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Customs guide

Customs Guide

A clear overview of the key customs issues and their legal significance.

Contracts & liability

Import and export often involve several parties, such as suppliers, buyers, freight forwarders, carriers and customs representatives. If agreements on rep...

UTB’s & recovery of duties

When a customs debt arises, this customs debt will be levied via an invitation to pay (also referred to as UTB). Such an invitation to pay can come as a c...

Declaration & representation

Declarations require expertise. Although anyone can technically submit a customs declaration, only a specialist has the expertise to take into account the...

Classification

In customs formalities, using the correct commodity code is essential. This code determines the amount of customs duty due, whether a tariff preference (r...

Customs value

The customs value is essential for calculating the amount of customs duties. Various elements can influence the customs value, such as transport costs, ro...

Origin

Along with classification, the origin of a product determines the applicable customs duty rate. But when is a product considered to originate from a speci...

E-commerce

Consumers and companies are increasingly ordering goods via e-commerce. Within customs practice, e-commerce is also a significant topic, as it leads to en...

Authorisations & Customs planning

Paying the correct amount of import duties, not too much, not too little. And not paying at all if it’s not necessary. Optimal use of customs procedures –...

AEO & compliance

Nowadays, AEO and compliance are indispensable in international trade. However, this does not mean that the maintenance of the AEO authorisation and/or re...

Fines & criminal law

It could happen to anyone; despite believing that you submitted accurate declarations, it turns out this was not the case. The customs authority and the p...

Export control

The export of military goods and dual-use goods is subject to strict conditions. Also in view of various political and trade tensi...

Excise & VAT

These taxes apply to international trade and not only to imports. Some taxes are only applicable when goods cross the external border of the European Unio...

Product & food safety

In the context of importing and exporting food and consumer goods, various additional conditions and formalities...

Sustainability (ESG)

Combating climate change is the order of the day currently. Whether it is installing solar panels or reducing your own carbon footprint. One of the EU’s g...

WOB/WOO

Customs Knowledge stands for knowledge for a reason! To stay fully informed, we don’t hesitate to request the government to actively share informati...

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