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.
Applying for a customs authorisation often involves more than simply submitting a request to Customs.
You will need to first assess whether your company meets the necessary conditions to qualify for a specific authorisation. Once your company holds the appropriate authorisations, customs processes can often be simplified, thereby accelerating overall logistical handling.
Obtaining an authorisation requires considerable time. The inspector will conduct an initial investigation to assess whether your company meets the conditions for the requested authorisation.
For certain authorisations, you may need to provide a financial guarantee. If you hold an AEO authorisation, this guarantee is often reduced or not required at all. For more information about AEO, please visit our website.
Frequently requested authorisations include, in addition to AEO and customs warehouse authorisations, inward processing, outward processing, and end use authorisations.
1. Use the EU Trader Portal or EU Customs Trader Portal to apply for authorisations
To apply for customs authorisations, you will need access via the EU Trader Portal or EU Customs Trader Portal. For this, you will need eRecognition. Some authorisations still have to be applied for on paper via a form on Customs’ website. Please see Customs’ website for an overview.
2. Verify that the issued authorisation matches your application
It may happen that the authorisation specifies a different value, quantity, or goods codes than what you applied for. Additionally, the authorisation might have been issued to the wrong entity (e.g., with an incorrect EORI number). Such issues can lead to complications, such as being allowed to place fewer goods under the scheme than planned. If you are unaware of these discrepancies, it could result in an additional assessment. If you disagree with the issued authorisation, you can file an objection or request a modification.
3. Periodically confirm compliance with all authorisation conditions and obligations
During internal audits, check whether your company still meets all the conditions and obligations of the authorisation. For instance, verify whether the bill of discharge was submitted on time, whether the correct goods were placed under the procedure, and whether the issued authorisation still suffices or needs expansion. These are aspects you can determine during internal audits. Based on these findings, you can take timely action, such as applying for an extension of the authorisation.
4. Arrange for an external audit
To gain a comprehensive and objective perspective, it may be beneficial to conduct an external audit. While you can perform various internal audits yourself, this approach might lack objectivity. Having an external audit performed offers numerous advantages. How do you verify that you always meet all authorisation conditions? Does everyone in your company know which goods may be placed under the procedure? Do you detect in time if incorrect or excessive goods are placed under the procedure?
During an external audit, we not only verify that everything is compliant but also provide tips and tricks. This may include suggestions for reducing guarantees, agreeing on individual conditions with Customs, or drafting procedures.
