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.

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.

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.