GUARANTEE MANAGEMENT SYSTEM IN THE CZECH REPUBLIC

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1 C e lní správa Č e s ké republiky C usto m s A dministration of the Cze c h Re public GUARANTEE MANAGEMENT SYSTEM IN THE CZECH REPUBLIC Chisinau, Moldova Mr. Jaroslav ILLE November 2015 ille@cs.mfcr.cz

2 Overview Types of guarantee registered in GMS in the Czech Republic (Transit and Other Regimes and Excise) Guarantee by a cash deposit Guarantee by a guarantor - comprehensive guarantee & guarantee waiver - individual guarantee instrument - individual guarantee with vouchers Features of the Guarantee Management System (GMS)

3 e-systems linked with guarantees GMS (Guarantee Management System) AIS (Automated Import System) for Import regimes NCTS (New Computerised Transit System) ECDC Accounting system for customs duties and taxes ASEO Authorisation Management System with parameters (for simplified procedures, for procedures with economic impacts, for electronic communication)

4 Types of guarantee By a Guarantor (CC/193/second indent UCC/92/1/b) - for more than 1 operation = comprehensive guarantee (type 1 ) - for 1 operation = individual guarantee: o with guarantee instrument (type 2 ) o in the form of vouchers (type 4 ) By a cash deposit (CC/193/first indent UCC/92/1/a) - only for 1 operation or for a repetitive usage (type 3 ) By pledging / lien (CC/197/1 + CCIP/857 UCC/92/1/c) - import regimes only and for 1 operation (type 3 ) - with or without rounding possession Guarantee waiver (CC/76/4 + CCIP/380/3 UCC/95/2) - for more than 1 operation = security on Declarant (type 0 )

5 COMPREHENSIVE GUARANTEE & GUARANTEE WAIVER CZ = ONLY ONE OFFICE OF GUARANTEE Customs office for South Bohemian region may grant the comprehensive guarantee or the guarantee waiver at the request of a debtor or a person who could become the debtor.

6 Comprehensive guarantee & Waiver (1) Application needed Applicant Declarant (Principal) Guarantee letter and Certificate needed (national legislation form for import, Annex 48 CCIP for transit) Submitted to the COoGua COoGua shall check: - the data of Applicant and Guarantor in GMS and IS (existing/valid Financial Analysis, customs compliance,...) = new specific DWH report to meet the criteria - the application + required attachments (indebtedness, ) Financial analysis (FA) is needed for: - a Guarantor - a Declarant/Principal (for reduced amount of guarantee for transit or a Guarantee Waiver) In case of non existing or invalid FA the COoGua shall ask for examination of FA 6

7 Comprehensive guarantee & Waiver (2) Manually written into GMS database to generate GRN + Primary Access Code (used for generation of Access Codes) COoGua shall issue: - the authorization(s) with GRN & Primary Access Code - the guarantee Certificate(s) for fall-back procedure (national legislation form import, Annex 51 & 51a CCIP transit TC31 & TC33) Valid within the Czech Republic import procedures Valid for EU + selected region/country (CT Party) transit (registered in GMS) For transit a contact address in every MS + selected CT Party is necessary (registered in GMS)

8 Comprehensive guarantee & Waiver (3) Trader applying for guarantee Customs office of Guarantee Financial and Analytical department at CAS HQ Application form + enclosed documents Application form + enclosed documents GMS Guarantee undertaking Authorisation of Guarantor Authorisation of Principal (GRN, PIN) GMS GRN Guarantor approved and filled in GMS

9 Comprehensive guarantee & Waiver (4) Examination of financial situation (FA) Based on Accounting documents provided by an Applicant or a Guarantor (submitted with the application) Internal instructions a special responsible unit in the CO Olomouc (Financial Analysis Unit) Result of the examination are recorded in the register of Financial Analysis (available from GMS) - reflected in all systems, including GMS Financial Analysis is valid for 1 year (12 months) Annually re-examination of FA is necessary

10 Comprehensive guarantee & Waiver (5) 1. Agreement between Guarantor and User/debtor (Declarant / Principal) = Guarantee instrument is issued 2. Application for comprehensive guarantee + Guarantee instrument or Application for guarantee waiver 3. Authorization for Comprehensive guarantee or Waiver (COoGua) manually write into GMS generating GRN & Access code communicate GRN to the User (and Guarantor) 4. Creation of a Customs Declaration-CD (box 44/52 GRN) 5. NCTS or AIS shall register the CD (box 44/52 GRN) 6. NCTS or AIS shall accept the CD (box 44/52 GRN) 7. GMS shall check guarantee data elements (existence, reference amount,...)

11 Comprehensive guarantee & Waiver (6) 8. NCTS or AIS shall release the goods (box 44/52 GRN) 9. GMS shall allocate the use of guarantee 10. NCTS or AIS shall discharge the procedure 10. ECDC (accounting) shall register the collection of customs debt (cashless in bank or at a customs office) 11. GMS shall release the use of guarantee repeat steps within the Reference amount of guarantee

12 Comprehensive guarantee & Waiver (7) AIS GMS ECDC guarantee ECDC journal 1a.Register = GRN, PIN, user, guarantor, reference amount, validity of financial analyses, 2. Declaration & GRN = check GRN, PIN, validity, user, available reference amount 3b. Calculation CD = VS 4b. Msg 4 release req. 4a. CD payment

13 INDIVIDUAL GUARANTEE LETTER CZ = all Customs Offices act as an Office of Guarantee

14 Individual guarantee - letter (1) Application needed at a local CO (= COoGua) Applicant = a Declarant/Principal Guarantee letter needed (national legislation form = import) & (Annex 49 CCIP = transit) Submitted to the CO with a customs declaration CO shall check: - the data of applicant/guarantor in IS (existing/valid financial analysis, customs compliance,...) new specific DWH report to meet the criteria for granting - the application + required attachments (indebtedness) In case of non existing or invalid FA the CO shall ask for examination of FA & customs declaration shall be revoked or another guarantee shall be provided

15 Individual guarantee - letter (2) Authorization issued by acceptance of a guarantee instrument (letter) during the customs declaration verification process Manually written into GMS database - to generate GRN Valid for this customs declaration only Customs officer shall fill the GRN into the customs declaration

Individual guarantee - letter (3) Trader applying for guarantee Local customs office Financial and Analytical department at CAS HQ Application form + guarantee

16 Individual guarantee - letter (3) Trader applying for guarantee Local customs office Financial and Analytical department at CAS HQ Application form + guarantee undertaking TIN Authorisation of Principal (GRN, PIN) GRN Guarantor was already approved by FAD at CAS HQ. Guarantor has valid financial analysis and sufficient solvency.

17 Individual guarantee - letter (4) 1. Agreement between a Guarantor and an User/debtor (Declarant / Principal) = Guarantee letter is issued 2. Creation of CD (box 44/52 is empty) + Application for individual guarantee with guarantee letter 3. NCTS or AIS shall register the CD (box 44/52 is empty) 4. User shall bring paper guarantee instrument to a local CO 5. Customs office shall check the guarantee letter and reference amount against financial analysis of the Guarantor in GMS 6. Customs Office shall manually write the guarantee into GMS generating GRN 7. NCTS or AIS shall register the GRN into the box 44/52 8. NCTS or AIS shall accept of CD (box 44/52 with GRN)

18 Individual guarantee - letter (5) 9. GMS shall check guarantee data elements (existence, reference amount,...) 10. NCTS or AIS shall release the goods (box 44/52 with GRN) 11. GMS shall allocate the use of guarantee 12. NCTS or AIS shall discharge the procedure 12. ECDC (accounting system) shall register the collection of customs debt (cashless in bank or at Customs Office) 13. GMS shall release the use of guarantee

19 INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS CZ = ONLY ONE OFFICE OF GUARANTEE Customs office for Prague region may grant the individual guarantee with vouchers at the request of a Guarantor

20 Individual guarantee with vouchers (1) Substantive legislation import: (1) (c) CL No. 13/1993 Coll.: Guarantee may be provided by a guarantor to cover any customs or fiscal debt which has been or could arise from one operation carried on by one debtor using a guarantee letter or in the form of vouchers. - detailed procedure - 260h CL No. 13/1993 Coll. Substantive legislation transit: - Art. 345 (3) CCIP Jurisdictional provisions import and transit - 9 (4) LoCA... specific provisions for performance of competencies in individual guarantee with vouchers at CO for Prague region

21 Individual guarantee with vouchers (2) Application is needed Applicant is a Guarantor Guarantee instrument is needed (national legislation form for import) & (Annex 50 CCIP for transit) Submitted to the CO for Prague region = COoGua CO for Prague region shall: - check the data of applicant in IS (existing/valid financial analysis, customs compliance,...) new specific DWH report to meet the criteria for granting - check the application & required attachments (indebtedness) - ask for examination of FA in case of non existing or invalid FA

22 Individual guarantee with vouchers (3) CO for Prague region shall issue the authorization (no form) and communicate GRN (1. part) + Primary Access Code (part of authorization) Import = Guarantee is valid within the Czech Republic only Transit = Guarantee is for EU + selected country (CTC party) Guarantor shall register a guarantee voucher into GMS database (by e-message: user + access code (secondary) = GRN + Secondary Access Code (used in customs declaration) Guarantor shall issue a voucher (national legislation form = import), (Annex 54 CCIP = transit TC32)) Accepted voucher is valid for submitted customs declaration only

Individual guarantee with vouchers (4) Guarantor applying to be guarantor for vouchers

Authorisation for electronic communication with COoGua. Authorisation of Guarantor.

23 Individual guarantee with vouchers (4) Guarantor applying to be guarantor for vouchers Financial and Analytical department at CAS HQ Application form, enclosed documents, guarantee undertaking Authorisation of Guarantor. Authorisation for the issuing of NCTS individual guarantees in the form of vouchers. Authorisation for electronic communication with COoGua. Authorisation of Guarantor. Authorisation for the emission of NCTS individual GRN guarantees in the form of vouchers. Vouchers EDI notification (IE224/IE221) Vouchers EDI registration (IE224/IE221)

24 Individual guarantee with vouchers (4) 1. Application to be a Guarantor for guarantee in the form of vouchers + Guarantee instrument at COoGua 2. Authorization for guarantee (CO for Prague region) incl. maximum amount of guarantee manually write into GMS generating GRN (1. part of GRN communicate GRN (1. part of GRN) to guarantor 3. GMS shall receive information on particular voucher(s) 4. GMS shall check voucher s reference amount against maximum amount of guarantee 5. GMS shall register voucher generating 2. part of GRN 6. Guarantor shall issue voucher(s) (GRN part ) 7. Guarantor shall distribute voucher to a User (Declarant) 8. Creation of CD (box 44/52 GRN part) for NCTS or AIS

25 Individual guarantee with vouchers (5) 9. User shall bring the voucher(s) to a local Customs office 10. NCTS or AIS shall register the CD (box 44/52 = GRN) 11. NCTS or AIS shall accept the CD (box 44/52 = GRN) 12. GMS shall check guarantee data elements (existence, reference amount,...) 13. NCTS or AIS shall release of goods (box 44/52 = GRN) 14. GMS shall allocate of guarantee on voucher 15. NCTS or AIS shall discharge the procedure 15. ECDC (accounting) shall register he collection of customs debt (cashless in bank or at customs office) 16. GMS shall release of guarantee on voucher

26 INDIVIDUAL GUARANTEE IN FORM OF A CASH DEPOSIT CZ = all Customs Offices act as an Office of Guarantee

27 Guarantee by a cash deposit (1) Application needed for identification (amount, user,...) the form from internal instructions Applicant - debtor Submitted to the local CO CO communicates the information for payment (account nr. VS) on Cash deposit registration list form from internal instructions Automated write into the database with recorded payment Valid for one CO only where submitted

28 Guarantee by a cash deposit (2) 1. Application for cash deposit guarantee at local CO manually evidence in ECDC generating variable symbol print out Cash deposit registration list for a User 2. Recorded payment of cash deposit in ECDC 3. Recorded payment automated write from ECDC into GMS generating GRN 4. Creation of CD (box 44/52 variable symbol & GRN) 5. Bring Cash deposit registration list to a local CO 6. AIS/NCTS registers the CD (box 44/52 variable symbol) 7. AIS/NCTS accepts of CD (box 44/52 variable symbol) 8. GMS checks guarantee data elements (existence, reference amount,...) on a request from AIS/NCTS

29 Guarantee by a cash deposit (3) 9. AIS/NCTS releases of goods (box 44/52 variable symbol) + confirms the usage of guarantee into Cash deposit registration list 10. GMS allocates the guarantee 11. AIS/NCTS discharges of procedure / recovery 11. AIS collects the customs debt (cashless in bank or at customs office) 12. AIS/NCTS releases of guarantee 13. ECDC (accounting) makes the repayment of released amount from cash deposit under request in Cash deposit registration list (or re-use for next operation)

30 Guarantee by a cash deposit (4) AIS or NCTS GMS ECDC guarantee ECDC journal 1c. Msg 1 VS(5) 1a.Register CG VS(5) 1b.CG payment 2. Msg 2 - GRN 3a. Declaration & GRN check CG 3b. Calculation CD VS(9) 3c. Msg 3 - amount 4b. Msg 4 release req. 4a. CD payment 5. Msg 9- CG cancelation 6a. Msg 3 amount to return 6b. Settlement

31 GUARANTEE MANAGEMENT SYSTEM - Features of the Guarantee Management System (GMS) - Use of the guarantee - Reactions of Guarantee Management System (GMS)

32 Guarantee Management System (1) GMS shall automatically verify: - existence of a guarantee - validity of a guarantee - sufficient reference amount - a User of a guarantee - declared Access Code (secondary) - Financial Analyses for a Guarantor E-Communication of an User with the GMS: - Registration and management of Access Codes - Detailed monitoring the use of guarantee E-Communication of a Guarantor with the GMS: - Detailed monitoring the issued guarantee

33 Guarantee Management System (2) Guarantee query and NCTS x GMS electronic communication:

34 Guarantee Management System (3) Guarantee query and NCTS x GMS electronic communication: IE200 - Guarantee check C_GUA_CHE - query for Guarantee suitability IE201 - Guarantee Check Result C_GUA_RES response Yes/Not applicable for transit operation (MRN) IE203 - Guarantee use C_GUA_USE request for guarantee usage IE205 - Guarantee Use Result C_GUA_USR guarantee was allocated or was not allocated IE209 - Credit Reference Amount C_GUA_CRE consignment was presented at the CO of Destination IE204 - Guarantee use cancellation C_GUA_CAN transit was written off or customs debt was paid

35 Use of guarantee Simplified procedures & other authorisations in the ASEO shall contain the GRN: Use of guarantee is registered in a Simplified Procedures authorisation (a concrete GRN) Use of guarantee is registered in a Temporary storage warehouse authorisation Use of guarantee is registered in a Procedures with economic impact authorisation Guarantee level 100% or 50%, 30%, 10% or other (less)

36 Reactions of GMS Examples of error messages sent from the GMS: guarantee does not exist invalid guarantee (expired) Reference Amount is not covered (sufficient) Financial Analysis for a Guarantor is not covered User / Principal of a guarantee is not the right one (registered) invalid Access Code (different from registered one)

37 Thank you for your kind attention I am at Your disposal to Q&A

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