Customs authorities play an important role in the international trade supply chain. In addition to inspecting documents and goods when these enter or leave the European Union, Customs authorities also perform administrative checks, for example Customs controls, Customs audits, Customs reviews, Customs assessments, Customs analyses, or export controls. These control procedures are frequently automated. Where possible, Customs authorities will rely on the control measures that a company has put in place itself to ensure its customs processes are accurate, complete, adhere to deadlines and verifiable. Concepts such as customs compliant, customs framework, customs control framework and AEO framework have become commonplace.
Companies want to ensure they are compliant in many areas, e.g., Customs, excise duties, consumption tax, anti-dumping duties, motor vehicle tax, but also regarding simplified customs procedures such as the customs warehouse, inward processing, outward processing, specific end use and AEO.
We can help your company set up a customs control framework, including setting up, carrying out and assisting with internal and external audits (e.g. administrative inspections by Customs), self‑assessment (e.g. AEO), monitoring, random statistical sampling and post-clearance Customs audits. Where appropriate, specific customs issues can be focused on, for example tariff analysis, origin analysis or analysis of the customs value, either separately or in combination with transfer pricing and VAT. And we can of course also provide tailor-made training programs for your staff regarding all the above matters.
