カテゴリー: 日EU・EPA

EU向けの貨物に関わる関税削減において
重要な情報がEUから動画コースで紹介されております。

英語によるFTA/EPA学習コース

EUだけの専門用語等もありますが
基本的な内容は全国共通ですので、
EU向けでない貨物の輸出者様によっても非常に有益な学習動画です。

また、今後広がっていく自由貿易経済連携の知識を要する
通関士様にも為になる学習動画かと思いますので
是非ご覧になってください。

FTA/EPA学習コースは会話形式で行われます。
上級税関職員のMargotさん
税関職員のAnnaさん
商社マンのVincentさん

の３人がFTA/EPAについて質問、回答を行います。

■事前教示コース

EU内の税関において貨物がどのHSコードに該当するか
事前に書面で回答をもらうための手続き

■原産地規則コース

EU内にて経済連携協定国からの貨物を原産地証明書を用いて
減免税する為の原産地規則等の解説

■EU内の税制

EU内での商取引における消費税(VAT)と免税について
国内取引、EU間取引、国際取引等一般税制の解説
（要Flashインストール）

関税削減を効率的に行うためにはまずHSコードを確定し、
原産地規則を確認してから発生する関税率の確定が必要です。

日EU・EPAの締結を機に欧州向けに新たに貨物を輸出する場合、
他国での輸出実績のHSコードがそのまま適用できるとは限らないので
念のためEU側の税関にHSコードの事前照会をする事をお勧めします。

このような事前教示制度の事をBTI（Binding Tariff Information）と呼びます。

以下のリンクよりEUに対するHSコードの確定を求める
事前教示フォームが入手できます。

EU向け輸出貨物事前教示フォーム

事前教示は日本の制度と同じように発行から３年間尊重されますので
３年を過ぎたら再度事前教示申請を行う形になります。

BTIをEU側の税関に申請する場合、申請できるのは輸入国にいる輸入者、
輸出国にいる輸出者、生産者となり、代理人を通じての利用も可能となっております。

ただし申請にあたっては、EUの事業者登録・識別（EORI）システムで
EORI番号を取得している必要があります。

申請方法は各国当局により異なりますが書面での郵送か電子申請となり、
申請受領後120日以内に事前教示を行う事となっております。

以下EUへの事前教示請求先を記載します。
※EU加盟国においては共通のタリフを使用しますので
基本的にEU加盟国にて取得した事前教示は
他のEU加盟国にて共通で使用可能です。
これをCommon Customs Tariff(略称:CCT)と呼びます。

DECISIONS RELATING TO BINDING TARIFF INFORMATION

(2017/C 157/06)

List of customs authorities designated by Member States for the purposes of receiving applications, or taking decisions relating to binding tariff information, adopted in accordance with Article 11 of Commission Implementing Regulation (EU) 2015/2447 (1).

Member State

Customs Authority

AUSTRIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Zentralstelle für Verbindliche Zolltarifauskünfte (ZVZ)

Vordere Zollamtsstraße 5

1030 Wien

BELGIUM

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Centrale administratie der douane en accijnzen

Dienst Operationele Expertise en Ondersteuning (OEO)

Expertise Wet- en regelgeving — Tarief

Koning Albert II-laan 33 — Bus 37 — A8

1030 Brussel

Administration centrale des douanes et accises

Service Expertise opérationelle et support (EOS)

Expertise Législation et Réglementation — Tarif

North Galaxy — Tour A — 8ième étage

Boulevard du roi Albert II, 33

1030 Bruxelles

BULGARIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Агенция „Митници“

Централно митническо управление

ул. „Г. С. Раковски“ № 47

1202 София/Sofia

CYPRUS

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Τμήμα Τελωνείων

Υπουργείο Οικονομικών

Γωνία Μ. Καραολή και Γρ. Αυξεντίου

1096 Λευκωσία/Nicosia

Ταχ. Διεύθυνση: Αρχιτελωνείο,

1440 Λευκωσία/Nicosia

CROATIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Ministarstvo financija

Carinska uprava

Središnji ured

Alexandera von Humboldta 4a

HR-10 000 Zagreb

CZECH REPUBLIC

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Celní úřad pro Olomoucký kraj

Oddělení 04 — Závazných informací

Blanická 19

772 71 Olomouc

DENMARK

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

SKAT Århus

(Told — Tariferingscentret)

Lyseng Allé 1

8270 Højbjerg

(applicants with business address in the regions of Nordjylland, Midtjylland and Syddanmark)

SKAT København

Told — Tariferingscentret

Sluseholmen 8 B

2450 København SV

(other applicants)

ESTONIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Maksu- ja Tolliamet

Lõõtsa 8a

15176 Tallinn

FINLAND

Customs authority designated for the purpose of taking decisions relating to binding tariff information

Tulli — Tullausyksikkö

Opastinsilta 12

PL 512

FI-00101 Helsinki

Tullen — Förtullningsenheten

Semaforbron 12

PB 512

FI-00101 Helsingfors

Customs authority designated for the purpose of receiving applications relating to binding tariff information

All customs offices

FRANCE

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Direction générale des douanes et droits indirects, bureau E1,

11 rue des deux communes

93558 Montreuil cedex

GERMANY

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Hauptzollamt Hannover

Waterloostraße 5

30169 Hannover

GREECE

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Ανεξάρτητη Αρχή Δημοσίων Εσόδων

Γενική Διεύθυνση Τελωνείων & Ειδικών Φόρων Κατανάλωσης

Διεύθυνση Δασμολογικών θεμάτων, Ειδικών καθεστώτων & Απαλλαγών

Τμήμα Α΄ (Δασμολογικό & Δασμολογητέας Αξίας)

Ταχ.Δ/νση: Λεωφόρος Κηφισίας 124 &Ιατρίδου 2 Τ.Κ. 11526 Αθήνα/Athens

HUNGARY

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Nemzeti Adó- és Vámhivatal Szakértői Intézete

Budapest

Hősök fasora 20-24.

1163

IRELAND

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Office of the Revenue Commissioners

Classification Unit

Government Offices

Nenagh

Co. Tipperary

ITALY

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Agenzia delle Dogane e dei Monopoli — Direzione centrale legislazione e procedure doganali

Ufficio tariffa doganale, dazi e regimi dei prodotti agricoli

Via Mario Carucci 71

00143 Roma RM

LATVIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Valsts ieņēmumu dienests

Muitas pārvalde

Talejas iela 1

Rīga, LV-1978

LITHUANIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Muitinės departamento prie Lietuvos Respublikos finansų ministerijos

Tarifų skyrius

A. Jakšto g. 1 LT-01105 Vilnius

Lietuva

LUXEMBOURG

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Direction des douanes et accises

B.P. 1605

1016 Luxembourg

MALTA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Binding Tariff Information Unit

Customs Department

Customs House

Lascaris Wharf

Valletta

NETHERLANDS

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Belastingdienst Douane

Regio Rotterdam Rijnmond

Team Bindende Tariefinlichtingen

Postbus 3070

6401 DN Heerlen

POLAND

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Dyrektor Izby Administracji Skarbowej w Warszawie

ul. Felińskiego 2B

01-513 Warszawa

PORTUGAL

Customs authority designated for the purpose of taking decisions relating to binding tariff information

AT-Autoridade Tributária e Aduaneira

Rua Prata, n.o 10

1149-027 Lisboa

Customs authority designated for the purpose of receiving applications relating to binding tariff information

All customs offices

ROMANIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

ANAF — Direcţia Generală a Vămilor

Strada Alexandru Ivasiuc, nr. 34-40, sector 6

Bucureşti

SLOVAKIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Colný úrad Bratislava

Oddelenie colných tarif

Miletičova 42

824 59 Bratislava

SLOVENIA

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Ministrstvo za finance

Finančna uprava Republike Slovenije

Generalni finančni urad

p.p. 631

Šmartinska cesta 55

1001 Ljubljana

SPAIN

Customs authority designated for the purpose of taking decisions relating to binding tariff information

Departamento de Aduanas e Impuestos Especiales

Avda. Llano Castellano 17

28071 Madrid

Customs authority designated for the purpose of receiving applications relating to binding tariff information

All public administration offices

SWEDEN

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

Tullverket

Box 12854

SE-112 98 Stockholm

UNITED KINGDOM

Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information

HM Revenue and Customs

Tariff Products & Processes Tariff Classification Service

10th Floor, Alexander House

21 Victoria Avenue

Southend-on-Sea

Essex

SS99 1AA

英語版「FTA/EPA学習コース」

英語によるFTA/EPA学習コース

■事前教示コース

■原産地規則コース

■関税評価コース

■入港から保税制度

■税関手続き

■EU内の税制

日EU・EPA事前教示でHSコードを確定(BTI)