# Legal analyses per specific topic

<div>sfSDAFSDF</div>

# Article 86 paragraph 3

**Test**

<div>**👵**</div>1. Hello
2. How are you

# Tariff Measures

<div id="bkmrk-wat-van-vinden">Wat van vinden</div>

# dasfasd

<div id="bkmrk-i%2C-the-undersigned%2C-"><div><span>I, the undersigned, declare that the goods listed on this document ???????????.??????.(1), originate in ????????????.(2) and satisfy the rules of origin governing preferential trade with ?????????????????(3).</span></div><div></div><div>I declare that (4):</div><div>  
  
 Cumulation applied with ?????????????(name country/countries)</div><div> No cumulation applied</div><div></div><div>I undertake to make available to the customs authorities any further supporting documents they require.</div><div>???????????????????????????.?. (5)</div><div>????????????????????????????.. (6)</div><div>??????????????????????????..?? (7)</div><div></div><div>Footnotes (can be removed after completion)</div><div>(1) If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows:</div><div>???????..?listed on this document and marked ???????..?.originate in ???????.?</div><div>(2) The European Union, country, group of countries or territory, from which the goods originate</div><div>(3) Country, group of countries or territory concerned</div><div>  
</div><div>  
</div><div>  
</div><div><div>Here is a clear, structured procedure for declaring goods for Release for Free Circulation (EU customs).  
If you want it tailored to your company, written in Dutch, or formatted for an audit/procedure manual, just let me know.</div><div>Procedure: Declaring Goods for Release for Free Circulation</div><div>1. Purpose</div><div>This procedure describes the steps required to declare non-Union goods for Release for Free Circulation (customs procedure 40 00), including document checks, data requirements, controls, and responsibilities.</div><div>2. Scope</div><div>This procedure applies to all imported goods that must be cleared into the Union market and obtain Union status, including commercial consignments arriving by road, sea, or air.</div><div>3. Responsibilities</div><div>Importer/Consignee: Provides accurate data and supporting documents.</div><div>Customs Officer / Declarant: Prepares, validates, and submits the customs declaration.</div><div>Logistics / Warehouse: Performs quantity, condition, and seals checks.</div><div>Finance / VAT Administration: Ensures correct payment, accounting, and VAT handling.</div><div>4. Required Documents</div><div>Before lodging the declaration, the following documents must be collected and validated:</div><div>Commercial Invoice</div><div>Packing List</div><div>Transport Document (CMR, B/L, AWB)</div><div>Import Licenses or Certificates (if applicable)</div><div>EORI number of importer</div><div>Customs value documents (Incoterms, freight, insurance, adjustments)</div><div>Product classification and commodity codes (HS/TARIC)</div><div>Proof of origin (Certificate of Origin, EUR.1, etc.)</div><div>Delivery and arrival confirmation (warehouse intake report)</div><div>5. Steps of the Procedure</div><div>5.1 Goods Arrival &amp; Pre-Check</div><div>Goods arrive at the terminal or warehouse.</div><div>Warehouse performs:</div><div>Seal check

</div>Quantity check

Damage inspection

<div>Record discrepancies and notify declarant immediately.</div><div>Assign storage location and update the internal system.</div><div>5.2 Data Collection &amp; Verification</div><div>The declarant verifies:</div><div>HS classification</div><div>Customs value (transaction value + adjustments)</div><div>Preferential origin eligibility</div><div>Import restrictions (sanctions, quotas, prohibitions)</div><div>VAT status (reverse charge or immediate payment)</div><div>5.3 Preparing the Customs Declaration (SAD / DMS)</div><div>The declarant prepares a digital Release for Free Circulation declaration including:</div><div>Procedure code: 40 00</div><div>Declarant &amp; consignee details</div><div>Commodity code + TARIC measures</div><div>Customs value and valuation method</div><div>Origin of goods</div><div>Incoterms and transport costs</div><div>Package and quantity details</div><div>Requested customs status: Union goods</div><div>Integrated system validations must be passed (document checks, data completeness, business rules).</div><div>5.4 Submission to Customs</div><div>Submit the electronic declaration via the customs management system (e.g., DMS 4.0).</div><div>System receives a status:</div><div>Accepted

</div>Rejected (corrections required)

Selected for documentary check (D-control)

Selected for physical inspection (P-control)

<div>5.5 Customs Controls</div><div>If customs selects the declaration for inspection:</div><div>Provide required documents immediately.</div><div>Support customs officers during physical inspection (opening, sampling, quantity checks).</div><div>Implement any corrections requested by customs.</div><div>5.6 Duty &amp; Tax Calculation</div><div>Once approved, the system calculates:</div><div>Import duties (based on TARIC)</div><div>Anti-dumping duties (if applicable)</div><div>Excise duties (where relevant)</div><div>VAT</div><div>Confirm or apply VAT reverse charge if eligible.</div><div>5.7 Release Decision</div><div>Customs issues:</div><div>Release Notification (Permission for Delivery)</div><div>Goods obtain Union status.</div><div>Warehouse may now move goods into free-circulation inventory.</div><div>6. Post-Release Activities</div><div>Update inventory and ERP system with Union goods status.</div><div>File all documents in accordance with record-keeping requirements (minimum 7 years).</div><div>Perform periodic internal audits and ABCD checks per the control framework.</div><div>Report compliance metrics and deviations to management.</div><div>7. Audit &amp; Compliance Controls</div><div>Periodic data accuracy checks</div><div>Tariff classification reviews</div><div>Validation of origin documents</div><div>Verification of customs value calculations</div><div>Review of released declarations vs. physical inventory</div><div>If you want, I can also:</div><div>✅ rewrite this procedure in Dutch  
✅ format it as a SOP / ISO-style document  
✅ align it with AEOC requirements  
✅ add flowcharts or control matrices</div><div>Just tell me what you prefer!</div></div></div>

# dasfasd

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