At DLA Piper, our specialised lawyers can advise you on all aspects of cross-border production and trading of goods. We can make sure that your business benefits from international trade agreements and customs regimes which limit customs costs.
Tax
Both in connection with the import and export of goods, it is relevant to find out how to handle customs issues and apply the relevant regimes preventing double payment of customs duties when goods cross one or more borders. It is difficult to navigate the customs rules, and any failure to understand the rules exposes you to demands for payment of customs duties and undermines your competitiveness. It is therefore a good investment to join forces with an advisor who is always updated on current legislation in or outside the EU.
Our legal advice in the customs area
At DLA Piper, our experienced lawyers can provide you with the following legal services:
- Specific advice on customs rules and customs procedures such as
- customs procedures
- customs demands and liability
- customs value
- tariff quotas
- tariff classification and origin
- refund of customs duties and exemptions
- suspensions
- anti-dumping duties and countervailing duties
- dual use
- Strategic planning in connection with international trade and production
- Review of the internal rules of procedure of your business for the purpose of optimising customs liability and minimising errors
We also advise on VAT, other indirect taxes and direct taxes.
When do you have to pay customs duties?
Customs must be declared for all goods imported from non-EU countries. Customs duties must be calculated and paid in connection with import.
The payment of customs duties is not cost neutral, but has a direct effect on the bottom line. As a result, it is important to know the customs duties payable and ensure their correctness.
At DLA Piper, we can answer all your questions relating to the customs duties affecting your imports and exports.
You have an obligation to provide security for potential and existing customs liability in respect of goods covered by the following customs procedures:
- Goods in transit
- Inward processing
- Outward processing – prior import
- Customs warehouse
- Temporary import
- End-use
We can advise you on when to provide security, who must provide security and what should be covered by such security.
Suspensions, favourable treatment and reliefs
In some situations, various types of favourable customs treatment and reliefs are available.
Autonomous duty suspensions are EU relaxation schemes. The suspensions enable businesses to use raw materials, semi-finished products or components which are not available in the EU or only available to a limited extent, without paying customs duties or against payment of reduced customs duties.
You may request a suspension of customs duties for a specific type of raw material, a semi-finished product or a component. At DLA Piper, we can advise you on how to request a customs suspension.
In certain situations, catering supplies for aircraft, vessels, etc. may be duty-free under the rules on duty-free treatment.
We can advise on which specific goods are covered by these rules and which permits are required.
