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Product & food safety
In the context of importing and exporting food and consumer goods, various additional conditions and formalities apply. Examples include veterinary or phytosanitary inspections, a health certificate, or CE marking. Enforcement in product and food safety is very stringent. Even the smallest error can lead to significant consequences, such as refusal of goods in the EU, a recall, or destruction.
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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 – such as transit, inward processing or temporary storage in a customs warehouse – is essential to achieve this. However, this requires good administration and process management.
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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 complete surprise. In many cases, Customs' position may not be correct. Therefore, you have the right to initiate an objection procedure against Customs, and if necessary, file an appeal. Consider questions such as whether the UTB was issued to the correct party, whether the right to defense was violated, or whether the correct legal basis was used by Customs.
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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, royalties, or a discount. It becomes particularly complex when multiple transactions are involved in a chain or in the case of inter-company transactions. These factors often lead to significant debate regarding the determination of the customs value.
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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 retaining a high compliance level is straightforward. Procedures, internal controls, audits and monitoring are key themes in this respect. Furthermore, an AEO- or Compliance Control Framework can help to ensure compliance completely.
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CBAM & Sustainability
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 goals is to be climate neutral in 2050. This means that a number of steps have to be taken to realize this goal. One of those steps is to limit carbon emissions. Steps already have been taken regarding production in the EU.
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Classification
In customs formalities the correct commodity code is of great importance. These codes are used by customs officers worldwide to determine the number of customs duties, whether a preferential rate (lower duty) applies, and which formalities are applicable. These may be, for example, requirement of an import or export authorisation, or even an import ban. The commodity code consists of several digits or numbers, the first of those 6 numbers are (largely) harmonised worldwide.
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Declarations & representation
Declarations require expertise. Although anyone can technically submit a customs declaration, only a specialist has the expertise to take into account the variety of obligations, authorisations or product specifics and exceptions of customs law. For this reason there are organisations specialised in customs formalities, who can act as a representative, the customs broker. The customs broker translates the relevant data into the customs declaration, with or without representation. We recommend making clear agreements with all parties in the supply chain to ensure the declaration is made true and correct by the right party. We often see that when it turns out that the declaration was incorrect, a discussion starts, regarding the responsibilities of the various parties involved. Try to pre-empt this by hiring a customs broker and making clear agreements between parties and with the broker.
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E-commerce
Consumers and companies alike order their goods increasingly often via e-commerce. E-commerce is an important theme also for Customs as this leads to totally different processes and risks. Media reports reveal large-scale VAT frauds with respect to this, but customs value and the correctness of the commodity code are re-occurring issues in e-commerce. There are, however, plenty of parties that do want to submit their declarations correctly, particularly within e-commerce.
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Excise & VAT
Taxes impact international trade. Some taxes only apply when goods cross the EU border, e.g. import duty. Other taxes such as consumption taxes apply both for goods crossing intra-EU borders and the EU border. Customs authorities play an important role in the levy of these taxes.
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Export control
The export of military goods and dual-use goods is subject to strict conditions. Also in view of various political and trade tensions there is an increasing focus on export-control measures and penalties. Violations of these regulations have far-reaching consequences. Not only criminal penalties, but the Public Prosecution Service increasingly often opts for naming & shaming.
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Fines & criminal law
It could happen to anyone; you thought you had submitted the declaration correctly, but it turns out you made some mistakes. Customs and the Public Prosecution have extensive powers of enforcement. This could be an administrative penalty, fiscal penalty or prosecution at a criminal court. What are your rights and obligations here? What can you best do in such situations?
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Origin
The origin of a product is one of the base elements to determine the amount of customs duties due. Thus one of the steps is to determine the origin. When does a product get the origin of a country? Depending on the country of origin or the product’s destination, specific and complex regulations apply. We would like to help you to find your way through all the rules and to determine the correct origin.