黑山关税法 Customs Law.doc

RM Official Gazette, No. 7/02, 38/02, 72/02, 21/03, 31/03, 29/05,66/06,21/08THE CUSTOMS LAWPART IGENERAL PROVISIONSCHAPTER ONE SCOPE OF APPLICATION AND BASIC DEFINITIONSArticle 1This Law shall regulate customs procedure, the rights and obligations of persons participating in customs procedure and rights, obligations and powers of the s authorities in charge of customs clearance of goods (hereinafter referred to as customs authorities). Customs income and other incomes realized in the customs procedure are belonging to the budget of Montenegro.Article 2The customs territory of the Republic of Montenegro (hereinafter referred to as: the customs territory) shall comprise the territory of the Republic of Montenegro (hereinafter referred to as: the Republic), including territorial waters, bays and airspace. The customs territory shall be enclosed by the customs boundary line which is identical to the state border of the Republic.1. CUSTOMS CROSSINGArticle 3Goods shall be brought into or out of customs territory through customs crossings.The Government of the Republic of Montenegro (hereinafter referred to as: the Government) shall designate customs crossings and their classification, categorization and working hours.Circulation of goods liable to phytopathological, veterinary and other prescribed controls shall be permitted only via those customs border crossings designated for circulation of such goods in accordance with special regulations.Design, construction or reconstruction of the international border crossing in part that is intended for performing of customs supervision and customs procedure shall be subject to the approval of the Director General of the Customs Administration (hereinafter referred to as: Director General). 2. CUSTOMS GOODSArticle 4Deleted.3. BASIC DEFINITIONSArticle 5Expressions used in this Law shall be interpreted as follows:"the person" is: - Private person, - Juridical person,- Union of persons without juridical person property which may undertake legal actions in line with the legislation; "the private person with headquarters or residence in Montenegro” is: - Private person with residence in Montenegro, - Juridical person or union of persons with headquarters, branch (registered by foreign company) or permanent business presence in Montenegro; "the foreign person” is:- Private person with residence outside Montenegro,- Juridical person or union of persons with headquarters outside Montenegro, whereas it does not have registered part of company in Montenegro and does not have permanent business presence in Montenegro;"the customs organ" is administration organ performing the works defined by the customs and other legislation;"the customs office" is organizational part of customs organ which performs all works defined by customs and other legislation;"the decision" is an act, i.e. the official activity by the customs organ related to the customs legislation which involves decision making in an individual case, holding a legal action towards one or more determined or determinable persons;"the customs status" is status of commodities in the customs procedure, being declared as domestic or foreign:"the domestic commodities” are:a) commodities fully prepared or produced within the customs area, under the conditions stipulated in Article 24 of this Law, excluding commodities imported in the customs area from abroad;b) commodities imported from other countries and placed on the market;c) commodities acquired or produced within the customs area, providing it is acquired or produced fully using the commodities defined in point b) or if it was acquired and produced using commodities defined in points a) and b);"the foreign commodities" are all commodities not defined as domestic commodities, together with the domestic commodities exported from the customs area, except for the commodities where the procedure prescribed by Articles 165 and 166 applies;"the customs debt” is obligation of a person to pay defined amount of levies and other fees for specific commodities according to the law;"the import duty” includes customs duty and other levies paid when importing goods, with the same effect as the duty itself;"the debtor" is any person obligated to pay the customs debt;"the customs agent" is a person participating in customs procedure on behalf of foreign person;"the customs supervision" is a procedure involving necessary measures enforced by the customs organ to insure enforcement of customs and other legislation applied on commodities under customs supervision;"the customs control" is: performing prescribed activities such as commodities overview, control of files existence and correctness, overview of accounting and other documents, control of transportation vehicles, control of luggage and other goods carried by persons or on persons, enforcing official controls and other similar activities in order to provide appropriate application of customs and other legislation to be applied on the commodities subject to customs supervision;"the customs allowed acting or use of commodities " is putting the commodities in the customs procedure, entering the commodities in free zone or free storage, re-export from customs area, commodities destruction, expropriation of commodities in favor of the state;"the customs procedure" is: free marketing of commodities, transit procedure, storage procedure, procedure of upgrading in Montenegro (hereinafter: the active upgrading), procedure of upgrading under customs supervision, procedure of temporary import, procedure of upgrading outside Montenegro (hereinafter: the passive upgrading) and export procedure;"the customs declaration" is an activity whereas the person in prescribed form and manner requests for the commodities to enter some of the customs procedures;"the declaration applicant" is a person submitting customs declaration in his/her own name or on behalf of person in whose name the customs declaration is being submitted;"the commodities submitting" is informing customs organ in the prescribed manner on commodities arriving to customs office or other location noted or approved by the customs organ;"the commodities releasing" is activity by the customs organ allowing full disposal of the commodities for the purpose defined by the customs procedure it is to undertake;"the verification user" is a person to whom certain verification was issued in line with the customs legislation;"the procedure holder" is a person on whose behalf the customs declaration had been submitted or a person to whom that person had transferred rights and obligations regarding the customs procedure;"the border crossing" is an established location where the persons cross and the commodities are transferred;"the banned commodities" are such commodities for which the import or export are banned according to the legislation;"the restricted commodities" are such commodities for which the import or export are subject to control by issuing verification by the authorized state organ;"the identical commodities" are such commodities produced in the same country, which are in any sense, including physical characteristics, quality and reputation identical, while minor differences in appearance are not the credible reason for such commodities not to be considered identical commodities;"the similar commodities" are such commodities produced in the same country which are, although not similar in every sense, with the same properties and similar contents enabling them to perform the same functions and to be commercially interchangeable; commodities quality, reputation and existence of brand name are the factors to be considered when deciding if two commodities are similar or not;"the commodities from the same group or type" are such commodities belonging to the group of assortment of commodities produced within one branch, including identical or similar commodities;"the customs debt deduction” is resigning from charging the entire import debt which was not paid or some fraction of it.''the risk'' is probability of occurrence of an event which may occur regarding the import, export, transit and special use of commodities situated in the customs area of Montenegro, which moves between customs areas of Montenegro and third countries, as well as regarding the presence of commodities without the domestic commodities status, which:- prevents due applications of measures in Montenegro, or- jeopardizes the interests of Montenegro, or- threatens Montenegro security, protection of health and life of humans, animals and vegetation, public morale, protection of national heritage with historical, artistic or archeology value or protection of intellectual property, environment, consumers, etc;'the risk management' is a systematic establishing of risk and application of all necessary precautions to remedy risk exposure, regarding acquisition of data and information, risk analysis and assessment, prescribing and implementing measures and regular control and overview of procedures and their results, in line with the national and international sources and strategies; "the commercial policy measures" are such measures prescribed by the state organs, which influence commodities export and import, including, but not limited to, protective measures, quantitative limits and bans.CHAPTER TWO RIGHTS AND OBLIGATIONS OF PERSONS 1. REPRESENTATION Article 6Any person whose rights and obligations are decided upon may appoint a representative for undertaking all or some of the actions in the procedure conducted by the customs authoritiy.Such representation may be: 1) direct, in which case the representative shall act in the name of and on behalf of another person, and 2) indirect, in which case the representative shall act in his own name but on behalf of another person. The representative must have headquarters or residence in Montenegro, except in the situations stipulated in the Article 72 Paragraph 3 herein.A representative must state who is the person being represented, and whether the representation is direct or indirect, and at the request by the customs authority must submit also a valid document with evidence of his powers to act as a representative.Persons who fail to state that they are acting in the name or on behalf of another person, or who state that they are acting in the name of and on behalf of another person without producing a relevant document, shall be deemed to be acting in their own name and on their own behalf. A representative may perform the representation activities when the good are being cleared, in accordance with the separate regulation to be issued by the Government. Article 6 aThe foreign person participating in customs procedure shall have a customs agent acting in his own name, and on behalf of foreign person.The customs agent may be an enterprise or entrepreneur with headquarters in Montenegro and must be registered with customs organ. The customs organ shall register the customs agent upon written request of enterprise or entrepreneur, containing an extract from Central register of Market court.The customs agent is jointly responsible with the foreign person for payment customs debt and takes full responsibility for fulfilling any law-prescribed obligations and appropriate application of customs and other regulations.The customs agent is responsible for customs offenses prescribed in this Law committed in customs procedures.b) Authorized enterprisesArticle 6 bThe customs organ shall, in cooperation with other authorized organ and in line with the criteria fro Paragraph 3 herein, grant the status of authorized enterprise for the person with headquarters within the customs area of Montenegro.Authorized enterprise may use favors when performing security-relevant checks, i.e. simplified procedures prescribed by the customs legislation.The authorized enterprise status may be granted for the following persons:- which had appropriately adhere to customs legislation in previous period,- which satisfactory keeps business and, when necessary, transport records, providing thus for appropriate customs controls,- which fulfills the conditions for performing agency activities in customs procedure, as defined by separate regulation,- which is financially reliable and stable, - which fulfills appropriate protection and security measures.The Governments regulation prescribes:- conditions for granting the authorized enterprise status,- conditions for granting authorization to use simplified procedures,- type and scope of favors which may be granted in view of security relevant checks and risk management, - conditions and procedures under which the status of authorized enterprise may be cancelled.The authorized enterprise is obligated to inform customs organ on status and other changes which may influence issued verification.2. APPLICATION OF REGULATIONS ON GENERAL ADMINISTRATIVE PROCEDURE Article 7Regulations governing general administrative procedure shall be applied to procedures conducted by the customs authorities, unless otherwise stipulated by this Law. Article 8Where a person requests that customs authority takes a decision, that person shall state all facts and circumstances and submit documents and other evidence required in order to take a decision.An appeal may be lodged against the first-instance decision to the Ministry of Finance.The appeal shall not postpone the enforcement of the decision. The execution of decision can be either fully or partially delayed if customs authority:a) finds that the decision, against which an appeal or some other legal expedient was lodged, is not in accordance with the customs regulations, orb) finds that the enforcement of that decision may cause irreparable damage to the person to whom the decision is addressed. The enforcement of a decision pertaining to the computation of import or export duties shall be postponed provided that the funds in the amount of the disputed debt payable on the importation or exportation are deposited.In exceptional cases, no request for the deposit of funds shall be made where the customs duty payer furnishes evidence that the payment of the deposit would bring him into a difficult economic or social position.Article 8 aIf overview of data presented in declaration as bases for customs debt calculation and in documents presented with declaration establishes that calculation of customs debt is not in line with the real situation of commodities, i.e. if customs