The conditions for reporting goods transport in the Hungarian system were modified by no. 5/2015. (II.27.) NGM rendelet – Decree of the Minister of National Economy
The most important changes / refinements include:
Ekaer applies to activities related to the transport of goods with a vehicle subject to road tax (over 3,5t).
Article 4 – exemptions from the obligation to request an EKAER number:
– Paragraph (1) lists organizations (army, civil defense, humanitarian organizations, etc.) who do not have to request an EKAER number
– Paragraph (2) lists goods its road transportation is not subject to EKAER:
(a) goods registered as goods subject to excise duty
(b) goods under customs control
(c) goods which are transported under EU Waste Regulation No 1013/2006 / EC
(d) goods which are authorized to trade in metals
(e) goods belonging to medicinal products and medicinal products for human consumption
(f) goods carried by the postal service
g) goods that do not belong to the high-risk goods and the weight of this non-hazardous goods for the same consignee / consignor does not exceed the 2 500 kg and its total non-tax value does not exceed 5 million HUF
(h) goods that are classified as hazardous goods and their weight does not exceed 500 kg and its total non-tax value does not exceed 1 million HUF.
EKAER exception exception rules
Exceptions (eg on national goods transport less than 20 km) are granted on the basis of a request from the Tax and Customs Administration for a period of 1 year.
If the simplified reporting mode is enabled, the sender and the recipient of the goods and vehicle registration number must be mentioned.
Identify the person who is required to report the carriage of goods from the EU to HU
In this case, the EKAER number will require the recipient of the imported goods (Hungarian tax entity). Any changes to the submitted data should be immediately delayed.
Identify the person who is required to report the transport of goods from HU to the EU
In this case, the EKAER will require the consignor of the exported goods (the Hungarian tax entity).
Identify the person who is required to report goods inland
In this case, the EKAER will require the goods dispatcher.
Reporting and reporting policy
The necessary data of the transported goods shall be reported by the authorized tax entity or the person authorized by it. Some data (§ 14, paragraph (2) -SPZ, gross weight, name and tariff, classification of goods) may be changed.
EKAER issue rules
The EKAER number is valid for 15 days from the date of issue. If goods are not transported during the period of validity (15 days), they may be canceled.
This Decree entered into force on 1.3.2015, except for the provisions of the Guarantee Guarantee (effective 11.3.2015), paragraphs describing the possibility of obtaining exemptions from the application of the EKAER number – a simplified procedure for “large” companies (valid from 1.4.2015. ), and the paragraphs describing the mode of transport of the “collector” (effective from 1.6.2015).