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Change in the customs legislation in Hungary

Change in the customs legislation in Hungary

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Currently the provisions of the Act on the General Rules of Administrative Proceedings and Services are applicable as underlying rules in most of the procedural matters in respect of administrative customs.

However, since this act is abrogated as of 1 January 2018, necessary procedural provisions must be implemented in the Hungarian Act on Customs. The legislation of customs is already a special area, since a substantial part of it are the provisions of the EU law being directly applicable, while the local rules of the Member States are for the purpose of facilitating the implementation and application of the EU law. The current three-level regulatory system (i.e. the EU regulations, the Hungarian Customs Act and the Act on the General Rules of Administrative Proceedings and Services) will now be a two-level system as a result of this modification. 

On the basis of the bill, the extended Customs Act will contain the procedural matters of the administrative customs, in particular the fundamental principles and the general rules of procedures. The modification also defines the detailed rules of the seizure, the confiscation, the protection of proprietary data and customs secrets, the remedies and the types of the sanctions. There has been a change in the rules of the representation and the customs audits as well. The modified Customs Act is effective as of 1 January 2018.

By Eszter Kamocsay-Berta, Partner, KCG Partners Law Firm

Hungary Knowledge Partner

Nagy és Trócsányi was founded in 1991, turned into limited professional partnership (in Hungarian: ügyvédi iroda) in 1992, with the aim of offering sophisticated legal services. The firm continues to seek excellence in a comprehensive and modern practice, which spans international commercial and business law. 

The firm’s lawyers provide clients with advice and representation in an active, thoughtful and ethical manner, with a real understanding of clients‘ business needs and the markets in which they operate.

The firm is one of the largest home-grown independent law firms in Hungary. Currently Nagy és Trócsányi has 26 lawyers out of which there are 8 active partners. All partners are equity partners.

Nagy és Trócsányi is a legal entity and registered with the Budapest Bar Association. All lawyers of the Budapest office are either members of, or registered as clerks with, the Budapest Bar Association. Several of the firm’s lawyers are admitted attorneys or registered as legal consultants in New York.

The firm advises a broad range of clients, including numerous multinational corporations. 

Our activity focuses on the following practice areas: M&A, company law, litigation and dispute resolution, real estate law, banking and finance, project financing, insolvency and restructuring, venture capital investment, taxation, competition, utilities, energy, media and telecommunication.

Nagy és Trócsányi is the exclusive member firm in Hungary for Lex Mundi – the world’s leading network of independent law firms with in-depth experience in 100+countries worldwide.

The firm advises a broad range of clients, including numerous multinational corporations. Among our key clients are: OTP Bank, Sberbank, Erste Bank, Scania, KS ORKA, Mannvit, DAF Trucks, Booking.com, Museum of Fine Arts of Budapest, Hungarian Post Pte Ltd, Hiventures, Strabag, CPI Hungary, Givaudan, Marks & Spencer, CBA.

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