New obligation for transport to Hungary.
Since the beginning of this year, Hungary has introduced a new control system of the transit of goods to and from the country : EKAER (Hungarian acronym for “Electronic Control System of Trade and Transport”). The objective of this procedure is to reduce VAT fraud by a systematic control of the quantities of goods circulating on the Hungarian public road network.
This new procedure is added to the provisions established by the European law (in particular exchange of goods declaration) and its omission will result in fines of up to 40% of the value of the loaded goods.
As of 1 January 2015, all road transport will have to be registered in a monitoring program issuing an EKAER identification number. This “key” is automatically assigned during the declaration of the goods on the online portal www.ekaer.nav.gov.hu. The Hungarian partner will be in charge of the declaration, at import as well as at export. If both consignor and the consignee are established in Hungary, the obligation is of the consignor’s responsibility.
The different elements to provide are the following :
- identification of the consignor (name, VAT identification),
- identification of the consignee (name, VAT identification),
- place of loading,
- place of unloading,
- commercial value of the transported freight,
- the vehicle’s registration number,
- information relating to the goods (brand, gross weight of items, customs number…),
- the purpose of the shipment (supply of goods, delivery of goods, tolling agreement…),
- time of arrival at the loading point and location (for shipments to Hungary or for inland transport),
- scheduled start of unloading (for shipments of Hungarian origin). The number thus obtained (unique and valid for a maximum of 15 days) must be made available to the carrier and allows to identify a loading:- transported by a unique vehicle,
- intended to an unique place of receipt,
- for a unique customer (the owner of the goods in the case of transport of own products, the recipient in the case of tolling agreement),
- for a single trip of the vehicle. A single EKAER number may cover several products with different tariff headings.
Please note: these provisions apply only to:
- deliveries by road,
- purchases from a member country of the European Union,
- sales to a member country of the European Union,
- first deliveries of goods within Hungary, except those to a ultimate third party customer.