D.20. Introduction to Customs Basics

 

 

 Two factors :

 

1. Increase of compliance aspects in companies nowadays. Customs matters are fully included in this compliance effort. Customs is not always a compliance issue, but can also be part of an investment/optimization process.

 

2. Slow shift from a multilateral trade environment to national protectionist mechanisms. In parallel, increase of free trade agreements signed by the EU. More opportunities but also more risks

 

Purpose : Helping employees to understand the EU customs union and its regulation. Also, helping employees to grasp the key aspects of customs area and its impact on a company/group of companies.

 

Public : Anyone who is interested or involved in customs matters.

 

Prerequisites in English : minimum B2 level.

 

1 Day  (7h) or 2 Days Traning (14h).

 

How ? Operational approach.

 

Instructor : Admitted to the Paris Bar, the instructor works on all aspects of international trade and customs law, and has acquired a solid expertise in this area since 2015. The instructor joined the big law firm after practicing in the firm’s Brussels office and an international business law firm in London. He provides advisory and litigation services in French and in English in customs law and in various areas of international trade law such as economic sanctions and export control, commercial defence and regulations on excise duties and green taxation. He is based in Paris and works closely with multinational companies and SME's, trade federations and high-level administration representatives. He is used to training in customs matters.

 

 

Training program :

 

Introduction

 

1. Presentation of the EU Customs Union : concept of a customs union, applicable set of norms, competent authorities.

 

2. Importance of customs aspects within the current international trade context and trends (tariff wars, multiplication of FTAs, multiplication of specific customs certifications/status, impact of the potential exit of the UK from the EU customs union).

 

I. Presentation of the customs passport of a good

 

1. Tariff classification: concept, applicable rules, helping tools in the EU (BTIs), correlation between tariff classification and others trade aspects (Dual-use, tariff quotas).

 

2. Customs valuation : concept, transactional value, assists reintegration, applicable rules, helping and securing tools in the EU, correlation with transfer pricing.

 

3. Customs origin : concept of non-preferential origin (compliance duty), concept of preferential origin and Free Trade Agreement (customs optimization), applicable rules, helping and securing tools in the EU (BOI, IMF), origin certification, origin marking

 

For these three concepts, the training will include practical cases determined according the company and its business sector.

 

II. Presentation of customs procedures

 

1. Ordinary procedure - release for free circulation : concept, payment of duties and taxes, customs declaration.

 

2. Specific procedures :

2.1. Transit : concept and key aspects

2.2. Customs warehousing :  concept and key aspects

2.3. Temporary admission : concept and key aspects

2.4. Inward processing: concept and key aspects

2.5. Outward processing: concept and key aspects

 

3. Export : concept, specifities for certain categories of products (Dual-use, CITES).

 

4. Agency within customs procedures : customs representative, direct or indirect liability, tax representation.

 

For these concepts, the training will include practical cases determined according the company and its business sector.

 

III. 21st century customs

 

1. AEO status : concept, criteria, follow-up, benefits and inconveniences.

 

2. Centralized clearance (national and EU): concept, criteria, operational benefits.

 

3. Customs related compliance aspects: export control, economic sanctions.

 

 

Conclusion: How to introduce customs aspects in your company / work processes?

 

 

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