Customs and Foreign Trade Legislation
We ensure customs compliance in your import and export processes and reduce penalty risks arising from valuation and tariff classification.
Customs and foreign trade legislation is decisive for importing and exporting businesses in terms of both cost and penalty exposure. Errors in customs value, tariff classification and origin can turn into high-value assessments during post-clearance audits carried out years later.
We assess the tax dimension of foreign trade transactions together with the customs legislation and represent your business in proceedings before the customs and tax administrations.
Scope of Our Service
- Authorised economic operator certification process and annual reporting
- Customs and foreign trade legislation advisory
- Foreign trade accounting
- Tax legislation connected with foreign trade (withholding, VAT, stamp duty)
- VAT and SCT legislation and refund procedures
- Export transactions and the inward processing regime
- Advisory in customs settlement and customs litigation processes
- Advisory during inspection by customs inspectors
- Reviews of valuation, tariff, preferential regime and origin
- Reviews of temporary importation, temporary exportation and returned goods
- Warehouse and transit regime reviews
- Review of free zone transactions
- Repayment and remission applications
Frequently Asked Questions
The transaction value method is the primary approach. However, royalties, licence fees, freight, insurance and certain assist costs may need to be added to the value. These additions are the most frequent subject of challenge.
It provides simplified procedures, reduced document and physical inspection rates, blue line treatment and faster clearance. It creates measurable savings in logistics costs.
An objection must be lodged within the statutory period from the date of service. Once the deadline passes, the administrative objection route closes and only litigation remains.
It is the customs administration's review of the accuracy of declarations through company records after the transaction has been completed. Because earlier years are examined, assessment amounts can be high.
Failing to close the commitment account within the deadline. Certificates that are not closed lead to the uncollected taxes being demanded together with late payment interest.