Price
Free
Execution deadline in working days
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Recipient
Any person
Receiving restrictions
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The taxable person shall have the possibility at the time of customs clearance, where the particulars declared in the customs declaration are incomplete or cause doubt to the customs authority, to release the goods for free circulation against a security corresponding to a possible customs debt. The State Revenue Service (hereinafter - SRS) shall, as a result of the examination, take a decision regarding the crediting of the security to the State budget or the refund to the declarant.

Process description

  1. Service requests
    When paying the security in the accounting account of the cash deposited by the SRS, the declarant shall submit the information indicating the bank properties of the taxpayer, in case the customs authority decides on the repayment of the security.
    Where necessary, provide the requested additional information for the assessment of the information provided in the customs declaration.

    During the examination process, when assessing the documents submitted at the time of declaration, additional information from the declarant may be requested where necessary, which may vary according to the circumstances of the transaction in question (e.g. contract for the purchase of goods, documents certifying services relating to purchase and supply, information from the product manufacturer on the composition of the goods, use of physico-chemical properties, etc.).

  2. Receipt of services
    The service is received in accordance with the application of choice.

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