nullInternational Trade - Logistics
&
European Customs ProceduresInternational Trade - Logistics
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European Customs ProceduresMichaël Van Giel
Regional Director
Customs & Excise
Antwerp
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Contents
The European Legislation
Tariff and goods classification
Binding Tariff Information (BTI)
Simplified Customs Procedures
Eu Customs approach on security
Risk management
Pre arrival declaration
Authorized Economic Operator (AEO)
ConclusionnullBelgian CustomsEuropean Customs Legislation
Mission of the European Customs Authorities
Mission of the European Customs Authorities
Protecting the financial interests of the Community and his member states
Protecting the Community from unfair and illegal trade with supporting legitimate business activity
Ensuring the security and safety of the Community and its residents, and the protection of the environment
Maintaining a proper balance between customs controls and facilitation of legitimate tradeTasks of the
European CustomsTasks of the
European Customs
Protect fiscal resources
Combat fraud
Ensure safety and security
Legitimate and facilitatenullScope of the European Customs Legislation27 member states/countries
One Goods Classification
One Customs Tariff
One Customs Legislation
nullLegal Basis
EU Regulation EC 2913/92 - 12/10/1992 (Council) and its implementing provisions regulation EC 2454/93 - 02/07/1993 (Commission)
Community Customs Code (C.C.C.)nullThe entire European Union can be served via the Customs office of your choice
There is no reason for customs shopping
You can save money by deferring duties and taxes
It’s to recommend the use a Single Electronic Access Point for customs procedures
You get customs support and quick physical flow of goods all over Europe
This means for you that …nullSome explanation on common European
Customs proceduresGoods classification
Customs Tariff
Binding Tariff Information
Customs Codenull
Goods Classification
Same Rules all over the European Union
Binding Tariff information (BTI) in case of doubt or to be surenullCustoms TariffOne Customs Tariff in all European Union
Duties the same regardless the port of entryWhat is Binding Tariff Information (BTI)What is Binding Tariff Information (BTI)A tool to assist economic operators to obtain the correct classification for goods they intend to import into the European UnionBinding Tariff Information (BTI)Binding Tariff Information (BTI)Is valid throughout the EU, regardless of the Member State which issued it.
The holder has a legal certainty with regard to tariff classification
Is generally valid for 6 years
All BTI’s are introduced into the European Binding Tariff Information database (EBTI)Binding Tariff Information
By whom & where to obtainBinding Tariff Information
By whom & where to obtainBy whom :
The holder
Any other applicant relied to the holder (consignee, buyer, customs broker…)
Where :
In the member state in which the information is to be used.
In the member state in which the applicant is established
Remark : Not always in the member state in which the goods are unloaded.
Binding Tariff Information
How to obtain?Binding Tariff Information
How to obtain?Application form
To be used for each product separately
Enclose samples
Enclosing samples speeds up the handling of the application
Add information
Documentation, photos, technical information, specifics, web information, confidential information..Binding Tariff Information
Legal BasisBinding Tariff Information
Legal BasisArt. 12 of the EU Customs Code
The customs authorities shall issue binding tariff information on written request
Art. 5 to 14 of the implementing provisions of the EU Customs Code
BTI’s supplied by the customs authorities of a Member State shall become binding on the competent authorities of all the Member States under the same conditions (art. 11)
Simplified Customs ProceduresSimplified Customs Procedures
Temporage Storage
Customs Warehouse
VAT-warehouse
TAX-warehouse (excise)nullTEMPORARY STORAGECustoms procedureTransitCustoms warehousingVAT-warehouseTAX-warehouseDeclaration for free
circulationSimplified proceduresTemporary storageTemporary storageWhen goods enter the customs territory of the EU, they automatically are subject to customs supervision.
They need to be transferred to a customs office or customs-approved location.
They have the right to remain in temporary storage:
45 days when entered by sea
20 days when imported otherwiseTransport = TransitTransport = TransitTransit procedure = moving your goods (transportation) from the port of import to the final destination inside or outside Europe without paying import duties as well as VAT and excise duties
NCTS – new computerised transit system : computer netwerk connecting all the customs offices within Europe Union and the European Free Trade AssociationnullStorage
Customs bonded warehouses
Suspension of taxes + commercial policy measures
Public warehouses available to use by any person
Storage time = unlimitedFree circulation &
Storage VAT - warehousesFree circulation &
Storage VAT - warehousesImport duties and policy measures fulfilled
Suspension of VAT
No prefinancing
Handling of goods possible
Simple use by global VAT-number
European based customs broker will take primary responsabilityFree circulation &
Storage Tax - warehousesFree circulation &
Storage Tax - warehousesImport duties and policy measures fulfilled
Suspension of Excise taxes
Possibility of combined Tax and VAT warehouse
Handling of goods possiblenullSafety and securitynullAdvance electronic cargo information
Consistent risk management
Inspection of high risk containers & cargo
Use of non-intrusive detective equipment
Benefits of business that meet supply chain securityFramework of WCO Standards
To secure and facilitate
Global tradeEu Customs approach on securityEu Customs approach on securityPre arrival declarations
Control Standards
Commonly agreed control standards
Commonly agreed risk indicators
Advanced control equipment
International customs co-operation
Trade Facilitation through the AEO programme
Fast control of containers content by using NII (non-intrusive inspection equipment instead of physically unloading of the container
Eu Customs approach on securityEu Customs approach on securityLegal Basis
EU Regulation 648/2005 and its implementing provisions Regulation 1875/2006Pre-arrival declarationsPre-arrival declarationsWill become mandatory on 01/01/2011
At least 24 hours before the goods are brought into the customs territory of the EU
To lodge in the first port of callPre-arrival declaration
RequirementsPre-arrival declaration
RequirementsA plain language description, precise enough for customs to identify the goods
Descriptions as “auto-parts”, “electronics”, “general cargo”, … cannot be accepted
A list of examples of acceptable and unacceptable description of goods on website EU-TaxudPre-arrival declaration
RequirementsPre-arrival declaration
RequirementsData requirement for entry summary declaration and for siimplified procedures : EU Regulation 1875/2006 – Annex III-30A
Normal procedure :
29 elements required
Simplified procedure for Authorized Economic operators :
Only 20 elements requiredAuthorized Economic Operator
Authorized Economic Operator
Accessible for any economic operator located in the European Union
(carrier - shipping/forwarding/dispatching agent – terminal management – transporter – customs broker – bonded warehouse - consignee – producer ….)
Authorized Economic Operator
BenefitsAuthorized Economic Operator
Benefits
Facilitation for compliant traders
The use of simplifications
A quicker process and release upon arrival
The gateway to secure trade lanes
nullNext step : Green Lanes
Certification of all the successive links within the logistic chain
Mutual customs recognition
Commercial benefits worldwideAuthorised Economic OperatorConclusionConclusionImportation into the European Union will not cause any problems if you look for a partner who is aware of the European Customs legislation
To speed up the release of your goods at arrival in the European Union it is to recommend that you are compliant with the customs administration in your country and that you ask your consignee to be certified as an authorised economic operator
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The best solution :
Partnership
Customer oriented Customs
Customs oriented Customers
nullThank your for your attention
I’m at your service for any further question
Michaël Van Giel
michael.vangiel@minfin.fed.benull