In complete reform of the current Customs Code which defines the operation of customsnow having 23 years of life, the Ministry of Finance is proceeding and the relevant bill It will be posted immediately for consultation, bringing heavy fines to offenders.
Characteristics of the changes in the bill are, among other things, the complete digitization of procedures in the customs of Greece, with the aim of mainly combating smuggling (eg in gas stations, tobacco products) and the closure of the “windows” from which there is a significant reduction in public revenue, as well as a significant reduction in public revenue.
It is noted that one of the issues of the Eurogroup and Ecofin agenda, whose meetings was attended by Luxembourg on June 19th and 20th by Minister Kyriakos Pierrakakis, concerned the EU customs union. Taxes for the benefit of national budgets and EU budgets.
In this context, the purpose of the draft law is to transparen the processing of customs processes, to tackle tax evasion and smuggling, and to simplify citizens’ communication with the customs authorities by updating and modernizing the provisions.
In particular, according to RES-EIA information, the new Customs Code focuses on universal digitization of the process, which will generate cost and time, transparency, accountability and easy traceability.
Among other things, provided:
- Using a digitized handwritten signature of the auditor and the controlled, during customs audit.
- Electronic notification of fine imposition acts.
- Extension of the Single Central Registry of Tobacco and Manufactured Tobacco and to those who produce, import and handle electronic cigarettes or electrically heated tobacco products on the inner market
- Customs authorities can also have access to the information systems of other law enforcement authorities, following the conclusion of cooperation protocols with them.
- Ability to expand Customs Hours, upon a digital application, to facilitate trade.
- Allowing all fines.
- Modernization of the rules for the introduction of dictatorial households due to the transport of ordinary housing, from countries inside and outside the EU.
- Improving the rules to grant exemption from the registration of IX car to three -and -large families based on new family law forecasts in divorce and diligence.
- Shortcuts of divestiture or disposal of public bodies (ELAS, Armed Forces) of confiscated cars and materials.
- Exemption from the tax of cars, bus trucks with zero -pollutant hydrogen cells in order to be simulated with purely electric vehicles.
Indicatively three of the provisions of the bill are mentioned:
- Digital Professional Vehicle Monitoring System and containers.
The AADE system of monitoring of professional vehicles and containers is recommended, which will serve the aims of upgrading customs control and the possibilities of monitoring the legality of the movement of goods, containers and vehicles, with the installation, operation and interconnection of modern technology and interconnection. Backscatter, Mobile Control Units with Vehicle Identification System Cameras (ALPR), Entry-Exit Card Reading and Reading Machines, Automatic Input-Exit Transit Control Bars, etc.).
The Professional Vehicle and Container Monitoring System is installed in land and maritime border crossing points of Greek territory, in parts of the national road network, mainly at toll stations, and in other places under customs surveillance (ie free zones).
The services of the Directorate -General for Customs and Special Taxes for Customs and Special Taxes of AADE has access and management of the data of the Professional Vehicle Monitoring System, with the aim of combating smuggling and customs and tax compliance.
If the installation, position in operation and carrying out maintenance and repair of the Professional Vehicle Monitoring System and containers requires license or approval, provided that the application for this granting shall be an exclusive deadline for 15 calendar days, the impaired by way of derogation of any other general or special provision.
It is not necessary to issue a license or approval of small -scale construction work for the work and constructions required for the installation and location of the equipment of the system.
2. Operated Customs Opening Hours.
-The execution of customs and formalities is carried out by the Customs Authorities during the business days and hours of operation of the public services. Customs authorities operating in land-exit border points, as well as the Customs Authorities of International Airports and Ports for passenger halls, operate on a 24-hour basis.
-The Heads of Customs Authorities may allow, upon request and at the expense of the person concerned, the execution of customs and formalities, beyond the opening hours of the customs authorities or outside the customs shop.
3. Promotion of fines.
Article 78- Measures of due diligence for the disposal and distribution of energy products.
Establishment of the framework of fines and sanctions for infringements of proper diligence measures in the distribution and distribution of energy products.
In detail the main changes and tightening introduced by the new article:
1. Analytical escalation of fines per violation. The new article clearly defines the financial sanctions per specific infringement, while in the older regime the fines were either general or lower. Typical examples:
- Violation: Non -Information AADE (par. 3 c. A). Old fine, 15,000 euros. New fine, 45,000 euros/ service station.
- Non -disposal (par. 3 b). Old provision, 5,000 euros and 15,000 euros respectively. New provision, 15,000 euros/ document, minimum 45,000 euros/ service station.
- Non -withdrawal of equipment (par. 3 c). Old forecast, 30,000 euros. New forecast, 90,000 euros/ service station.
- Non -information on smuggling evidence (par. 4). Old forecast, fine of 15,000 euros. New forecast, 45,000 euros/ service station.
2. The concept of recurrence and strict consequences is explicitly established for the first time. Any new infringement will now be regarded as a recurrence within 3 years of the notification of the original imprisonment.
The consequences of relapse will be the doubling of the fine, while a new recurrence will have a ban on fuel for 6 months at all affiliated service stations.
Article 39- Penalty of non-acceptance of declared transactional value.
A 100% fine is imposed on the difference in charges (duties, taxes, etc.) between declared and value determined. The fine may not be less than 1,500 euros per customs document. It is independent of the application of zero duty or exemptions, by parallel violations (eg smuggling).
Article 213- Violations related to the depiction of financial transactions- amending paragraph 13 Article 57 Code of Tax Procedure.
Amendments to Article 57 (13). Increasing fines:
*The fine for taxpayers with simplistic books is increased from 500 euros to 5,000 euros.
*The fine for taxpayers with duplicate books is increased from € 1,000 to 10,000 euros.
*New provision for relapse: It is added explicit reporting that the provisions of Article 67 of the CPC (which provides for stricter measures and penalties for repetitive infringements) shall apply.