Onderwerpen

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, temporary admission, or storage in a customs warehouse – is essential to achieve this. However, this requires good administration and process management.

Excise authorisation

Processing

Customs warehouse

Problems with origin & origin fraud

Along with classification, the origin of a product determines the applicable customs duty rate. But when is a product considered to originate from a specific country? Is a simple processing step sufficient? Often, it is not! Depending on the country of origin or destination, specific and complex rules apply. We are happy to guide you through this maze of regulations to help determine the correct origin.

Administrative penalty

Objection and appeal

The invitation to pay (UTB)

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.

Applying for an authorisation

Issuance of certificates of origin for exports

How to determine the origin of a product

Quickscan for origin

Lower customs duty on imports

Along with classification, the origin of a product determines the applicable customs duty rate. But when is a product considered to originate from a specific country? Is a simple processing step sufficient? Often, it is not! Depending on the country of origin or destination, specific and complex rules apply. We are happy to guide you through this maze of regulations to help determine the correct origin.

Delivery terms

Parts and components

Commodity code

In customs formalities, using the correct commodity code is essential. This code determines the amount of customs duty due, whether a tariff preference (reduced rate) applies and which formalities are required. For instance, an im- or export authorisation might be required or worse the goods are banned due to sanctions. However, determining the correct commodity code, is not always a simple task.

Monitoring

The intention for an UTB

Customs debt