International Trade & Logistics - English with photo's-2

nullInternational Trade - Logistics & European Customs ProceduresInternational Trade - Logistics & European Customs ProceduresMichaël Van Giel Regional Director Customs & Excise Antwerp null 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 null 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