Summary
Samenvatting Douane
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Basis opleiding douane, samenvatting. Alles over de douane regelingen, enig document, basisbegrippen, NCTS, PDLA, wetgeving, Europese Instellingen en douane aangifte
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samenvatting Douane2022-2023
ELISE NUYTS
, SAMENVATTING DOUANE
Inhoudsopgave
1 Douane terminologie.................................................................................................................................. 2
1.1 Wat is douane................................................................................................................................................2
1.1.1 Taken.......................................................................................................................................................2
1.1.2 Werking...................................................................................................................................................3
1.2 Europese Unie.................................................................................................................................................3
1.2.1 Ontstaan.................................................................................................................................................3
1.2.2 Douanegebied – Fiscaal gebied – accijns gebied....................................................................................4
1.2.3 Europese instelling..................................................................................................................................6
1.3 Douane aangifte.............................................................................................................................................6
1.3.1 Douanestatus..........................................................................................................................................6
1.3.2 Douanetoezicht.......................................................................................................................................7
1.3.3 Basisbegrippen........................................................................................................................................8
1.3.4 Organisatie douane belgië......................................................................................................................8
1.3.4.1 Betrokken partijen..........................................................................................................................9
1.3.5 Douanewetgeving...................................................................................................................................9
1.3.5.1 Europees.........................................................................................................................................9
1.3.5.2 Nationaal.......................................................................................................................................10
1.3.6 Douaneaangifte....................................................................................................................................11
1.3.6.1 Wat?..............................................................................................................................................11
1.3.6.2 Soorten aangifte...........................................................................................................................12
2 Douaneregelingen..................................................................................................................................... 15
2.1 Invoer – uitvoer – doorvoer..........................................................................................................................15
2.2 Overige douaneregelingen...........................................................................................................................19
3 Enig document.......................................................................................................................................... 23
3.1 Wat staat er op............................................................................................................................................23
3.2 Ingevulde documenten interpreteren..........................................................................................................23
3.3 Focus 3 belangrijke vakken..........................................................................................................................26
1
, SAMENVATTING DOUANE
1 Douane terminologie
1.1 Wat is douane
Missie:
- Internationale handel bevordern (stimuleren)
- Strijd tegen fraud en tegen terrorisme en georganiseerde misdraad
- Financieren – beveiligen – beschermen – faciliteren
1.1.1 Taken
1. Heffen invoerrechtren en andere belastingen
Invoerrechten, energiebijdrage, verpakkings- en milieuheffing
Belasting gelijke werking, antidumpingsrechten1, aanvullende rechten en
compenserende rechten2
Accijnzen
2. Controle functie
BTW3
Verkeersbelastingen
Handelspolitieke EU
Sommige hebben vergunning nodig voor in-, door- en invoer bv. Dual
use4
3. Niet-fiscale taken
Gezondheid (VGEM5 & FAVV6)
Kwaliteit leefomgeving
Veiligheid (drugs, wapens en EU-tekens)
1
Geen EU lidstaat dumpt goederen aan veel te lage prijzen in de EU
2
Internationale handel gelijk zetten
3
Belastingen op toegevoegde waarde
4
Goederen tweeërlei gebruik goederen die in oorlog verkeerd gebruikt kunnen worden
5
Veiligheid, gezondheid, economie en milieu
6
Federeaal agentschap voedsel veiligheid
2
, SAMENVATTING DOUANE
1.1.2 Werking
1. Performant -> resultaten die ze willen bereiken
- Streven redelijkheid efficientie
- Evenwicht opsporen/ voorkomen fraude en logistieke eisen
2. Slim7
- Eenheid van beleid en uitvoering
3. Op maat -> geen gandarmerie
- Klant gericht
4. Samenwerken
1.2 Europese Unie8
1.2.1 Ontstaan
Na WOII -> hongersnood en negatieve gevolgen
EGKS: BENELUX, Frankrijk, West-Duitsland en Italië
= Europees gemeenschap kool en staal
EEG= zelfde landen als EGKS
= landbouw, transport en handel
1989 Val Berlijnse muur
1993 EU interne markt (grenzen open)
2009 Nieuw EU verdrag (Verdrag van Lissabon)
7
Ieder lidstaat zelfde behandeling en samenwerken met verschillende douane diensten
8
1ste minister Herman Rompe – NU = Charle Michelle
3
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