Key Benefits:
Minister of Economy, Finance and Foreign Trade,
Having regard to Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing Customs Code Community;
Vu le Customs Code,
Stop it!
The general bid for clearance guarantees, on the one hand, the deferral of payment of duties and taxes and port duties, in accordance with the Articles 224 to 227 of the Customs Code community and 114 of the Customs Code and, on the other hand, the payment of the sums of any kind for which the customs clearance operators are required to present a guarantee under the Customs Code community or community Customs Code.
Customs clearance operators shall subscribe to the general bonded bid for clearance by transmitting to the regional Customs and Excise Linking Rights a commitment in accordance with the model set out in Appendix I to this Order.
The subscribing of the general bonded bid for clearance shall result in the unreserved acceptance of the provisions of the bonding regulation contained in Appendix II to this Order. The amounts deferred in the submission are assessed on the basis of the assessment form in Appendix III to this Order.
The order of October 19, 2006 prescribing the bonded general tender subscription is repealed. The bonded bids for clearance under this text remain valid until expiry.
The present order will be issued in the Official Journal of the French Republic.
A N N E X E S
A N N E X E I
You can consult the table in the
JOn° 155 of 05/07/2012 text number 22
You can consult the table in the
JOn° 155 of 05/07/2012 text number 22
A N N E X E I
GENERAL DIRECTOR
OF DATA AND INDIRECT RIGHTS
Safeguards Bail Rules
to be established in the area of clearance
I. ∙ General provisions
These Regulations apply to guarantees that operators in relation to customs are required to establish when they take the form of a bond to:
― the deferral of tax payments due to cash;
― the use of statutes, procedures and regimes constituting customs clearance, as provided for by community and national regulations;
- the use of specific procedures under exclusively national provisions.
Operators can benefit from the deferral of payment of the tax due to the cash on presentation of a loan guarantee and they can carry out the constitutive transactions of the clearance and use procedures under specific provisions on presentation of a guarantee for various transactions.
The guarantees covered by these rules include:
Guarantees of statutes, regimes and procedures based on community (clean) and national (tax) regulations
1. The guarantee required for the deferral of payment, provided for in sections 224 to 227 of Regulation No. 2913/92 establishing the Customs Code Community (see below under the "CDC" eagle) andArticle 114 of the Customs Code ;
2. The guarantee for placing under an economic customs regime, provided for in Regulation No. 2913/92 establishing the CDC.
The CDC requires the use of economic customs regimes to establish an optional guarantee of customs debt (Article 88 of the CDC), whose requirement and rates are left to the appreciation of the Member States. However, exceptions are provided for which the guarantee is mandatory.
Operators who benefit from the guarantee exemption provided by theArticle 120, paragraph 3, of the Customs Code do not have to take into account in the calculation of the guarantee the amounts relating to the value added tax.
In the light of the above, the situation is as follows with respect to the customs debt:
2.1. France submits the operators, excluding OAS operators, to the production of a guarantee in the following cases (optional guarantee according to the CDC):
- placement under active development, processing under customs, customs warehouse by the depositor. The contractor may also be requested a warranty on the basis of section 104 of the CDC.
The guarantee applicable to these plans is set at 5% of the amount of the duties and taxes at stake except for the passive development plan for which no guarantee is made;
2.2. France submits all operators, including OAS operators, to the production of a guarantee in the following cases (mandatory warranty according to the CDC):
- temporary admission by a written statement with the exception of the cases listed in Schedule 77 and 229 of the CARs. Must be guaranteed 100% of the customs debt (see accompanying note). Temporary admission by an oral statement by all operators, including OAS operators, is not guaranteed unless the service is decided (articles 581 and 229 of the DAC);
- anticipated imports in the event of the use of the standard exchange system and anticipated exports as part of active development where countervailing products, if not re-exported under an active development regime, are subject to export duty. Must be guaranteed 100% of the customs debt;
- for all economic regimes, the transfer of sensitive goods referred to in Schedule 44 quater c of CARs;
2.3. With respect to economic customs regimes for which the required guarantee does not correspond to 100% of the customs debt, it is specified that the amount of the guarantee can be reconsidered up in case of serious doubt affecting the solvency of an operator;
3. The guarantee of stores and temporary deposit areas (CDC articles 50 to 53 and 82 bis to 82 sexies Customs Code) and stores and export deposit areas (sections 50 to 53 of CDC and 115 Customs Code). Must be guaranteed 10% of the fees and taxes at stake for third-party goods or 5% of the VAT for community goods.
Operators who benefit from the guarantee exemption provided by theArticle 120, paragraph 3, of the Customs Code do not have to take into account in the calculation of the guarantee the amounts relating to the value added tax.
OAS operators are exempted from this guarantee;
4. The guarantee to be filed in the event of acceptance by the Customs authorities of an incomplete declaration: provisional indication of value, missing document that may have an influence on the application of duties and taxes or on the admission of the goods for a total or partial exemption (D 48) (Article 74 CDC, Article 257 of the CARs, Articles 113 and 121 of the Customs Code). Must be guaranteed 100% of the fees and taxes at stake;
5. The guarantee of CAP-specific regimes established under the applicable regulations;
6. The guarantee of tariff quotas considered "critical" (articles 248 and 308 quater of CARs);
7. The guarantee of payment facilities, other than the deferral of payment, which may be granted subject to the production of a guarantee (Article 229 CDC). Must be guaranteed 100% of the fees and taxes at stake;
8. The guarantee to be established under an economic customs regime with authorization to use the procedure for transfers for goods that have been added to Schedule 44 quater of CARs. The percentage of fees and taxes at stake to be guaranteed is determined according to the criteria used to set the transit guarantee.
Guarantees of specific procedures
exclusively national
9. The guarantee to be constituted as part of the deferral granted for the filing of declarations for the fulfillment of port rights (Article 285 of the Customs Code)
10. The guarantee of deferral of payment of port rights (Articles L. 211-1 and L. 211-4 of the Maritime Port Code). Must be guaranteed 100% of the port rights at stake;
11. The guarantee to be constituted as a result of an AMR challenge accompanied by a request for a stay of payment (Article 348 of the Customs Code). Must, as a general rule, be guaranteed 100% of the fees and taxes at stake;
12. The guarantee to be created in the context of the granting of payment deadlines, notably applicable to fine payments, transaction. Must, as a general rule, be guaranteed 100% of the fees and taxes at stake;
13. The guarantee signed for the release of goods in case of recourse to a customs advisory board of expertise (Article 441 of the Customs Code). Must be guaranteed 100% of the fees and taxes at stake;
14. The regime of the national export warehouse export counters for export (Articles 120 of the Customs Code and 262-II [6°] and 277 A CGI)
15. The regime of temporary export of precious metals, jewellery and art and collection objects (Article 121 of the Customs Code and CGI article 150 VI)
16. At the end of the month production of the Ai2 when the free purchase quota is subject to the formality of the preliminary visa (Article 121 of the Customs Code). Must be guaranteed 100% of the VAT at stake if the operator does not benefit from the bail exemption for the VAT deferral;
17. The supplementary work regime (Article 102 of the Customs Code)
18. Bailing of access under the provisions of articles and 1698 C of the General Tax Code. Must be guaranteed 5% of fees and taxes, including accesses, at stake;
19. Bailing of the maritime passenger tax on board to protected natural spaces (Article 285 quater of Customs Code) for operators benefiting from a monthly globalization period of operations. Must be guaranteed 100% of the tax at stake.
With regard to economic customs regimes for which the required guarantee does not correspond to 100% of the customs debt, it is specified that the amount of the guarantee can be reconsidered up in case of serious doubt affecting the solvency of an operator.
II. ― General bonded bid for clearance
Operators subject to the production of a guarantee under the provisions of items 1 to 19 above are required to submit a bonding act referred to as "general bonded bid for clearance", established in accordance with the provisions of the Order dated 29 May 2012.
The general bonded bid for clearance simultaneously aims:
― the guarantee of the deferral of payment, taken in the general bonded bid for the clearance under the designation of "removal credit guarantee";
― the guarantee of constitutive transactions of customs clearance and specific procedures governed by community and/or national provisions, resumed in the general bid for clearance under the designation of "guarantee for various transactions".
The guarantee for various operations may also be used, as a more general measure, for the activities of the principal obligor that require the establishment of a guarantee. The provisions under items 1 to 19 above are thus not limiting.
The general bid for clearance does not, on the other hand, cover transactions in community transit and transit. The guarantee required for the common/community transit regime is therefore not covered by these Regulations.
The operator assumes the primary duty on the general bonded bid for clearance.
III. – The commitment of the bond and the principal obligatory
The commitment of the bail and that of the principal obligor are recognized by private act established in accordance with the provisions of the Order of 29 May 2012.
The signatures of the bond and of the principal obligatory, affixed to the bottom of that act, shall be in full acceptance of the provisions of these rules.
The bond undertakes to pay the duties and taxes due in the event of failure of the principal obligated.
The principal obligor undertakes to comply with the regulatory provisions governing the procedures and regimes it implements.
IV. ― The guarantee of removal credit
When the general tender for the clearance applies to the guarantee of the removal credit, the operator then has the faculty, according to the choices it makes:
- to remove the goods it declares before performing the duties and taxes; and/or
– to dispose of the ships before performing the port rights.
The removal credit guarantee is made up of:
―a general bonded bid for clearance covering the payment of fees and all other taxes;
―a general, partially bonded bid for customs clearance covering bonded duties and taxes, other than VAT, if it is granted the bail exemption provided for in section 114.1 bis of Customs Code.
In addition, as part of the loan guarantee, the main obligor undertakes to pay the VAT:
- either as part of the single monthly payment deadline set at 25 of the following month;
―at the same time and time as fees and other taxes.
V. ― The guarantee for various operations
(a) The guarantees that are the subject of imputation and those that are capitalized:
Operations managed by a computer application in connection with TRIGO give rise to a portion of the guarantee amount. When the operation ends, for example with the suitability of the economic customs regime, the amount of guarantee that had been the subject of an imputation is clear and can again be used by the operator as a guarantee of new operations.
The transactions that are not managed by a TRIGO-related computer application and are therefore not subject to an imputation of the guarantee (guarantees referred to in items 3, 11 and 12 of Title I of these Regulations, in particular) are capitalized in the TRIGO application on the basis of an estimate. The secured guarantee share is determined by mutual agreement between the operator and the customs service.
With respect to the guarantees referred to in items 11 and 12, the operator agrees if he wishes to request a specific request for capital recovery in Annex VII to this ODO. When the warranty requirement is terminated, the immobilized amount is cleared and may again be used by the operator as a guarantee of new operations.
(b) The choice of the guarantee relating to the bailing of the accises provided by the provisions of Article 1698 C of the General Tax Code (CGI) :
TheCGI article 1698 C is based on the following:
Point I of Article 1698 C states that, on importation, the rights referred to in Articles 402 bis, 403, 438 and 520 respectively A are recovered and guaranteed as in customs.
These import operations are therefore guaranteed by the general bid for clearance.
Point II of the above-mentioned article provides that the provisions of point I may apply to alcohols, alcoholic beverages and manufactured tobacco that the operator holds in suspension of rights under a tax storage regime and under a suspensive regime of excise rights when it also holds alcohols and alcoholic beverages under a community customs regime.
The operator who holds products subject to suspension of rights is obligatory to carry out its activity as a registered depositary (EA) or registered recipient (DE) and, as a result, is subject to all obligations related to this status, i.e., the maintenance of an accounting-matter and the establishment of an CI guarantee (bonding act 3750).
When this operator also holds third-party accise products under a community customs regime, it may apply for the benefit of CGI's Article 1698 C II.
In this case, it must check the box provided for this purpose in part II of the general bonded submission for clearance to indicate that it opts for the plan. If not, it cannot use the customs/IT regime.
If the operator opts for the regime of Article 1698 C II of the CGI, the detention operations relating to customs import and CI regimes are guaranteed as in customs matters and treated in an equivalent manner in terms of payment of rights.
The guarantee is established at 5% of the customs debt and national taxes, for the regime of active development, customs processing and customs warehouse, it is necessary to apply this percentage of 5% to all taxes at stake, i.e., customs debt, national taxes, including related excise duties, on the one hand, to third-party products subject to access, and,
If the operator renounces the benefit of the regime of Article 1698 CII of the CGI, it therefore necessarily separates the customs detention activity and the detention activity accise, in which case it is required to provide customs guarantees for the management of the goods subject to customs compliance and the due guarantees for products subject to tax compliance ( CIA warehouse credit + credit[s] of payment to the terms of the regulation of the bond).
VI. ― Terms of use of submission
general clearance
According to the choice(s) expressed by the principal obligor, the general bonded bid for clearance may cover a single type of guarantee: guarantee of removal credit or guarantee of various transactions, or cover in a concomitant manner the two types of guarantee that constitute it.
VII. ― Consequences of the call in payment
The amount taken as a guarantee and the amount called in payment:
In the presence of an optional secured transaction, only a portion of the amount of tax that may become payable is guaranteed. This partial guarantee optimises the ability of the principal obligor to act, the guarantee being imputed or immobilized only for a portion of the taxation at stake due to the transaction concerned.
However, in the presence of a transaction that has given rise to a partial guarantee, where the principal obligor is failing (e.g., failure to pay), the Customs administration requires the deposit in payment for the total amount of the tax due under this transaction, within the limit, however, of its commitment.
Payment sequences: the replenishment of the guarantee amount:
Where duties and taxes become payable as a result of the consumerization or due to the non-payment of the plan, the amount of the plan shall be deducted from the available amount of the general deposit for the release of the plan until payment by the principal obligor or its deposit, even in the event of a dispute of the debt.
After payment by bail of the impositions due by the principal obligatory failing, the bond has a period of eight free days in which it can proceed with termination or reduction.
Termination takes effect eight free days following its notification, by registered letter with request for notice of receipt addressed to the regional receiver.
The reduction in the amount takes effect upon the registration by the Regional Receiver of the new general bid for clearance.
The period of eight free days is deducted from the day after the notification or termination is received. The guarantee(s) remains acquired for the commitments made during this eight-day period.
In the absence of a termination or a reduction of its commitment by bail, the operator retains the ability to use the full amount on the general deposit for clearance.
In this case, the deposit may be appealed for payment corresponding to the total amount of the general bonded bid for the clearance.
VIII. ― Conditions of termination
The deposit is valid for one year and renewable by tacit renewal.
It may be terminated by the bond or principal obligated, or revoked by the regional receiver who registered it. Termination or revocation shall take effect eight free days following its notification, by registered letter with request for a notice of receipt addressed to the regional receiver or bail.
The period of eight free days is deducted from the day after the notification of termination or revocation is received. The warranty(s) remains acquired for those outstanding prior to termination or revocation and the commitments made during that eight-day period.
A N N E X E I I
GLOBAL ASSESSMENT
CONSTITUANT LA SOUMISSION CAUTIONNÉE POUR LE DÉDOUANEMENT
(Social name ― SIREN ― address)
Part 1. ― Assessment of the amount of the removal credit:
| | | | | |
| | | | | |
| Subtotal | | | ||
| 1a | 1b |
| | | | | | | | | |
| | | | | | | | | |
| Subtotal | | | | | | | 1c | |
| (1) Examples: MADT, economic regime, delayed production of documents, etc. (2) When the operator has OAS status, optional economic regimes according to the Customs Code Community are not to be taken into account. (3) As part of an economic customs regime with procedural authorization of transfers relating to goods in Schedule 44 quater of CARs, the percentage of the duties and taxes at stake is determined by the regional receiver, by reference to the criteria used to fix the transit guarantee. (4) When the operator receives the deposit exemption for the VAT provided for in section 120.3 of the Customs Code, the percentage to be applied only covers duties and taxes other than VAT. (5) When the operator receives the deposit exemption for the VAT provided for in section 120.3 of the Customs Code, mention the amount corresponding to the VAT portion exempted from warranty, applying the percentage to the amount of the VAT at stake. | ||||||||
| For removal credit guarantee (6) | Report 1a or (1a + 1b) | |||||||
| For warranty for various operations | Reporter 1c | |||||||
| Total overall guarantee | | |||||||
| (6) When the operator receives the bail exemption from the VAT deferral provided for in section 114.1 bis of the Customs Code, he must postpone subtotal 1a. When the operator does not receive the bail exemption provided for in section 114.1 bis of the Customs Code, it must postpone the subtotal (1a + 1b). | ||||||||
Signature
Done on May 29, 2012.
For the Minister and by delegation:
The Chief Customs Officer
and indirect rights,
J. Fournel
