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<h3>Carinski postupak 40</h3>
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<h3>Carinski postupak 40</h3>
<span>Uvozni postupak 40 ili uvozno carinjenje robe podrazumijeva puštanje robe u slobodan promet za domaću uporabu nakon plaćanja carinskih davanja, PDV-a i drugih davanja (DMV, antidampinške pristojbe, trošarine,
poljoprivredne pristojbe). </span>
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<h3>Carinski postupak 42 </h3>
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<h3>Carinski postupak 42 </h3>
<span>Carinsko posredovanje namijenjeno je hrvatskim uvoznicima iz zemalja zapadnoga Balkana i ostalih država ne-članica EU:</span>
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<h3>Izvozno carinjenje</h3>
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<h3>Izvozno carinjenje</h3>
<span>Izvozno carinjenje robe ili izvozni carinski postupak znači otpremanje robe iz područja Europske zajednice u treće zemlje. Izvozni carinski postupak omogućuje da roba iz zajednice napusti Europsku zajednicu. </span>
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