Aangifte & vertegenwoordiging

Declarations require expertise. Although anyone can technically submit a customs declaration, only a specialist has the expertise to take into account the variety of obligations, authorisations or product specifics and exceptions of customs law. For this reason there are organisations specialised in customs formalities, who can act as a representative, the customs broker. The customs broker translates the relevant data into the customs declaration, with or without representation. We recommend making clear agreements with all parties in the supply chain to ensure the declaration is made true and correct by the right party. We often see that when it turns out that the declaration was incorrect, a discussion starts, regarding the responsibilities of the various parties involved. Try to pre-empt this by hiring a customs broker and making clear agreements between parties and with the broker.

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Many customs declarations are submitted every day. They can be submitted per transaction or periodically. The customs authorities have various systems for submitting customs declarations and are updated periodically such as AGS and DECO.

The AGS system is used for several declarations, such as import and export declarations. In the near future AGS will be replaced by DMS (Customs Declaration Management System). This change has an enormous impact on several types of declarations. In particular it will affect the automated periodic declaration (GPA) and the written periodic declaration (SPA).

A simplified declaration system exists for e-commerce shipments. These e-commerce declarations have to be submitted via DECO.

You canfile declarations yourself, but you can also use a representative. Read more about this on our website.

Customs declarations contain a lot of data. The commodity code, value and origin of the goods, the quantities and weights, all these aspects are important elements in the declaration. If you are a forwarding agent and submit declarations on behalf of a principal, you will receive (part of) the data from your principal. If you file declarations in your own name and for your own account, you will also have certain data at your disposal. Who is responsible for the data? What happens if the data is incorrect?

We strongly advise you to make sure that you have the correct data available. Record whether you or your principal keeps the data. 

Publications

Customs practice: Bankrupt and moving on!

As an employee or entrepreneur, you probably prefer to be focused on the daily business. Closing good deals, running the core business in the most efficient way and optimising the various processes. All with the aim of establishing a business with continuity. An understandable choice, but it is of great importance to pay attention to the foundation of your company as well. This is certainly the case if a company carries out customs activities.

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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!

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