Matters needing attention in the use of T 1 are as follows:
1. After the goods arrive in Hong Kong from non-EU countries by sea, they will be transported by land to other EU countries for customs clearance and preservation.
2. Goods arrive in Hong Kong from non-EU countries by sea, and then will be transported out of EU countries by land. At this time, the T 1 document should be processed before entering the EU customs;
Sometimes, it is also needed for land transportation between EU countries. For example, goods are transported from German customs warehouse to Latvian warehouse;
4. Goods will be transported out of EU countries by land transportation, declared at customs ports, put into storage or unloaded and converted into other modes of transportation;
The goods should be transported by land to the ports of EU countries, and then to non-EU countries.
You should be able to make a new application yourself, or ask the customer to send a sample. Its functions are as follows: Germany applies for registration of T 1 documents, seals boxes, and takes goods to EU countries outside Germany. The consignee goes through the customs formalities at the local customs bureau and pays customs duties and import value-added tax, such as CIF price 1 10,000 euros, the tariff rate is 5%, the freight from Germany to Italy is 3,000 euros, and the Italian import value-added tax rate is 20%. Tariff = 100000×5% = 5000, then the import value-added tax is (100000+1000000× 5%+3000 )× 20% = 21600, tariff and import. After one or two months, the customer sells the goods with a price of 6.5438+0.5 million euros to the final consumer, so the value-added tax he collects from the final customer is 6.5438+0.5 million × 20% = 30,000. Since the import VAT of 265,438+0,600 euros has been paid in advance, he only needs to pay the difference of 30,000 _ 265,438.