16.1 海关程序三步曲：入境、申报、放行
欧盟海关法（Union Customs Code, Reg. (EU) No 952/2013，下称 UCC）把每一票进口拆成三步：入境（entry）—申报（declaration）—放行（release）。考试问「进口要办哪些手续」，答案永远是这三步加一个「事后稽查」。
| 环节 | UCC 条文 | 核心内容 |
|---|---|---|
| 入境摘要申报 | 第 127 条；第 130 条允许以其他申报替代 | 载明货物种类、数量、价值等安全数据，按运输方式（空运、海运、公路、铁路、内河）规定不同的提交时限（实施条例） |
| 标准进口申报（放行自由流通） | 第 158–165 条 | 第 158 条第 1 款：除自由区程序外，所有拟置于海关程序下的货物均须有与该程序相适应的海关申报；第 162 条规定申报内容，第 163 条规定随附单据 |
| 简化申报 | 第 166 条 | 可省略第 162 条的部分内容或第 163 条的部分单据；须经海关授权 |
| 补充申报 | 第 167 条 | 采用简化申报或记账申报后，须在规定时限内向主管海关提交补充申报，正本单据须随时可供查验 |
| 集中报关 | 第 179 条 | 经授权可在经营者设立地的海关提交申报，而货物在另一海关呈交；申请人须为经认证的经营者（AEO） |
| 记账申报 / 自我申报 | 第 182 条 / 第 185 条 | 数据存放在申报人自己的电子系统中；第 182 条第 3 款可免除呈交货物的义务 |
| 放行 | 第 194–195 条 | 第 194 条：条件满足即放行；第 195 条：以缴清海关债务或提供担保为条件 |
| 电子化与单一窗口 | 第 16 条；Reg. (EU) 2022/2399 | 海关系统必须电子化；欧盟单一窗口环境（Single Window）负责数据交换 |
两个易错点：第 158 条的自由区例外（西班牙 AEAT 官方考题 Q12 就是考这一点）；以及第 195 条——放行不等于免税，只是允许你暂缓付款，只要有担保。
考试提醒：凡是问「这批货要不要交海关申报」，先问它是不是自由区货物（不用），再问是不是使用了简化申报（要补交补充申报）。
16.1 The three steps of every import: entry, declaration, release
The Union Customs Code (Regulation (EU) No 952/2013, the UCC) splits every import into three
steps: entry, declaration, release. When an exam asks which formalities are needed, the
answer is always these three plus one later step, post-clearance control.
| Step | UCC provision | Substance |
|---|---|---|
| Entry summary declaration | Art. 127; Art. 130 allows other declarations to be lodged instead | Security data on the goods (type, quantity, value); the lodging deadline depends on the mode of transport and is set by the Implementing Act |
| Standard import declaration (release for free circulation) | Arts. 158-165 | Art. 158(1): except for the free zone procedure, all goods intended to be placed under a customs procedure must be covered by a customs declaration appropriate to that procedure; Art. 162 sets the content, Art. 163 the supporting documents |
| Simplified declaration | Art. 166 | May omit particulars under Art. 162 or documents under Art. 163; requires authorisation |
| Supplementary declaration | Art. 167 | After a simplified declaration or an entry in the declarant's records, the declarant lodges a supplementary declaration at the competent customs office within a specific time limit |
| Centralised clearance | Art. 179 | An authorised operator lodges the declaration at the customs office of establishment while the goods are presented elsewhere; the applicant must be an authorised economic operator |
| Entry in the declarant's records / self-assessment | Arts. 182 / 185 | The data live in the declarant's own electronic system; Art. 182(3) allows a waiver from the obligation to present the goods |
| Release | Arts. 194-195 | Art. 194 releases as soon as the conditions are met; Art. 195 makes release conditional on payment of the customs debt or provision of a guarantee |
| Electronic systems and the Single Window | Art. 16; Reg. (EU) 2022/2399 | Customs systems must be electronic; the EU Single Window Environment carries the data exchange |
Two traps: the free zone exception in Article 158 (this is exactly what AEAT question
Q12 tests), and Article 195 - release is not a waiver, it merely lets you defer payment if a
guarantee is in place.
Exam warning: whenever a question asks whether a customs declaration is needed, first ask
whether the goods are free-zone goods (no declaration), then whether a simplified declaration
is used (a supplementary declaration still follows).
16.2 海关债务：谁欠、何时发生、何时缴清
海关债务（customs debt） 是海关法上的独立概念，与进口增值税完全不同：它由海关征收，债务人是海关法的当事人。
1. 债务何时发生？ 进口货物放行自由流通或临时进口部分免税时，在海关申报被接受时发生（第 77 条第 2 款）。
2. 谁是债务人？
- 第 77 条第 3 款：申报人（declarant）是债务人；间接代理下，被代理人（实质上的进口人）同时是债务人；提供虚假申报信息且知道或理应知道其为虚假的人也是债务人。
- 第 79 条（不合规情形）：违反海关义务时，债务人是「负有该义务的人」，以及「知道或理应知道义务未被履行、且其行为促成该不履行的人」——这就是有条件海关债务（conditional customs debt）。它抓的是「协助违规的人」，例如故意低报价格的公司。
- 第 84 条：同一笔海关债务有数个债务人时，承担连带责任（joint and several liability）。
- 第 78 条：用于制造享有优惠原产地证明产品的非原产货物，退税被禁止。
3. 什么时候必须缴清？ 第 102 条通知债务，第 103 条规定不得超过 3 年才可通知；第 108 条规定缴款期限由海关确定，一般不得超过通知后 10 天，若金额是事后稽查（Art. 48）确定的，期限可以延长；第 110–111 条允许递延缴纳（一般 30 天），须提供担保；第 113 条强制征收；第 114 条是逾期利息。
必须记住的条文陷阱：第 30 条不是海关债务条款（它规定对优惠决定的限制），第 119–123 条也不是担保条款（那是退税与免除，Art. 116–123），担保在第 89–98 条，缴款期限在第 108 条而不是第 114 条。
考试提醒：判断「谁欠钱」时先问三句：是直接代理还是间接代理？是否使用了特殊程序（谁是程序持有人）？是否有人提供了明知虚假的信息？
16.2 The customs debt: who owes, when it arises, when to pay
The customs debt is a separate legal creature from import VAT: it is collected by the
customs administration and owed by the parties in customs law.
1. When does it arise? For goods placed under release for free circulation or temporary
admission with partial relief, the debt arises when the customs declaration is accepted
(Art. 77(2)).
2. Who is the debtor?
- Art. 77(3): the declarant is the debtor; under indirect representation the person
on whose behalf the declaration is made is also a debtor; so is a person who supplied
information for the declaration knowing, or who ought reasonably to have known, that it was
false.
- Art. 79 (non-compliance): the debtors are the person who had to fulfil the obligation
and any person who was aware, or should reasonably have been aware, that the obligation was
not fulfilled and who acted in a way contributing to the non-fulfilment. This is the
conditional customs debt; it catches the accomplice who understates the value.
- Art. 84: where several persons are liable for one debt they are **jointly and severally
liable**.
- Art. 78: drawback is prohibited for non-originating goods used to manufacture products
covered by a preferential proof of origin.
3. When must it be paid? Art. 102 notifies the debt and Art. 103 allows notification for
three years at most. Art. 108 leaves the period to the customs authorities and in principle
it may not exceed 10 days after notification; where the amount was fixed in the course of
post-release control (Art. 48) the period may be extended. Arts. 110-111 allow **deferment of
payment** (normally 30 days) against a guarantee. Art. 113 secures enforcement and Art. 114
charges interest on arrears.
Article traps to memorise: Article 30 is not the customs debt article (it limits the
use of favourable decisions); Arts. 119-123 are not the guarantee articles (they are
repayment and remission, Arts. 116-123) - the guarantees sit in Arts. 89-98; and the
payment deadline is in Art. 108, not Art. 114.
Exam warning: to identify the debtor, ask three questions in order: direct or indirect
representation? Is a special procedure involved, and who holds the authorisation? Did anyone
supply information they knew to be false?
16.3 担保：形式、金额与解除
海关担保是海关法的核心工具：它把「先放行、后付款」变成「先放行、有担保」。
| 要点 | UCC / 实施条例 | 内容 |
|---|---|---|
| 总则 | 第 89 条 | 担保既可担保已发生的海关债务，也可担保可能发生的海关债务 |
| 强制担保 | 第 90 条 | 法定必须提供担保时，金额按该笔海关债务的精确金额确定（个别担保） |
| 可选担保 | 第 91 条 | 海关认为必要时可以要求提供 |
| 担保形式 | 第 92 条；授权条例 (EU) 2015/2446 第 83 条 | 现金存款；担保人出具的承诺书（须为在欧盟境内设立并经海关批准的第三方，第 94 条）；其他形式（抵押、质押、连带责任等） |
| 个别担保金额 | 实施条例 (EU) 2015/2447 第 148 条 | 覆盖一次操作，按同一类货物的最高税率计算税额 |
| 综合担保 | 第 95 条 | 一次担保覆盖企业所有操作；授权条例第 84 条允许在企业具备合规会计制度、可审计记录等条件时减至参考金额的 50 % |
| 追加或替换 | 第 97 条 | 海关认为担保不足时可要求追加或替换 |
| 解除 | 第 98 条 | 海关债务消灭或不再可能发生、程序正确终止时，海关应立即解除担保（若债务部分发生，解除相应部分） |
担保限额的算法（考试计算题）：个别担保 = 完税价格 × 同类货物最高税率；综合担保 = 可能发生的全部海关债务金额，满足条件时可按 50 % 降低（授权条例第 84 条）。参考卡未给出统一金额下限，涉及具体最低金额的题目请标注 VERIFY。
解除不是「抵掉差额」：一笔 €600 的海关债务用 €960 的个别担保覆盖，债务缴清后海关整笔解除担保（第 98 条第 1 款），不是只解除 €600。
考试提醒：担保金额题先判断是个别担保还是综合担保，再找税率来源——申报税率不一定是担保税率（要用同类货物的最高税率）。
16.3 Guarantees: form, amount and release
A guarantee is the central instrument of customs law: it converts pay-after-release into
pay-later-with-security.
| Point | UCC / Implementing Act | Substance |
|---|---|---|
| General | Art. 89 | A guarantee may cover a customs debt already incurred or one that may still arise |
| Compulsory guarantee | Art. 90 | Where a guarantee is compulsory, its amount is the precise amount of the customs debt (an individual guarantee) |
| Optional guarantee | Art. 91 | The authorities may require one where they consider it necessary |
| Forms | Art. 92; Delegated Reg. (EU) 2015/2446 Art. 83 | Cash deposit; an undertaking by a guarantor (a third party established in the Union and approved by the customs office, Art. 94); other forms such as mortgage, charge or joint contractual liability |
| Amount of an individual guarantee | Implementing Reg. (EU) 2015/2447 Art. 148 | Covers a single operation, calculated at the highest duty rates applicable to goods of the same type |
| Comprehensive guarantee | Art. 95 | One guarantee covers all operations of the holder; Delegated Reg. Art. 84 allows the amount to be reduced to 50 % of the reference amount where the applicant keeps compliant, auditable accounting records and an adequate administrative organisation |
| Additional or replacement | Art. 97 | The authorities may demand more or a different form |
| Release | Art. 98 | The guarantee is released immediately when the debt is extinguished or can no longer arise, or when the procedure has been correctly discharged |
How to compute the limit (favourite exam formula): individual guarantee = customs value x
the highest rate for goods of the same type; comprehensive guarantee = the total amount of
duty that may become due, which may be halved where the Delegated Regulation's conditions are
met. The reference card carries no uniform minimum amount, so any question that turns on a
minimum must be flagged VERIFY.
Release is not netting: a EUR 600 customs debt covered by a EUR 960 individual guarantee
is released in full once the debt is paid (Art. 98(1)) - not down to EUR 600.
Exam warning: in a guarantee question, first decide individual or comprehensive, then find the
rate - the declared rate is not necessarily the guarantee rate, because the highest rate for
the same goods applies.
16.4 经济性海关程序：加工、退税、临时进口
经济性程序（special procedures）的目的只有一个：让投入生产的进口原料免关税，或让出口的货物退税。零售实务中最常用的是内向加工、保税仓储与退税。
| 程序 | UCC 条文 | 核心机制 |
|---|---|---|
| 内向加工 inward processing | 第 255–257 条 | 进口原料用于加工时免征进口税；产出物出口或放行自由流通时，按产出物与投入物的差额补税（rate of yield，第 255 条；equivalent goods，第 223 条；消账期限，第 215 条） |
| 外向加工 outward processing | 第 259–262 条 | 欧盟货物暂时出口到第三国加工，再进口时按原货物的价值免征进口税；标准交换制度（第 261 条）、事先进口替代品（第 262 条）、免费修理（第 260 条） |
| 临时进口 temporary admission | 第 250–252 条 | 货物在指定用途下暂时免税；部分免税时按未减免部分计税（第 252 条）；用途确定程序 end-use 在第 254 条 |
| 退税 drawback / 再出口减免 | 第六编第二章「进口税减免」（已退运货物第 203 条起）；第 78 条 | 货物再出口或加工后再出口时退还已缴进口税：再出口退税（货本身出去）与加工退税（用进口原料做成品再出口） |
| 自主暂停关税（autonomous tariff suspensions） | TARIC 措施 | 对清单内产品暂停征收共同关税，需在 TARIC 中查对应措施 |
| 关税配额（tariff quotas） | TARIC 措施 | 配额数量内适用较低税率（classical quota / quota duty），超出配额部分适用正常最惠国税率 |
三个计算模板：
- 内向加工可省关税 = （产出物完税价格 − 投入品完税价格）× 税率；
- 加工退税 = 成品出口应缴关税 − 原料已缴关税；
- 自由区出口/内销 = 货物出区进入自由流通时按完税价格 × 税率计缴。
考试提醒：题目问「这套操作能省多少关税」，先判断是免了进口环节（内向加工）还是退了出口环节（退税），两条路径的算式完全不同，混用是最常见的失分点。
16.4 Economic customs procedures: processing, drawback, temporary admission
The economic customs procedures exist for one purpose: to let duty-free input into production
or to refund duty on goods that leave again. In retail practice the workhorses are inward
processing, customs warehousing and drawback.
| Procedure | UCC provision | Mechanism |
|---|---|---|
| Inward processing | Arts. 255-257 | Import duty is relieved on goods used for processing; on export or release for free circulation the duty is due on the difference between the processed products and the goods used (rate of yield, Art. 255; equivalent goods, Art. 223; discharge, Art. 215) |
| Outward processing | Arts. 259-262 | Union goods sent abroad for processing are re-imported free of duty on the value of the original goods; standard exchange system (Art. 261), prior import of replacement products (Art. 262), free-of-charge repair (Art. 260) |
| Temporary admission | Arts. 250-252 | Duty-free for a prescribed use; where relief is partial, duty remains on the unrelieved part (Art. 252); the end-use procedure is Art. 254 |
| Drawback / re-exportation relief | Title VI Chapter 2 'Relief from import duty' (returned goods from Art. 203); Art. 78 | Import duty is refunded when the goods are re-exported or exported after processing: re-export drawback (the goods themselves leave) and processing drawback (imported inputs leave as finished products) |
| Autonomous tariff suspensions | TARIC measures | Duty on listed products is suspended; the measure must be found in TARIC |
| Tariff quotas | TARIC measures | Goods within the quota quantity pay the lower classical quota / quota duty rate; quantities above the quota pay the normal MFN rate |
Three computation templates:
- Duty saved by inward processing = (value of processed products - value of inputs) x rate;
- Processing drawback = duty due on the exported finished products - duty already paid on the inputs;
- Free zone release = customs value x duty rate, charged when the goods leave the free zone for free circulation.
Exam warning: when a question asks how much duty an operation saves, decide first whether duty
is relieved at import (inward processing) or refunded at export (drawback). The two formulas
are not interchangeable, and mixing them is the most common way to lose marks.
16.5 特殊程序、自由区，以及条件落空的后果
过境（transit）：外部过境（第 226 条）、内部过境（第 227 条）与联盟过境（第 233–234 条）。联盟过境下货物无需在海关柜台呈交：货物以电子信息（MRN）随附，凭担保在目的海关结束程序。第 233 条规定过境程序持有人、承运人与收货人的义务：持有人须在规定时限内把货物完整连同信息提交目的海关，并须提供担保；知悉货物处于过境状态而接受货物的承运人或收货人同样负有呈交义务。这正是西班牙 AEAT 官方考题 Q33（Art. 233）的考点。
仓储（storage）：保税仓库（第 240 条，货物可加工，加工不改变海关状态）与自由区（第 243–249 条）。
第 158 条的硬考点：除自由区程序外，货物都须有海关申报；因此置于自由区程序下的货物不需要提交海关申报。西班牙 AEAT 官方考题 Q12 直接问「哪一种制度不需要提交海关申报」，答案正是「进入自由区」。
| 制度 | 要点 |
|---|---|
| 联盟过境 | 不在海关呈交；持有人、承运人、收货人各有义务（第 233 条）；须有担保 |
| 保税仓库 | 进口时不缴关税；加工不改变海关状态（第 241 条）；出仓时按完税价格计税 |
| 自由区 | 免关税、免进口增值税；无需海关申报（第 158 条）；出区时按第 249 条确定海关状态并计税 |
| 用途确定 end-use | 货物须按许可用途使用，否则产生海关债务（第 254 条） |
条件落空 = 关税立即到期：第 79 条规定，违反程序的义务或条件时，海关债务在义务未被履行或不再被履行的那一刻发生（第 79 条第 2 款），或在接受申报后才被发现条件未满足时发生（第 79 条第 2 款第 2 项）。此后还要付逾期利息（第 114 条）。
事后稽查（第 48 条）：放行之后，海关仍可核查申报数据的准确性与完整性、查验单据、检查账簿，甚至检查货物；相关资料须保存至少 3 年（第 51 条）；海关债务的通知不得超过 3 年（第 103 条）。
考试提醒：「自由区里的货什么时候欠税？」的答案是出区进入自由流通的那一刻，而不是进区时。
16.5 Special procedures, free zones, and what happens when conditions fail
Transit comes in three forms: external transit (Art. 226), internal transit (Art. 227) and
Union transit (Arts. 233-234). Under Union transit the goods are **not presented at a
customs counter**: they move under an electronic information record (MRN) against a guarantee.
Article 233 sets the obligations of the holder of the transit procedure, of the carrier and
of the recipient: the holder must present the goods intact together with the required
information at the customs office of destination within the prescribed time limit and must
provide a guarantee; a carrier or recipient who accepts goods knowing that they are moving
under the procedure shares the presentation obligation. This is precisely what AEAT question
Q33 (Art. 233) tests.
Storage: customs warehousing (Art. 240; processing inside the warehouse does not
change the customs status, Art. 241) and free zones (Arts. 243-249).
The hard Article 158 point: every good placed under a customs procedure needs a customs
declaration except the free zone procedure, so **goods placed under a free zone procedure
require no customs declaration**. AEAT question Q12 asks exactly which procedure needs no
customs declaration and answers: inclusion in a free zone.
| Procedure | Key point |
|---|---|
| Union transit | No presentation at customs; obligations of holder, carrier and recipient (Art. 233); a guarantee is required |
| Customs warehousing | No duty at import; processing does not change the customs status (Art. 241); duty is due on release |
| Free zone | Duty-free and no import VAT; no customs declaration (Art. 158); customs status is determined on exit (Art. 249) and duty is then due |
| End-use | The goods must be used for the authorised purpose; otherwise a customs debt arises (Art. 254) |
When conditions fail the duty is due immediately: under Art. 79 the customs debt arises at
the moment the obligation is not, or ceases to be, fulfilled (Art. 79(2)(a)), or when the
declaration is accepted and it is later established that a condition was not in fact fulfilled
(Art. 79(2)(b)). Interest on arrears then runs under Art. 114.
Post-clearance control (Art. 48): after release the authorities may still verify the
accuracy and completeness of the declaration data, examine supporting documents and the
declarant's accounts, and even examine the goods; the records must be kept for **at least
three years** (Art. 51) and the debt may not be notified more than three years after it was
incurred (Art. 103).
Exam warning: to the question 'when does the duty fall due on goods in a free zone?' the
answer is the moment the goods leave the free zone for free circulation - not when they
entered it.
16.6 EORI、代理与六国操作
EORI（Economic Operators Registration and Identification）：第 9 条要求在欧盟关税地域设立的经营者向设立地海关登记；未在欧盟设立的经营者，向其首次提交申报或申请决定的海关登记；提交海关申报必须使用 EORI 号码。EORI 号码在全欧盟通用，但每个成员国的海关系统仍要分别使用，所以比利时和荷兰的进口商会同时在两国系统里操作。
代理（customs representative，第 18–19 条）：直接代理以自己的名义申报（申报人是债务人）；间接代理以委托人的名义申报（申报人和委托人都是债务人，见第 77 条第 3 款）。这是第 16.2 节债务人问题的分水岭。
| 国家 | 主管机关与系统 | 实务要点 |
|---|---|---|
| 比利时 BE | douane.be（FPS Finance 海关部门）；DMS 报关系统 | 进口增值税可用 ET 14000 许可证递延至定期增值税申报；该许可不覆盖关税 |
| 荷兰 NL | Douane Nederland（douane.nl）；Digipoort | 进口增值税可用第 23 条 Wet OB 许可证递延；同样不覆盖关税 |
| 法国 FR | douane.gouv.fr | 进口增值税由进口商自行申报（autoliquidation，CGI 第 283-2 条），随定期申报缴纳；关税仍由海关征收 |
| 德国 DE | zoll.de（Zoll online / ATLAS）；主管机关为 Hauptzollamt（HZA） | 进口增值税递延见 §9 UStG 的 EUSt-Vergütung 与 §10 UStG；完税价格与税基以 zoll.de 的官方口径为准 |
| 西班牙 ES | Servicio de Vigilancia Aduanera（海关监察局）；DUA（单一管理报关单） | AEAT 考纲 Tema 36 覆盖入境摘要申报、放行自由流通与特殊制度；递延进口增值税在 Modelo 303 中申报 |
| 爱沙尼亚 EE | EMTA 关税部门（tollamet） | 进口增值税税率 24%；EMTA 的 2026 关税改革页面是低值包裹计算的官方依据 |
共同点：六国都是「先在海关系统里申报，再由海关收取关税」；进口增值税由税务当局征收，但多数国家允许递延（见第 12 章）。
考试提醒：EORI 号码是全欧通用的，但代理方式（直接/间接）决定谁是债务人——这一条在六国的题目里都会考。
16.6 EORI, customs representatives and national practice
EORI (Economic Operators Registration and Identification): Article 9 requires operators
established in the customs territory of the Union to register with the customs authorities of
the place of establishment; operators not established in the Union register with the customs
authorities of the place where they first lodge a declaration or apply for a decision. An
EORI number is needed to lodge any customs declaration. The number itself works across the
Union, but each Member State's customs system still has to be used, which is why a Belgian
and a Dutch importer operate in two national systems at the same time.
Customs representative (Arts. 18-19): under direct representation the representative
lodges the declaration in his own name (and is the debtor); under indirect representation
the declaration is made on behalf of the client, and both the declarant and the client are
debtors (Art. 77(3)). This is the dividing line behind the debtor questions in section 16.2.
| Country | Authority and system | Practical points |
|---|---|---|
| BE | douane.be (customs department of FPS Finance); the DMS declaration system | Import VAT may be deferred to the periodic VAT return under the ET 14000 permit; the permit does not cover customs duty |
| NL | Douane Nederland (douane.nl); Digipoort | Import VAT may be deferred under the Art. 23 Wet OB permit; again it does not cover customs duty |
| FR | douane.gouv.fr | Import VAT is self-assessed by the importer (autoliquidation, Art. 283-2 CGI) and paid with the periodic return; duty remains a customs debt |
| DE | zoll.de (Zoll online / ATLAS); competent office = Hauptzollamt (HZA) | Import VAT deferral via the EUSt-Vergütung in §9 UStG together with §10 UStG; the customs value and the base follow the official zoll.de rules |
| ES | Servicio de Vigilancia Aduanera; the DUA single administrative declaration | AEAT Tema 36 covers the entry summary declaration, release for free circulation and special procedures; deferred import VAT is reported on Modelo 303 |
| EE | EMTA customs department (tollamet) | Import VAT rate 24 %; EMTA's 2026 customs reform page is the official basis for low-value consignment calculations |
What all six have in common: the declaration is filed in the customs system and the duty is
collected by the customs administration; import VAT is collected by the tax administration but
may be deferred in most of the six countries (see chapter 12).
Exam warning: the EORI number is EU-wide, but **the mode of representation decides who owes
the duty** - and that question is asked in all six countries.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 海关声明 | customs declaration | déclaration en douane | douaneaangifte | Zollanmeldung | declaración aduanera | tollideklaratsioon |
| 入境摘要申报 | entry summary declaration | déclaration sommaire d'entrée | summarische ingangsaangifte | Summarische Eingangsanmeldung | declaración sumaria de entrada | summararne sissejuhatav deklaratsioon |
| 简化申报 | simplified declaration | déclaration simplifiée | vereenvoudigde aangifte | vereinfachte Anmeldung | declaración simplificada | lihtsustatud deklaratsioon |
| 补充申报 | supplementary declaration | déclaration complémentaire | aanvullende aangifte | ergänzende Anmeldung | declaración complementaria | täiendav deklaratsioon |
| 集中报关 | centralised clearance | dédouanement centralisé | gecentraliseerde aangifte | zentralisierte Abfertigung | despacho centralizado | tsentraliseeritud deklaratsioon |
| 海关债务 | customs debt | dette douanière | douaneschuld | Zollschuld | deuda aduanera | tollivõlg |
| 有条件海关债务 | conditional customs debt | dette douanière conditionnelle | voorwaardelijke douaneschuld | bedingte Zollschuld | deuda aduanera condicional | tingimuslik tollivõlg |
| 递延缴纳 | deferment of payment | report de paiement | uitstel van betaling | Zahlungsaufschub | aplazamiento del pago | makse edasilükkamine |
| 综合担保 | comprehensive guarantee | garantie globale | omzetgarantie | Gesamtgarantie | garantía global | üldgarantii |
| 内向加工 | inward processing | perfectionnement passif | veredeling in het binnenland | aktive Veredelung | perfeccionamiento pasivo | seemnesprotsess |
| 外向加工 | outward processing | perfectionnement actif | veredeling in het buitenland | passive Veredelung | perfeccionamiento activo | välisprotsess |
| 退税 | drawback | remise des droits | teruggaaf van rechten | Zollrückvergütung | devolución de derechos | tagasirbagas |
| 自由区 | free zone | zone franche | vrije zone | Freizone | zona franca | vaba tsoon |
| 过境 | transit | transit | transit | Transit | tránsito | transit |
公式 / Formulas
customs_value * duty_rate
进口关税 = 关税完税价格 × 关税税率
import duty = customs value x duty rate
10 000.00 欧元 × 6% = 600.00 欧元customs_value + duty + other_charges
进口增值税税基 = 关税完税价格 + 关税 + 其他进口费用
import VAT base = customs value + duty + other import charges
10 000.00 + 600.00 + 0 = 10 600.00 欧元(processed_value - input_value) * duty_rate
内向加工可免关税额 = (产出物完税价格 − 投入品完税价格) × 关税税率
duty relieved by inward processing = (value of processed products - value of inputs) x duty rate
(45 000.00 − 20 000.00) × 8% = 2 000.00 欧元duty_on_products - duty_paid_on_inputs
加工退税额 = 成品应缴关税 − 原料已缴关税
processing drawback = duty due on the exported products - duty already paid on the inputs
900.00 − 250.00 = 650.00 欧元customs_value * highest_rate
个别担保金额 = 完税价格 × 同类货物最高税率
individual guarantee = customs value x highest rate for goods of the same type
5 000.00 × 12% = 600.00 欧元（综合担保满足条件时按第 84 条授权条例可减至参考金额的 50 %）deferment_days = 30
递延缴纳期 = 30 天（自海关债务通知之次日起算）
deferment period = 30 days running from the day after notification
2026 年 12 月 1 日通知 → 递延至 2026 年 12 月 31 日缴纳
高频陷阱 / Pitfalls
- 把第 30 条当成海关债务条款。第 30 条规定的是对优惠决定的限制；海关债务在第 77 条（放行自由流通）、第 79 条（不合规）、第 84 条（连带责任）。
Treating Article 30 as the customs debt article. Article 30 limits the use of favourable decisions; the customs debt is in Art. 77 (release for free circulation), Art. 79 (non-compliance) and Art. 84 (joint and several liability). - 以为第 119–123 条是担保条款。那是退税与免除（Art. 116–123）；担保在第 89–98 条。
Assuming Arts. 119-123 are the guarantee articles. They are repayment and remission (Arts. 116-123); the guarantees are in Arts. 89-98. - 以为第 114 条是缴款期限。第 114 条是逾期利息；缴款期限在第 108 条（原则上不超过通知后 10 天）。
Assuming Art. 114 is the payment deadline. Art. 114 is interest on arrears; the deadline sits in Art. 108 (in principle not more than 10 days after notification). - 以为自由区货物也要提交海关申报。第 158 条明文规定自由区程序除外。
Assuming free-zone goods also need a customs declaration. Art. 158 expressly excepts the free zone procedure. - 以为内向加工可以无限期使用免税原料。加工免除有海关指定的消账期限（第 215 条），未按期履行即按第 79 条产生海关债务。
Assuming duty-free inputs can be used for ever. The relief has a discharge period set by the authorities (Art. 215); failure to discharge triggers a customs debt under Art. 79. - 把退税当成对所有进口货物都能适用。第 78 条禁止对用于制造享有优惠原产地证明产品的非原产货物退税。
Assuming drawback is available on every import. Art. 78 prohibits drawback for non-originating goods used to make products covered by a preferential proof of origin. - 把递延缴纳关税与递延缴纳进口增值税混为一谈。两者债务人不同；荷兰第 23 条 Wet OB 许可与比利时 ET 14000 许可只递延进口增值税，不递延关税。
Confusing deferred duty with deferred import VAT. They are different debts; the NL Art. 23 Wet OB permit and the BE ET 14000 permit defer import VAT only, never customs duty. - 以为放行后就没有风险。第 48 条允许事后稽查，第 51 条要求保存单据至少 3 年，第 103 条规定 3 年通知期限。
Assuming there is no risk after release. Art. 48 allows post-clearance control, Art. 51 requires three years of records and Art. 103 sets a three-year notification limit.
各国要点 / Country notes
BE
海关由 FPS Finance 下的海关部门主管，门户为 douane.be，进口申报使用 DMS 系统。进口增值税可用 ET 14000 许可证递延至定期增值税申报；该许可不覆盖关税。进口增值税税基 = 关税完税价格 + 关税 + 其他税费（WBTW 第 37 条）。
Customs sit with the customs department of FPS Finance (douane.be); import declarations are filed in the DMS system. Import VAT may be deferred to the periodic VAT return under the ET 14000 permit; the permit does not cover customs duty. The import VAT base is customs value + duty + other levies (art. 37 WBTW).
NL
Douane Nederland（douane.nl）是主管机关，进口申报经 Digipoort 报送；2026 年低值包裹的官方算例为：€199 + €25 + €10 = €234，关税 3% = €7.02，处理费 €2，增值税 21% × €243.02 = €51.03。进口增值税可用第 23 条 Wet OB 许可证递延，但不覆盖关税。
Douane Nederland (douane.nl) is the authority and declarations go through Digipoort. The official 2026 low-value example is EUR 199 + 25 + 10 = 234, duty 3% = 7.02, handling fee EUR 2, VAT 21% of EUR 243.02 = 51.03. Import VAT may be deferred under the Art. 23 Wet OB permit, which does not cover duty.
FR
海关门户 douane.gouv.fr。进口增值税由进口商自行申报（autoliquidation，CGI 第 283-2 条），在定期申报中缴纳；关税与进口增值税是两个不同债务，分别由海关与税务机关征收。
douane.gouv.fr is the customs portal. Import VAT is self-assessed by the importer (autoliquidation, Art. 283-2 CGI) and paid with the periodic return; duty and import VAT are separate debts collected by two different administrations.
DE
zoll.de 是官方平台（Zoll online / ATLAS），主管海关机关是 Hauptzollamt（HZA）。进口增值税递延依 §9 UStG 的 EUSt-Vergütung 与 §10 UStG。完税价格与进口增值税税基按 zoll.de 的官方口径确定。
zoll.de is the official platform (Zoll online / ATLAS) and the competent office is the Hauptzollamt (HZA). Import VAT deferral follows the EUSt-Vergütung in section 9 UStG together with section 10 UStG. Customs value and the import VAT base follow the official zoll.de rules.
ES
海关事务由 Servicio de Vigilancia Aduanera（海关监察局）执行，进口使用 DUA（单一管理报关单）。AEAT 考纲 Tema 36 覆盖入境摘要申报、放行自由流通与特殊制度，官方考题直接考第 158 条（自由区免海关申报）与第 233 条（联盟过境不呈交货物）。递延进口增值税在 Modelo 303 中申报。
Customs is run by the Servicio de Vigilancia Aduanera and imports are filed on the DUA single administrative declaration. AEAT Tema 36 covers the entry summary declaration, release for free circulation and special procedures, and official questions test Art. 158 (no customs declaration in a free zone) and Art. 233 (Union transit without presentation). Deferred import VAT is reported on Modelo 303.
EE
EMTA 关税部门（tollamet）受理申报，EORI 为必需；进口增值税税率 24%。EMTA 的 2026 关税改革页面给出低值包裹的官方算例，并明确『关税按报关单上的商品行分别计收』。
EMTA's customs department (tollamet) receives the declarations and an EORI is mandatory; the import VAT rate is 24%. EMTA's 2026 customs reform page gives the official low-value example and states explicitly that duty is charged separately for each declared goods line.
本章测验 / Chapter quiz — 20 multiple-choice questions
全部为四选一的选择题：选定后点「提交答案」立即判分并显示解析，答错自动进入错题本（保存在本机浏览器）。Every question is a four-option multiple choice: pick one, press Check for instant grading and the worked solution; wrong answers go to the wrong-answer book.
一家西班牙服装进口商的关税完税价格为 10 000.00 欧元，关税税率 6%，无其他进口费用。西班牙增值税税率为 21%。进口增值税是多少？A Spanish clothing importer has a customs value of EUR 10 000.00, a duty rate of 6% and no other import charges. The Spanish VAT rate is 21%. What is the import VAT?
2026 年 11 月 5 日，比利时海关通知某进口商一笔 2 400.00 欧元的海关债务。依据 UCC 第 108 条，原则上最迟应在何时缴清？On 5 November 2026 the Belgian customs authorities notify an importer of a customs debt of EUR 2 400.00. Under Article 108 UCC, by when must it in principle be paid?
一家荷兰公司使用间接代理向德国进口：一票货物的关税为 1 200.00 欧元。该笔海关债务由谁承担？A Dutch company imports into Germany through an indirect customs representative: the duty on the consignment is EUR 1 200.00. Who bears the customs debt?
一家清关公司明知进口商提交的申报价格不实，仍按该价格申报，导致 2 800.00 欧元关税被少征。该清关公司的法律地位是？A customs clearance company knowingly lodges a declaration at an understated price, which leads to EUR 2 800.00 of duty being underpaid. What is that company's legal position?
一家德国进口商获准使用内向加工程序：投入的进口棉布关税完税价格 20 000.00 欧元，关税税率 8%；加工后的衬衫完税价格 45 000.00 欧元，适用同一税率。以该程序出口衬衫可少缴多少关税？A German importer uses inward processing: imported cotton fabric with a customs value of EUR 20 000.00 at a duty rate of 8%, and finished shirts with a customs value of EUR 45 000.00 at the same rate. How much duty is saved by exporting the shirts under the procedure?
一家西班牙服装厂进口毛线，关税完税价格 5 000.00 欧元，关税税率 5%，关税 250.00 欧元已付。制成的毛衣出口欧盟，关税完税价格 20 000.00 欧元，适用税率 5%。按加工退税计算可退多少？A Spanish knitwear factory imports yarn with a customs value of EUR 5 000.00 at 5% duty; EUR 250.00 of duty has been paid. The sweaters are exported at a customs value of EUR 20 000.00 under the same 5% rate. What processing drawback is available?
海关要求某次进口提供个别担保。该批货物关税完税价格 8 000.00 欧元，同一税号下适用的最高关税税率为 12%。担保金额是多少？The customs authorities require an individual guarantee for an import. The goods have a customs value of EUR 8 000.00 and the highest duty rate applicable under the same tariff heading is 12%. What is the amount of the guarantee?
海关于 2026 年 12 月 1 日通知一笔海关债务，进口商申请递延缴纳（第 110–111 条）。在一般情况下，递延期从次日起算多少天？该进口商最迟应在哪一天缴纳？Customs notify a customs debt on 1 December 2026 and the importer applies for deferment of payment (Arts. 110-111). In general, how many days does the deferment run from the day after notification, and by when must the importer pay?
一批完税价格 30 000.00 欧元的货物进入鹿特丹的自由区，关税税率 8%。货主把货物卖给欧盟客户并从自由区提货进入自由流通。应缴关税是多少？Goods with a customs value of EUR 30 000.00 are placed in a free zone in Rotterdam; the duty rate is 8%. The owner sells them to an EU customer and takes them out of the free zone into free circulation. What duty is due?
一批完税价格 45 000.00 欧元的电子元件存入荷兰保税仓库，之后运往德国销售。德国增值税税率 19%，关税税率 5%，无其他进口费用。货物出仓进入德国自由流通时，应缴的关税与进口增值税分别是多少？Electronic components with a customs value of EUR 45 000.00 are stored in a Dutch customs warehouse and later sold in Germany. The German VAT rate is 19%, the duty rate 5% and there are no other import charges. On release into free circulation in Germany, what duty and import VAT are due?
依据 UCC 第 158 条，下列哪一种海关制度不需要提交海关申报？Under Article 158 UCC, which of the following customs procedures does NOT require a customs declaration?
依据 UCC 第 233 条，是否可以把货物置于联盟过境程序而不将其呈交海关？Under Article 233 UCC, may goods be placed under the Union transit procedure without being presented to the customs authorities?
下列关于 UCC 条文的表述，哪一项是正确的？Which of the following statements about the UCC is correct?
一家法国公司在保加利亚办理用途确定（end-use）程序进口工业原料，许可证要求该原料只能用于指定生产线。三年后海关发现原料已被改作他用。此时发生什么？A French company imported industrial raw material under the end-use procedure in Bulgaria; the authorisation required the material to be used only on a designated production line. Three years later the authorities find the material was used for something else. What happens then?
海关于 2023 年 3 月 10 日接受了一份进口申报。海关在 2026 年 5 月进行事后稽查并认定申报价值不实。海关还能就该笔海关债务作出通知吗？A customs declaration was accepted on 10 March 2023. In May 2026 the authorities carry out a post-clearance control and find the declared value to be wrong. Can they still notify a customs debt?
一家荷兰公司把一批完税价格 12 000.00 欧元的机器零件出口到德国维修，修好后再进口回荷兰。零件关税税率 4%。若适用外向加工程序，再进口时应缴关税是多少？可节省多少？A Dutch company exports machine parts with a customs value of EUR 12 000.00 to Germany for repair and re-imports them afterwards. The duty rate is 4%. Under the outward processing procedure, what duty is due on re-import and how much is saved?
一家西班牙进口商使用简化申报（第 166 条）把一批商品放行自由流通。下列哪一项正确？A Spanish importer uses a simplified declaration (Art. 166) to place goods under release for free circulation. Which statement is correct?
海关为某次进口提供 960.00 欧元的个别担保，最终该笔海关债务确定为 600.00 欧元并已缴清。海关对担保应如何处理？Customs provided an individual guarantee of EUR 960.00 for an import. The customs debt was finally assessed at EUR 600.00 and has been paid. How must the guarantee be treated?
荷兰一家公司在德国仓库收到一批电子设备，其中 300 台在海关放行后失踪。仓库里其余设备照常销售。德国海关可以怎么处理？A Dutch company receives electronic equipment in a German warehouse; 300 units go missing after release by customs. The remaining units are sold as usual. What may the German customs authorities do?
一家荷兰零售商从中国进口一批商品，关税完税价格 20 000.00 欧元，关税税率 10%，荷兰增值税税率 21%，无其他进口费用。该公司持有第 23 条 Wet OB 许可证。进口时必须付给海关多少？增值税可以在什么时候处理？A Dutch retailer imports goods from China with a customs value of EUR 20 000.00 and a duty rate of 10%. The Dutch VAT rate is 21% and there are no other import charges. The company holds an Art. 23 Wet OB permit. What must be paid to customs at import, and when is the VAT dealt with?