brought into the customs territory of the European Union. This allows the customs authorities to assess the goods and determine any applicable customs duties or taxes before the goods enter the EU customs territory. By submitting the declaration in advance, it helps facilitate the customs clearance process and ensures compliance with customs regulations.

The correct answer states that the customs tariff code indicated in the Binding Tariff Information can be applied for 6 months from the date of delivery of the decision on the Binding Tariff Information, provided that the purchase and sale agreement was concluded based on this information. This means that if the decision is later revoked, the tariff code can still be used for a period of 6 months as long as the agreement was made based on the initial information.

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The correct answer is a) zakończona bez zbędnej zwłoki, jednak nie później niż w terminie 3 miesięcy od dnia jej wszczęcia. This means that the customs and treasury control should be completed promptly, but no later than 3 months from the date of its initiation. This ensures that the control process is efficient and timely, allowing for the necessary checks and inspections to be conducted within a reasonable timeframe.

The correct answer is b) Unijny Kodeks Celny (UKC), Rozporządzenie delegowane Komisji oraz Rozporządzenie wykonawcze Komisji. This answer is correct because it accurately identifies the primary sources of customs law at the EU level. The Unijny Kodeks Celny (UKC) is the main legal framework for customs procedures in the European Union. The Rozporządzenie delegowane Komisji (Delegated Regulation) and Rozporządzenie wykonawcze Komisji (Implementing Regulation) are secondary regulations that provide more detailed rules and guidelines for the implementation of the UKC. Together, these three sources form the basis of customs law in the EU.

The correct answer is a) przyjęcia zgłoszenia celnego o dopuszczeniu do obrotu. This means that the accurate customs debt in import arises at the moment of accepting the customs declaration for release into circulation.

The correct answer is c) 3 lat od dnia powstania długu. According to the Unijnym Kodeksie Celnym (Union Customs Code), the principle is not to inform the debtor about the customs debt after 3 years from the date of its creation. This means that after 3 years, the debtor will not be notified or reminded about the debt.

Generalne zabezpieczenie kwoty wynikającej z długu celnego oznacza możliwość zabezpieczenia zarówno już powstałych długów celnych, jak i tych, które mogą powstać w przyszłości. Jest to ogólne zabezpieczenie, które obejmuje całość długów celnych, niezależnie od ich wysokości.

In the case of importing non-Union goods by sea, the goods must either go through customs procedures or be re-exported within 90 days. This means that if the goods are not cleared through customs within 90 days, they must be returned or re-exported.

The correct answer is "a) procedurą odprawy czasowej." The question asks which procedure should be used when combining the use of an A T A carnet. The A T A carnet is an international customs document that allows for the temporary importation of goods duty-free. The procedure of "odprawa czasowa" refers to temporary clearance, which aligns with the purpose of the A T A carnet.

The Generalized System of Preferences (GSP) is applied to developing and least developed countries. It is a preferential trade scheme that allows these countries to export certain products to developed countries at reduced or zero tariffs. The GSP aims to promote economic growth and development in these countries by providing them with better market access and opportunities for trade.

The correct answer is b) they do not transfer the provisions of EU customs law to national customs law but supplement these provisions. This means that the provisions of the EU Customs Code are not directly incorporated into national customs law, but rather serve as a basis for additional regulations at the national level.

Non-Union goods can generally be subject to an indefinite storage procedure.

The correct answer is c) because it states that the exemption from import customs duties applies to personal property brought by individuals who are relocating their place of residence from a third country to the customs territory of the EU. This means that individuals who are moving to the EU from a different country can bring their personal belongings without having to pay import customs duties.

The correct answer is b) posiadacza decyzji i organy celne. This means that the binding tariff information (WIT) applies to both the holder of the decision and the customs authorities. This suggests that the WIT has implications for both parties involved in the classification of tariffs.

Goods that are exported outside the customs territory of the Union can generally be re-imported with exemption from import customs duties within a period of 3 years.

The correct answer is a) wobec kilku różnych osób. This means that according to the Union Customs Code, a customs debt can arise in the case of one import operation from third countries, and it can be imposed on several different persons. This implies that multiple individuals can be held responsible for the customs debt incurred during the importation of goods from third countries.

The correct answer is b) Dyrektora izby administracji skarbowej. This is because the task of performing duties related to INTRASTAT and EXTRASTAT regulations, as well as conducting proceedings in the field of INTRASTAT, falls under the responsibility of the Director of the Chamber of Tax Administration.

In order to qualify for duty-free import of tobacco or alcohol for personal use, the traveler must be at least 17 years old.

The correct answer is "a) wywozu towarów." The system ECS allows for electronic confirmation of the export of goods.

In this question, the correct answer is option c) which states that no interest payment is due. This means that if there is an overpayment or an error made by the customs authority, there will be no additional payment in the form of interest.

Non-Union goods subject to the free customs zone procedure are under customs supervision and customs control. This means that they are monitored and inspected by the customs authorities to ensure compliance with customs regulations and prevent any illegal activities. Therefore, option b) correctly states that non-Union goods are subject to customs supervision and customs control.

The correct answer is b) przepisach ustawy Prawo celne i Rozporządzeniu wykonawczym wydanym przez Ministra Finansów. This is because the question is asking about the regulations concerning INTRASTAT rules, and these regulations are specified in the Customs Law Act and the Executive Regulation issued by the Minister of Finance.

The correct answer is b) prowizje i koszty pośrednictwa, z wyjątkiem prowizji od zakupu. This means that when calculating the customs value of goods, commissions and intermediary costs are taken into account, except for purchase commissions. In other words, any additional costs related to the purchase or intermediation of the goods are included in the customs value, except for the specific commission for the purchase itself.

The correct answer is b) tylko towary nieunijne. This means that only non-Union goods are subject to re-export. This suggests that Union goods are not subject to re-export, indicating that there may be different regulations or procedures in place for Union goods compared to non-Union goods when it comes to re-exporting.

When multiple debtors are jointly responsible for the payment of a customs debt, the cancellation of the debt, upon the request of one of the debtors, only applies to the debtor who made the request. The cancellation does not extend to the other debtors who are jointly responsible for the debt.

The correct answer is c) wyłącznie przez gwarantów, którzy zostaną ujęci w wykazie ogłoszonym przez ministra właściwego do spraw finansów publicznych. This means that according to the Customs Law regulations, only guarantors who are listed in the register announced by the minister responsible for public finance can provide security in the form of a guarantee. The other options (a and b) are not mentioned in the given statement and therefore cannot be considered as correct answers.

The correct answer is b) w terminie 1 roku od dnia powiadomienia o długu celnym. This means that in the case of cancellation of a customs declaration, where goods are found to be defective or not in accordance with the terms of the contract, the request for a refund of customs duties must be submitted within 1 year from the date of notification of the customs debt.

Goods that have been subject to customs duties can be returned when the duties have been paid, which is the case described in option b). This means that if someone has paid the customs duties for importing goods and then decides to return those goods, they can do so and receive a refund of the customs duties.