Customs and Excise Duties
Customs Duties
Customs value, tariff code, origin and preference. We keep your trade in goods legally secure and customs-cost-optimised - from contract drafting through to customs audits.
Customs and Excise Duties
Customs value, tariff code, origin and preference. We keep your trade in goods legally secure and customs-cost-optimised - from contract drafting through to customs audits.
Customs law is one of the most complex areas of commercial law. Every import and every export touches on numerous regulations - from the Union Customs Code to the Combined Nomenclature to preference and origin rules. Errors can quickly lead to surcharges, fines or loss of authorisations.
We advise you on all customs law matters - with a clear view of your processes, consistent legal security and measurable savings on customs costs. The three focus areas below form the core of our customs advisory, supplemented by numerous further services relating to AEO, customs simplifications and customs compliance.
Customs law is rarely only an operational question - it often has a decisive impact on margins and competitiveness. Those who determine customs value accurately, classify their goods correctly and actively use preferences can achieve significant advantages over less well-prepared market participants. Conversely, incorrect declarations, wrong tariff codes or inadequate proofs of origin put your entire supply chain at risk.
As certified specialist advisers for customs and excise duties, we combine in-depth legal knowledge with an understanding of your operational processes. We think through customs questions consistently from contract drafting through to the actual transaction.
Your expert
CEO
Tax Consultant, Bachelor of Arts, Expert Adviser for International Taxation, Expert Adviser for Customs and Excise Duties
Three subject areas are at the centre of our customs advisory. They form the basis for all further questions.
Customs valuation is the process of determining the value of goods that serves as the basis for calculating customs duties, import VAT and further charges. We advise and support companies on customs valuation and make recommendations on how to influence the subsequent customs valuation positively, already at the stage of contract drafting.
Tariff classification means assigning goods to the correct customs tariff code. This determines the duty rate, trade policy measures and import restrictions. We advise and support you on correct classification and provide valuable guidance on how to influence the subsequent classification positively, already at the design stage of product assortments.
Correct proofs of preference and origin allow companies to reduce customs costs, increase margins and provide competitive advantages to their customers, taking both preferential and non-preferential origin into account. We produce or review your preference calculations and organisational instructions, and advise you on all questions that arise.
In addition to our three focus areas, we accompany you in all further customs law matters - from simplifications and authorisations through to international security standards.
Customs Simplifications
Simplified customs declarations (Art. 166 UCC), entry in the records (Art. 182 UCC) and centralised clearance (Art. 179 UCC)
Customs Authorisations
Customs warehousing, inward and outward processing - avoidance or deferral of import duties
Authorised Economic Operator (AEO)
Applications and ongoing support for AEO C, AEO S and AEO C+S - internationally recognised in Switzerland, Norway, Japan, the USA and China
Customs Compliance
Establishment of internal control systems, documentation of processes and staff awareness training
Customs Audits
Preparation for customs inspections, defence against unjustified claims and protection of your company's rights
Cross-Border VAT
VAT registration, advance returns, recapitulative statements and Intrastat for imports and exports
Fiscal Representation
VAT representation of foreign companies without a German permanent establishment
Agricultural Market Regulation
Assessment of licence obligations, import and export licences, and duty rate determination for agricultural products
Answers to the most important questions on customs valuation, tariff classification and origin of goods.
Your question is not listed? Get in touch with usCustoms value forms the basis of assessment for import duties and is determined primarily using the transaction value method. The decisive factor is the price actually paid or payable for the goods when they are brought into the customs territory of the EU, increased by certain additions under Art. 71 UCC (such as transport and insurance costs to the first destination) and reduced by deductible costs under Art. 72 UCC. We review your supply chains and contracts and ensure a legally secure and economically optimal valuation.
Import duty is calculated by multiplying the customs value by the third-country duty rate applicable to the relevant tariff heading according to the Electronic Customs Tariff (EZT-Online). Anti-dumping or countervailing duties and import VAT may also apply. Preference agreements can reduce the duty rate to zero if origin of goods is proven. We calculate the duty burden on your imports in advance and identify potential savings.
The Union Customs Code provides for six sequential methods. The primary method is the transaction value method, followed by the transaction value of identical or similar goods, the deductive method, the computed value method and the fall-back method. Which method applies depends on the particular supply situation, in particular whether the seller and buyer are related. We select the appropriate method with you and document it in an audit-proof manner.
The check begins with a thorough recording of the material, composition, function and use of the goods, followed by the systematic application of the General Rules for the Interpretation of the Combined Nomenclature. For doubtful cases, we apply for a Binding Tariff Information (BTI) on your behalf, which has binding effect throughout the EU and provides legally secure clarity. This helps to avoid tariff disputes and surcharges.
The code number results from the classification of goods into the Combined Nomenclature on the basis of objective product characteristics. The Explanatory Notes to the Harmonised System, classification regulations and the case law of the ECJ serve as interpretative aids. Complex products such as machinery, textiles or chemical products often require case-by-case decisions. We accompany you through the systematic classification process and represent you in disputed classifications before the customs authorities.
Current code numbers can be found in the Electronic Customs Tariff (EZT-Online) of the German customs administration and in the EU database TARIC. Both systems contain not only the nomenclature but also duty rates, trade policy measures, anti-dumping rules and import restrictions. On request, we compile an individual tariff catalogue for your imported goods, including all relevant measures.
Origin of goods is determined by where goods were wholly obtained or sufficiently processed or worked. A distinction must be made between preferential origin (the basis for duty concessions under free trade agreements) and non-preferential origin (the basis for trade policy measures). Each agreement contains its own list rules, such as changes of tariff heading or value-added percentages. We analyse your manufacturing processes and produce audit-proof preference calculations.
Origin of goods is a key factor in determining your customs burden and therefore your competitiveness. In the case of preferential origin, free trade agreements allow for reduced or zero duty rates. Non-preferential origin is relevant for anti-dumping duties, import bans and origin markings. An incorrect origin declaration can lead to surcharges, fines and loss of preferences.
A Binding Origin Information (BOI) is applied for in writing at the competent principal customs office. It provides legally secure clarity regarding the preferential or non-preferential origin of a specific product and is binding on the customs authority for three years. Detailed information about the manufacturing process, input materials and their origin is required. We prepare the application for you and accompany the procedure until the decision is issued.
Whether customs valuation, tariff classification, origin of goods, AEO status or customs audit - speak to our specialist advisers for customs and excise duties. The initial consultation is free of charge.