Customs goods are to be brought into or taken out of the customs territory of the Community through authorised customs border crossings only. Border stations in Slovenia differ according to classification, working hours and restrictions imposed on certain goods (eg. veterinary and phytosanitary controls).

In road transport goods are presented to the border customs authorities immediately after they have entered the customs territory. The person who brought the goods into the customs territory or the person responsible for the carriage of goods is also responsible for the presentation of goods to the customs.

Goods brought into the customs territory of the Community are non-community goods. They are assigned a customs-approved treatment or use. It means that they are placed under a customs procedure or they are assigned any other customs-approved treatment or use. Non-Community goods are subject to customs supervision from the time of their entry to the time of their release into free circulation.

• release for free circulation,
• customs warehousing,
• outward and inward processing,
• processing under customs control,
• temporary admission,
• exportation,
• transit.

• entry into a free zone or free warehouse,
• re-exportation from the customs territory of the Community,
• destruction of goods,
• abandonment of goods to the Exchequer.

All goods intended to be placed under a customs procedure must be covered by a declaration for that customs procedure. Customs declarations in writing are to be made on a form corresponding to the official specimen prescribed for that purpose, i. e. on SAD form. A customs declaration is lodged by a declarant. It is a request to the customs authorities to allow the goods to be placed under the requested customs procedure. A customs declarant is any person making a customs declaration whether on his own behalf or on behalf of another person. A person on whose behalf the customs declaration was made or the person to whom the rights and obligations in respect of a customs procedure have been transferred is called a holder of the customs procedure.

Goods brought into the customs territory preserve the status of non-community goods until they have been released into free circulation. After their release into free circulation goods gain the status of community goods. At the time of releasing goods into free circulation customs duties are to be accounted for according to the Customs Tariff of the Community and eventual/possible Free Trade Agreements unless the declarant does not take the advantage of possible customs relief according to the Customs Law.

Export procedure is to be executed in respect of any goods before they leave the customs territory. There is an exception for goods in transit and goods temporarily exported for processing. The export declaration must be lodged at the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment.

Transit procedure means a procedure during which customs goods are transported through the customs territory or from one place to another place in the customs territory. The procedure starts at the office of dispatch on the ground of a transit declaration and is concluded at the office of destination by placing the goods under another customs procedure.

The purpose of the TIR Convention is to maximise the simplification of transit procedures in road transport by using the international transit document TIR Carnet. This document can be used for vehicles constructed as to fulfil the conditions under the TIR Convention. A guarantee to cover an eventual customs debt resulting from the TIR procedure, is given by the IRU in Geneva. The appropriate Slovenian TIR System Guarantee Association is Intertransport, Ljubljana, which is also authorized for issuing TIR Carnets to Slovenian carriers.

The purpose of the Convention on temporary admission is to simplify procedures on temporary imports of certain kinds of goods (professional equipment, goods for exhibitions, etc.). The ATA Carnet is a customs document to perform temporary importation and temporary exportation and it also serves as a transit document for transit of goods to the country of temporary importation. The ATA System Guarantee Association in Slovenia is the Chamber of Commerce and Industry of Slovenia which is also authorized to issue ATA Carnets.