Customs Representative

Imports presuppose goods coming from non-community territories, these being subject to import rights and other rulings.

Import rights – customs rights due upon the import of goods.

Exports are not applicable to the following EU goods:

a) goods subject to the special regimen of outward processing arrangements;
b) goods removed from the customs territory of the Union after being subject to the special regimen of end-use arrangements;
c) goods supplied, Value Added Tax or special consumption tax exempt, such as fuelling of airplanes/ ships, independently of the destination of the airplane or ship, in relation to which is required a proof of fuelling;
d) goods subject to the special regimen of internal transit;
e) goods temporarily removed from the customs territory of the European Union in the terms of the legislation in force;
Export rights – customs duties payable on the export of goods. 


The special regimen of inward processing arrangements for Non EU goods may be used within the customs territory of the European Union for one or more processing arrangements without being subject to:

a) Import duties;
b) Other levies foreseen in other applicable provisions in force;
c) Trade policy measures, in the sense that these do not forbid the entry of goods in the custom territory of the European Union, or to exit from this territory;

Further to the issues above mentioned, the special regimen of inward processing arrangements can be used for:

a) goods which have to undergo operations to ensure their compliance with the technical requirements for their introduction in free practice;
b) goods that should be submitted to the usual handling in the terms of the legislation in force;




– Traffic;
– Customs warehouses;
– Free zones;
– Temporary import;
– Special destination;
– Inward processing arrangements;
– Outwards processing arrangements;

The Intrastat declaration involves the collection of information in regard to the transactions of goods between the Member States of the EU (arrivals and expeditions)..

Its collection is essentially made due to the importance that this data represents for national statistics namely at the level of balance of payments;

Singular persons or companies, subjects liable to Value Added Tax, whose annual transactions are above the level of assimilation thresholds, fixed annually by flow, which are subject to Intrastat reporting;

The following are considered special consumption taxes harmonized by Community Law:

a) Tax on alcohol and alcoholic drinks (IABA);
b) Tax on petroleum and energy products (ISP);
c) Tax on Tobacco (TT);

The special consumption taxes follow the principle of equivalency, seeking to burden taxpayers to the extent of the costs these provoke in the areas of the environment and public health, to fulfill a general rule of tax equality.


Common Traffic – Special Customs regimen for the transport of goods between the Community and EFTA countries and the countries of EFTA themselves..

Community Traffic – Special Customs regimen that enables the circulation of goods from one place in the Community to another.

Traffic, is a customs facility which the operators can resort to transport goods through borders or territories without the payment of levies due, in principle, when the goods arrive or leave the territories solely requiring a customs formality.

With the natural concentration of company resources in their core business, we have experience a significant development in the provision of services in outsourcing, integrating with the structures of organizations and placing human resources at our clients and becoming an extension of the same, adopting their image and corporate culture.

We have contributed significantly to the structures of our clients with:

1. Integrated solutions in logistics operations;
2. Rationalization of costs and effectiveness of services;
3. Transparency of procedures, providing organizations with tools that enable them, cumulatively, to achieve economies of scale, reduce bureaucracy in traffic flows of their goods, reduce resources and costs related to the business;
4. Release the functional structures of organizations, from what is not their core business.