The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.
According to circular no E.2038/23-03-2020 issued by the Independent Authority for Public Revenue, on the "Integration of reduced VAT rates (from 24% to 6%) for certain types of goods concerning personal hygiene and protection such as:
Masks and gloves for medicine protection (for protection against viruses and avoidance disease transmission-hospital and private use)
Preparations for personal hygiene - Soap and other preparations for individual hygiene - Antiseptic preparations - antiseptic wipes and other antiseptic preparations - Antiseptics solutions :
We would like to inform you that, for the reduction of VAT rate for goods under the 1st category: Masks and gloves protection for medicine further rule indicates that in order the above circular to be implemented effectively, shipments must be accompanied by declaration of conformity (CE).
The above circular will be in force, up to 31/12/2020.
An exporter who wants his products to benefit from the preferential treatment must be able to prove that his products fulfill the rules to be originating in a country or territory covered by the preferential trade agreement and they must provide a preferential document validated by the customs authorities or document with a valid preferential statement issued by themselves.
The preferential trade agreement foresees the following preferential proofs under CETA-see Miscellaneous.
The importer must obtain the import license.
The requirement of an import license is dependent on the country or territory of origin of the goods not the country or territory of export or of the type of product (for example, medicine). For further detailed information it is highly recommended to contact your chamber of commerce.
All exporters of consignments of goods with a value greater than 6000 EUR to Canada must be registered in the Registered Exporters System (REX). If you register and are exporting consignments of goods with a value greater than 6000 EUR to Canada you can avail of preferences under CETA. To register you should register complete the EU exporters to Canada application form and send it to the Origin and Valuation Unit.
Exporters must use their REX number on the origin declaration to claim preference under CETA. If you are importing from Canada, you can qualify under CETA for preferences, but you do not have to register in REX.
The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.
(Period: from___________ to __________(1)) The exporter of the products covered by this document (customs authorization No ...(2)) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin. ..(4) (Place and date) .(5) Signature and printed name of the exporter)__________________
(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.
(2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorization or registration number must be included. A customs authorization number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.
(3) "Canada/EU" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol "CM".
(4) These indications may be omitted if the information is contained on the document itself.
(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
The European Commission provides detailed guidance on the rules of origin in the EU-Canada Comprehensive Economic and Trade Agreement (CETA)
It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.
It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.
On customs request the "Declaration of Conformity" has to be provided by the shipper, the manufacturer or his assigned representative in the EU or the importer.
Declaration of Conformity The Declaration of Conformity (DoC) is a document in which the manufacturer, or his authorized representative within the EU, indicates that the product meets all the necessary requirements of the directives applicable for the specific product. The DoC shall contain the name and the address of the manufacturer along with information about the product (for example, brand and serial number). The DoC must be signed by an individual working for the manufacturer or his authorized representative.
On request, the manufacturer or his authorized representative within the EU must provide the DoC. In case the manufacturer is not an EU entity and has no authorized representative, the importer must be able to provide a copy of the DoC and additional proofs if requested.
National Requirements For some commodities, the conformity with the product safety regulations must be declared by the importer within the customs declaration. The DoC is required as a valid proof for the safety of the products and their compliance with the directives. These commodities are everything with CE marking (no exceptions) like:
All items are checked. If no CE marking is found, the shipment is RTS'd or abandoned. Customs procedure time is up to 40 days.
PayPals or any other document that proves the value of the goods may be also requested by Greek Customs Authority for clearance purposes.
For low value goods, where commercial invoices do not exist, UPS Shipping System invoices may be accepted by customs authorities. "
Formal entry shipments can be Customs cleared the day after importation according to the planned time in transit for high value shipments. UPS or any alternative broker can complete the clearance.
UPS Greece will not clear any shipment without prior authorization of the consignee (the rule applies to all billing options). The consignee phone number must be on the invoice. Customs clearance documents can be delivered to the consignee the day after importation. Upon Customs Auditor request, a shipment value might be verified through the Customs Department of Estimation, exceptionally. To prove the value of the goods, the consignee could be asked to submit a price list, a contract or an order confirmation - indicating the items sold. Clearance delays might occur. Non-document shipments must be moved into the Customs warehouse before entry procedures can start.
Non-document shipments must be moved into the Customs warehouse before entry procedures can start.
For Customs clearance,all customers need to file an electronic POA to the UPS Agent.For companies which have Tax ID numbers ids fine,but for shipments to private individuals,delays can be expected.
Clearance takes place only in the Athens Airport. If Customs clearance is requested at another airport and by another broker, UPS offers a transit in bond to Thessaloniki airport only. The consignee must pay for Customs expenses and for transportation from the Athens Airport to the other airport in advance before transportation.
Areas 30 km. away from the center of these cities/towns are considered less accessible areas and service is either once or twice a week or customers are requested to pick up shipments from the agent's office or some other meeting point.
In addition to the above, the following areas are served by Greek post office as no subcontractor coverage is available:
Every declaration without the EORI number of the importer will be rejected by customs if the importer is a company or a regular importer. Private individuals do not need the EORI number for shipments up to 800 Euros. For shipments exceeding 800 Euros they have to declare their individual tax number.
If COD comes to more than 3000 Euros for company or 1500 Euros for individuals, customers must make a deposit in a bank account or to pay by check.
Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.
There are special stipulations on the following commodities when shipping to Greece. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.
Food means any substance, whether processed, semi-processed or raw, which is intended for human consumption, but does not include cosmetics or substances used only as pharmaceuticals.
Non-Food (not intended for human consumption) includes animal by-products, animal feed, samples for testing or research purposes (food-grade or non-food grade), and in vitro diagnostics (IVD).
Animal products and animal by-products are often subject to a veterinary inspection. These products can only be accepted under a special contract for International Special Commodities (ISC). In addition those products must undergo veterinary checks at an approved Veterinary Border Inspection Post (BIP) when entering the EU & EFTA countries or territories (EU regulations are aligned for EU countries or territories and NO; IS; CH; LI).
For UPS shipments arriving in the EU by air, Cologne is the first point of arrival /BIP. Inspections will be processed at Cologne but final customs clearance process will be issued in the destination country or territory.
Additional charges for Vet-inspection will be applicable see Brokerage Services and Charges.
Import requirements:
Generally, each type of Product of Animal Origin has specific import requirements that must be met. Food which is subject to veterinary inspections must:
Come from an EU listed Third Country or Territory (no safeguard measures in place)
Come from an EU approved establishment . Registered producers are listed under the following link: http://ec.europa.eu/food/international/trade/third_en.htm
Be accompanied by appropriate Health Certificate(s), signed by a veterinarian of the competent authority of country or territory of export. Photocopies of the Health Certificate will not be accepted.
Be appropriately packaged and labelled, indicating the nature, ingredients, quantity/ weight, the country or territory of origin and manufacturer.
Any foodstuff coming from non-approved establishments, sent as samples for testing purposes, can only be imported with a permit/license from a respective national veterinary authority. The permit/license must be send to the border inspection point responsible for the veterinary inspection. Delays may occur as the license needs to be provided already at the time of inspection.
Any non-compliant shipment must be returned at shippers expense immediately. The following exemptions apply to non-commercial shipments / gift shipments or purchased by private individuals for private consumption):
Meat, meat products, animal fat - max. 10 kg from Faroe Island and Greenland.
Fish and fish products (with intestines and organs removed) - max. 20 kg from all third countries or territories; no limitation from Faroe Islands.
Other animal products (for example, honey, egg, frog, live mussels - max. 10 kg from Faroe Islands and Greenland, and max. 2 kg from all other third countries or territories).
Customs prohibits electrical appliances without a CE mark attached. For additional information please see 'Declaration of Conformity' in section 'Additional Import Documentation'.
Additional requirements may apply regarding labelling, licensing, etc. Food can only be sent if covered by a contract for 'International Special Commodities'.
Based on the EU regulation 2009/669/EC certain foodstuffs(for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.
The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They must be accompanied by a declaration attesting that the goods are either harvested or processed before March, 11 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).
The customs offices responsible for our import sites are not all defined as DPE. Commodities subject to import controls at a DPE can only be imported via UPS import ports where the responsible customs office is defined as DPE.
Before shipping Honey to a European Union country or territory, it is highly recommended to contact your local chamber of commerce or your importer for detailed information.
If the importation is allowed by the European Union, the shipment must be accompanied by an original health certificate provided by the shipper/producer, otherwise, importation will not be possible. Furthermore, a vet inspection at the first point of arrival into the EU is required, even for sample shipments.
Brokerage accessorial charges will apply and an import delay may occur.
If the shipper fails to verify the import regulation of the destination country or territory and sends honey which is prohibited by the European Union, then all charges that may apply for the respective shipment will be billed back to the shipper.
For additional information please see 'Animal Products' and 'Food'.
Leather products from animals covered by the CITES convention must be accompanied by a CITES certificate. The name of the species should be stated on the invoice.
Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.
Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.
Shipment documents (commercial invoice or declaration on letterhead) should include:
the place of origin of the material
the quantity of the material, in weight or volume
a description of the material/ animal source
catalogue number and price (if available)
additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.
protocols the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.
the intended use (commercial/ manufacturing; research/ testing)
the name and address of the shipper
the name and address of the receiver
Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits).
Depending on the texture, the textiles may need approval from the Ministry of Economy.
Azodyes are only allowed to certain detectable concentrations in finished textiles which may come in direct contact with the human skin. On customs request the so called AZO certificate must be provided where an authorised entity state that the goods fulfill the legal requirements.
For personal use in gift shipments, Customs allows a maximum of 5 cigars, 50 cigarettes, or 50.0 grams (1.8 oz.) of tobacco and always inspects the shipment. Write the product, the cost, and the use on the invoice.
For commercial shipments, the importer must have authorization from the government of Greece, and a bonded warehouse for storing tobacco products.
The importer must arrange for a broker to clear the shipment. Customs requires extra documentation and involves other Customs authorities outside of the Athens Airport.
UPS can deliver the shipment once it clears customs.
For detailed information please see 'Certificate of Conformity' in section 'Additional Import Documentation'.
Wine and wine products are subject to excise duty. The excise duty is calculated based on the alcoholic strength by volume. The information must be shown on the invoice. Only registered importers can import commercial wine shipments. Private importers can import wine up to three bottles for their personal consumption. Higher amount of wine can be seen as commercial imports which can only be imported by registered companies.
The import of wine and wine products is also regulated by a market organization of the European Union with rules on labelling and presentation of wine and additional documentation. The Importation of wine and wine products are subject to the presentation of an:
Certificate showing drawn up by a competent body, included on a list to be made public by the Commission, in the products country or territory of origin.
An analysis report drawn up by a body or department designated by the products country or territory of origin, in so far as the product is intended for direct human consumption.
No certificate or analysis report need be presented for products originating in and exported from third countries or territories in labelled containers of not more than five litres fitted with a non-reusable closing device where the total quantity transported, whether or not made up of separate consignments, does not exceed 100 litres. Wine shipments requiring or accompanied by certificates or analysis reports cant be cleared by UPS.
The labels of wine and wine products have to show some of the following compulsory particulars like the category of the product (e.g. wine, sparkling wine, liquor wine), the protected designation or protected geographical indication if the wine has such a protection, the actual alcohol strength by volume, an indication of provenance, an indication of the bottler or an indication of the producer or vendor in case of sparkling wine and other product categories of sparkling wine.
The rules are laid down in EU regulation 2009/491. The regulation can be checked on the EU website http://eur-lex.europa.eu/homepage.html
In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.
Gift shipments up to 22 Euros are exempt from duty and VAT. Shipments between 22 Euro and 45 Euro are only exempt from duty.
Individuals can ship tobacco products, alcohol, perfume, or coffee as gifts without duty (VAT and excise duty applies) with the following limitation on quantities:
Goods exceeding above quantities are excluded from duty-free admission. Write "gift" or "gift shipment" on the invoice. Write the name and address of the gift giver on the invoice. If products and shipping are ordered in a gift shop or on the Internet, the name of the gift giver must be on the invoice to be considered a gift.
Shipments of documents do not require an invoice.
The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR.
The consignee's mobile number and e-mail address should also appear on the invoice if available.
Greece Customs requires an original invoice for customs clearance. Invoices containing signatures and company logo are preferred and will help guarantee smooth on-time clearance of the goods. Where Incoterms applied, this should include the city shipped to,for example DDP Athens where shipped Free Domicile. This will help to avoid clearance delays.
Unacceptable Data Entries
Europe customs authorities have started to inspect shipments on Import Control System (I.C.S.).
Many of the inspected shipments were obviously selected because of the inadequate description of the goods.
This is a reminder that shipments to all European Union member states, Norway and Switzerland, must have a correctly keyed description of the goods on the invoice (for example):
A list has been published in the 'Guidelines on acceptable and unacceptable terms for the description of goods for exit and entry summary declarations':
http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_security/acceptable_goods_description_guidelines_en.pdf
The destination country or territory classifies the following items as document shipments. The items must have no commercial value. If criteria are listed, the shipment must meet the criteria to classify as a document shipment.
Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices can not be sent as documents.
Above limits listed must be sent as non-doc shipments. The invoice must show the manufacturing cost of the ticket.
In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Greece.
Commercial importers must be registered to import alcholic beverages. Import clearance of commercial alcohol shipments can be done at two authorised customs offices. The alcohol shipments must be sent under bond to these customs offices and cleared by the brokers of the registered importers.
Private importers can import limited quantities of alcohol for their personal consumption without a license. The limits are three bottles of alcoholic beverages. The clearance will be done on behalf of the private importer. Duty, VAT and excise duty applies.
Alcoholic beverages are subject to excise duty. Excise duty applies on the amount of beverage and the percentage of alcohol. The information must be shown on the invoice.
Alcoholic beverages cant be sold and delivered to underaged persons (18 years). The consignor is responsible to verify the age of the consignee prior to shipping.
Additional rules apply on the import of wine and wine products. Please check under wine.
All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.
Shipper needs to provide the following documentation:
Invoice with the scientific name and CITES certificate.
Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).
The Commodity is considered a pharmaceutical product,and requires an Import Licence.
Expect clearance delays of approximately 5 to 6 days.
Accessorial charges of 10.50 EUR apply.
Based on the regulation, controls must be performed at the point of introduction into the EU by the competent authorities. They include documentary checks on all consignments and identity or physical checks (including laboratory checks) on 10% of the consignments. All consignments of kitchen tableware (HS code 3924 1000) originated or consigned from China or Hong Kong must be accompanied by a declaration confirming that it meets the requirements concerning the release of primary aromatic amines and formaldehyde. The declaration shall be accompanied by a laboratory report that the consignments fulfill the requirements.
The goods and declaration must be examined at the first point of introduction into the EU.
The consignments shall be notified at the first point of introduction at least two working days in advance.
Our main points of entry (Cologne, Germany and East Midlands, United Kingdom) are not competent to perform the checks and forwarding under bond is prohibited without the checks. Products covered by the new regulation and destined to the EU can not be accepted by UPS. Exporters should clearly state on the invoice the material and the country or territory of origin of plastic kitchenware to avoid holds on commodities not subject to the regulation.
The KPCS is a joint government internationally recognized certification system that imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as conflict-free and prevent conflict diamonds from entering legitimate trade.
Customs inspects most goods to check for CE signs indicating that the product safety requirements are fulfilled.
Saturday Delivery Available: No
Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.
The new threshold is a maximum of 50000 EUR per shipment, per receiver, per day. All packages where the value of goods (VOG) exceed this amount, will be rejected and returned to Origin Country or Territory at shippers expense.
UPS in Greece accepts the following payment methods:
1.Bank Deposits to UPS of Greece Bank Account-no limit.
2.Credit and Debit Cards-no limit (depends on credit card limit)
3.Cash in Hand Deposits:maximum 500.00 EUR per shipment per day for legal entities and individuals accepted) as per legislation.
4. Cheques issued to UPS Greece are not accepted.
5. Cheques to shipper are accepted.
The importer is obliged to re-export the items during the determined period granted for repair within the import declaration for inward processing. If the deadline for re-export is exceeded duty and VAT become due. Customs inspections with both import and re-export clearance is very likely.
Customs will not permit this procedure if goods are exempt from duty according to the tariff code and the importer can deduct the import VAT as input VAT (business).
If the goods have a regular duty rate of 0% and if the VAT can be deducted as input VAT (Business) the procedure of free circulation might be the more favourable procedure to the importer as no additional charges apply and the goods are not under customs control after importation.
To apply the inward processing procedure the invoice must clearly state that goods are being imported for the purpose of repair or processing.
Additional charges apply.
Imported goods from non EU countries on wood pallets and in wood packaging.
The wood pallets and wood packaging must be marked in a visible location on each article, preferably on at least two opposite sides of the article, with a legible and permanent mark that indicates that the article meets the requirements of this paragraph. The currently approved format for the mark is as follows, where XX would be replaced by the country or territory code, 000 by the producer number, and YY by the treatment type (HT or MB).
In order to qualify for any exemption from duties and taxes when re-importing repaired goods, the initial export declaration must have been the outward processing procedure. The initial export documentation needs to be available for the re-import declaration. Without these preconditions a declaration into free circulation payment is the only possible option. Duty and VAT will be payable on the value of the goods in addition to any repair costs.
Provided the correct initial export documentation is available no duty or VAT applies for a warranty repair when re-importing. When charges occur to the re-importer for the repair and/or repair parts/labor costs, etc., duty and VAT will be raised on these charges only.
Shipments of repaired and replacement goods require the following:
If the item cannot be certified with a serial number, administrative documents cannot be issued and the item cannot be exported or re-imported under the outward processing relief procedure.
When the article is returned (either repaired or replaced), the following applies:
VAT charges only apply if goods have been sold to a third party before being returned.
The invoice should state "Return Goods" and the reason for return. A customs inspection is very likely. Import delays and accessorial charges will apply.
Goods imported with the customs procedure of temporary importation are subject to the provision of a security. The security covers duty and taxes and will be calculated on the base of the customs value used for a declaration for free circulation. The security has to be paid on deposit by the importer prior to the release of the goods. The security will be reimbursed by customs when re-exporting the goods under customs control. Customs inspections with both import and re-export clearance is very likely.
Temporary imports require the following:
If the above is in order, Customs issues a single administrative document, or 120% of the estimated duties, as a deposit to cover potential duty and VAT. The deposit will be held by customs until the goods are re-exported at the stated time.
A bank guarantee worth 220% of the duty may be provided instead.
Shipments with a value of 2054.00 Euros (EUR) or greater, irrelevant of their contents, must be cleared through the Department of Customs Estimation.
The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.
These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).
Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply. Goods falling under these categories do not require any accompanying documentation for importation.
For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce: http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf
2. Shipments with values more than the above limits, need clearance in Custom authorities and payment of the respective duties, taxes & fees.
3. For both private and commercial shipments, if the value of the goods is still below 150.00 EUR, no duties will be charged and the goods are duty-free (only VAT shall be payable). If the value exceeds 150.00 EUR, the goods are no longer duty-free.
The value of goods referred to C.I.F. value.
The above regulation does not apply to alcoholic beverages, tobacco and perfume.
Convert metric quantity for weight, length, and area.
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