Customs

Customs classification determines the commodity code of a product. The correct classification is essential for applying the right customs duties and for determining eligibility for preferential tariffs, anti-dumping measures, and countervailing duties. We support our clients with classification matters both proactively and in litigation.

The origin of a product is critical for determining applicable customs duties, preferential tariff treatment, and the imposition of anti-dumping or countervailing duties. We support our clients with origin matters both proactively and in litigation, ensuring the correct origin is declared and that the benefits of free trade agreements are properly applied. This includes assessments of the nature and extent of processing, the origin of input materials, the relevant rules of origin under EU law and applicable free trade agreements. Where needed, we coordinate origin investigations directly with third-country manufacturers or exporters to complement or respond to inquiries by the European Anti-Fraud Office (OLAF).

The customs value of goods forms the basis for calculating customs duties, import taxes, and sanction fees. Ensuring the correct customs value is critical to compliance and cost-efficiency. We support our clients with customs value matters both proactively and in litigation. This include identifying costs that should be excluded from the customs value, evaluating delivery terms and their impact on customs value, preparing customs valuation declarations for imports above the relevant threshold, applying alternative customs valuation methods when required, reviewing transport routes and allocating transport-related costs appropriately, and aligning customs valuation with intra-group transfer pricing, in close cooperation with our transfer pricing specialists.

In addition to the procedure – release for free circulation – commonly known as import, we advise on the so-called special procedures both proactively and in litigation. This include drafting applications and ensuring that the relevant conditions and applicable provisions are met regarding for example inward processing, outward processing, customs warehousing, end-use, temporary admission and transit.

In addition to customs duties, goods released for free circulation are generally subject to VAT on import. We support our clients with import VAT matters both proactively and in litigation. This includes appeals against decisions by customs and tax authorities concerning the appointment of VAT debtors in cases of customs non-compliance. We also advise on the correct handling of VAT within special customs procedures to ensure compliance and cost-efficiency. In addition, we support e-commerce businesses with the Import One Stop Shop (IOSS) scheme for distance sales of low-value consignments and regularly advise industry bodies on developments such as the lock-in effect of import VAT.

To achieve cost-saving customs management, we review our clients’ purchasing, logistics and customs management, as well as the possibilities of applying customs suspensions, free trade agreements and various customs procedures. This include review of flow of goods, applications for Authorized Economic Operator (AEO), internal pre-audits, Binding Tariff Information (BTI), Binding Origin Information (BOI), Comprehensive Guarantee Authorization, Deferred Payment Option (DPO) and applications for duty relief and tariff quotas.

In addition to customs and VAT requirements, companies must comply with an expanding set of EU regulations related to sustainability, responsible supply chains and foreign investment screening. We assist clients with all aspects of compliance with frameworks such as the Carbon Border Adjustment Mechanism (CBAM), the EU Deforestation Regulation (EUDR), battery regulations, and rules on strategic products and product safety and on the EU framework for foreign direct investment (FDI) screening. Across all areas, we help clients align internal processes with regulatory requirements, ensuring efficient and accurate compliance while anticipating future developments and minimizing risk.

We provide a complete reporting tool – BAMTool – for importers, customs agents, and consultants. BAMTool reports, facilitates, and achieves full compliance in all matters CBAM. BAMTool requires no additional resources for reporting, meets the needs of the clients third country suppliers, and fulfills all CBAM obligations. BAMTool is automated, based on existing import data statistics and is suitable for client companies of all sizes.