Who is the ‘declarant’ in the context of customs declarations?

A mistake in a declaration can happen very easily. So who is responsible when a mistake happens? The client (the represented party) or the freight forwarder (the representative)?

Incoterms & Customs: common mistakes

Incoterms are delivery terms agreed upon between the buyer and the seller. Since their introduction in 1936, Incoterms have been used worldwide. They are revised every 10 years, with the most recent revision occurring in 2020. Incoterms are also important in the context of customs-related matters. For example, the term determines who is responsible for import and export formalities. Additionally, some of the elements used in calculating the customs value are dependent on the Incoterm. This article describes five common mistakes. Benefit from these insights!

Inward processing procedure: avoiding double import duties

No one wants to pay import duties twice. When you import goods from third countries and process, repair, or modify them within the EU before exporting them again, you normally have to pay import duties when bringing the goods into the EU. Then, upon import into the destination country, you pay duties again. There is a way to avoid this double taxation: the customs procedure inward processing. This article explains what inward processing entails and how you can make use of this procedure.

Arrival of goods by ship or aircraft: temporary storage

The Dutch seaports and airports handle millions of tonnes of goods annually. This includes not only containers and bulk goods, but also millions of small packages. These goods arrive at the ports and then continue their journey inland. The ports are the first point of entry into the EU. This means that certain customs formalities must be completed. After arrival, the goods are initially stored in a temporary storage facility. In this article, we explain what storage in a temporary storage facility entails.

The extinguishment of a customs debt: how does it work?

An "invitation to pay" may sound friendly, but you are obligated to pay the customs debt, mentioned in the invitation to pay. Customs can issue an additional assessment (which is also an invitation to pay) if you have, for instance, declared an incorrect tariff classification, customs value, or origin. If it turns out that the correction by Customs is correct, then the only thing left to do is pay! Customs can also issue an additional assessment if you, as a holder of a customs authorisation, fail to meet the conditions or obligations applicable under the relevant customs procedure. However, the additional assessment can be extinguished in some situations, meaning you might not have to pay the customs debt after all! In this article, I will explain the possibility of the extinguishment of a customs debt.

Customs and VAT clearance for e-commerce

The e-commerce market is growing rapidly, shrinking the distance between suppliers and consumers. With a click of a button, you can order goods from all over the world. The goods are then delivered to your home. Often, you purchase these goods with import duties and VAT included. How exactly does this work?