Publications

Exporteur moet in de EU zijn gevestigd

De Nederlandse Douane maakte 1 oktober 2019 bekend dat alleen een in de EU gevestigde exporteur in de uitvoeraangifte mag worden vermeld. Vanaf 1 januari 2021 gaat de Douane hierop handhaven. De Douane heeft de ingangsdatum meerdere malen uitgesteld vanwege de coronamaatregelen, maar ook zodat het bedrijfsleven meer tijd had om zich voor te bereiden op de nieuwe situatie. De wijziging heeft grote gevolgen voor buiten de EU gevestigde partijen bij uitvoer.

Mergers and acquisitions: transfer of customs authorisations

Whether the economy is doing well or poorly, mergers and acquisitions are always there. Such a merger or acquisition not only has economic and legal impacts, but it also often changes the customs and excise organisation. Even if the operations and procedures do not change, customs authorisations, registrations, and permissions must be adjusted. A timely and structured approach is necessary to prevent delays in a merger or acquisition. Using a case study, we illustrate a successful approach.

An incorrect certificate of origin: what now?

You are trading with a customer outside the EU and this customer is requesting a certificate of origin. Before you can determine which certificate you need, you must first determine whether your customer needs the certificate to demonstrate preferential or non-preferential origin. If your customer wants to apply a preferential tariff, you will have to demonstrate preferential origin. The correct preferential certificate of origin is then determined by the country to which you want to send the goods. An incorrect certificate of origin may result in your customer having to pay more than expected when importing the product.

Anti-dumping duties: retroactive application and suspended verification

You are a happy person! You have imported goods from Indonesia at a great price. You are very pleased with how the import process went, as you only had to pay import duties and there were no anti-dumping duties applicable. This would have been different if the goods had come from China, as anti-dumping duties would have been applicable applied. However, since the same goods came from Indonesia, you have no problem. Nevertheless, you are walking on thin ice, as evidenced by the case law of the Court of Justice. An anti-dumping duty can be applied retroactively. Additionally, a customs agent faces extra risks with a declaration for goods that may be subject to an anti-dumping duty if it receives the status of 'suspended verification'.

Ten tips & tricks for a successful objection

Despite the fact that almost every company strives to make accurate customs declarations, this does not mean that Customs always agrees with the declarant. This results in thousands of objection procedures with Customs. Many objections are rejected, while some are granted. To successfully conclude an objection procedure, several legal requirements must be met. Additionally, there are various success factors that increase the chances of your objection being granted. Below, we have listed ten tips and tricks for a successful objection procedure.

Anti-dumping duties: not always a foregone conclusion!

In certain cases, Customs imposes anti-dumping duties. These duties are designed to counteract the practice of selling products on the European market at a (too) low price. Such anti-dumping duties are established at the request of the European market, and a comprehensive procedure must be followed before the duty can be imposed. In recent years, the Court of Justice has ruled on several occasions that regulations imposing anti-dumping duties were invalid. This means that the anti-dumping duty was – retrospectively – not owed. In such cases, you must make sure to file a timely objection or request a refund.