Our experienced customs personnel seamlessly integrate into your organization, becoming an integral part of your team.

Collaboratively, we safeguard the ongoing operations of your customs department, initiate the establishment of your customs functions, and devise strategic solutions to address your customs-related challenges.

We offer guidance, instruction, and support to your company in the following areas:

• The facilitation of Authorized Economic Operator (AEO) license applications;
• The regular assessment and monitoring of your AEO status; and
• The execution of GAP analyses and/or enhancement initiatives.

During a GAP analysis, our role is to meticulously evaluate your compliance with AEO criteria, identifying areas where your operations align with these standards and pinpointing opportunities for refinement. This process entails a thorough comparison between your current operational practices and the optimal standards desired under AEO regulations, illuminating any discrepancies and highlighting potential areas for improvement.

Should discrepancies be identified that indicate your operations do not entirely conform to AEO standards, we will recommend and facilitate the initiation of a targeted improvement strategy to address these gaps, ensuring your business meets and maintains the requisite level of compliance.

Our training sessions and workshops, covering topics such as AEO, classification, and origin, are tailored specifically to meet the needs of your business and the knowledge level of your (customs) personnel.

These training programs can be conducted either online or at your premises, offering flexibility to accommodate your specific requirements.

During the Customs Scan, we clarify the current state of your Customs activities for senior management. We achieve this by reviewing your business processes, interviewing relevant employees, and analyzing customs data*.

The outcome of the Customs Scan is provided in the form of a report. This report addresses, among other things, the following components:

• Which goods, services, and/or activities incur the highest costs;
• Potential risks;
• Potential cost savings;
• Potential simplifications.

*) We request this data on behalf of the company from Customs

Special customs arrangements (bijzondere douaneregelingen) are provisions under customs law that allow businesses to manage taxes and duties more efficiently when importing, exporting, or moving goods. These arrangements offer significant advantages in terms of cash flow, taxation, and logistics, helping businesses optimize their operations and reduce costs. Key examples include:

1. Customs Warehousing: Allows imported goods to be stored in a facility without paying duties and taxes until the goods are released for domestic consumption. This can be particularly beneficial for businesses that import goods in bulk and sell them over time.

2. Inward Processing: Permits the import of materials for manufacturing or processing without paying duties, provided the final product is exported. This is ideal for companies that import components, process or manufacture them, and then export the finished product.

3. Outward Processing: Allows goods to be temporarily exported for processing or repair outside the EU, with the processed goods re-imported under partial or full relief from duties. This arrangement supports businesses that need to send goods abroad for specialized processing not available domestically.

4. Temporary Admission: Enables goods to be brought into a customs territory temporarily with full or partial relief from import duties and taxes. This is useful for items like exhibition materials, professional equipment, or items for testing.

5. End Use: Allows goods to be imported for a specific use at a reduced or zero rate of duty. This is applicable to goods that are intended for specific purposes, such as aircraft parts for maintenance.

6. Transit: Facilitates the movement of goods through a customs territory or between two points in the customs territory, under customs control, without the payment of duties until the goods reach their final destination.

Understanding and utilizing these special customs arrangements can significantly benefit businesses involved in international trade by reducing costs, simplifying logistics, and enhancing compliance with customs regulations.

However, in addition to the benefits, it is also necessary to consider a number of obligations such as administration, monitoring, and maintaining the knowledge level of employees.

If your company wishes to implement a special (Customs) arrangement or wants to explore potential opportunities, we can support you in various ways:

• Developing a business case on which senior management can make an informed decision to implement or not implement the arrangement;
• Software selection, determining the best choice based on your current administration and the scope of the customs arrangement;
• Applying for the required permits;
• Communicating with Customs authorities;
• Writing the necessary Customs processes;
• Project management: leading the work of various teams to achieve all project goals and ensure that activities are well-coordinated.

The services of a Customs Broker are necessary if your company does not have the required knowledge, software, and/or permits.

However, keep in mind that while the work is delegated, your company remains responsible for the consequences of the declaration.

Therefore, it is important to actively manage these brokers. You should start as early as possible, and this process can be divided into two phases.

1. Broker Selection
Select your brokers carefully and establish clear (contractual) agreements, possibly supplemented with work instructions.

2. Broker Management
Maintain periodic contact with your brokers and regularly audit their work.

In addition to broker management, it is crucial to ensure that the internal processes underlying customs declarations are in order.

1. Accurate and Complete Customs Data
Consider elements such as Customs Value, Commodity Code, and Origin.

2. Administration
This includes procedures for the storage (both physical and electronic) of relevant documents, document management, and traceability (audit trail). Some documents must be retained by law, but it is also important to maintain additional records.

For example, a document containing product information and the reasoning behind the classification of goods. When all required data is properly recorded and archived, it helps prevent delays in the flow of goods and simplifies the execution of periodic audits.

Classification involves assigning goods to the global Harmonized System (HS) and the more specific lists established by individual countries or Customs Unions. For the Netherlands and all other EU member states, this is the European Combined Nomenclature.

By classifying goods, you determine a commodity code that is used in customs declarations. Based on this code, customs authorities and other stakeholders worldwide can identify the goods they are dealing with.

The commodity code is linked to factors such as the applicable import duty rate. Additionally, it provides insight into any conditions or obligations that may apply to the import, export, or transportation of the goods.

We can support your company in various ways when it comes to classifying goods, including:

1. Classifying your product catalog;
2. Requesting Binding Tariff Information (BTI) from Customs      Authorities to ensure legal certainty regarding classification  accuracy;
3. Classification improvement projects;
4. Periodic audits of your classification master data;
5. Providing customized training sessions;
6. Developing classification process documentation.

In addition to classification and value, origin also plays a crucial role when importing and, in some cases, exporting goods.

Many trade measures are based on the origin, and sometimes even the provenance, of goods.

When determining the origin of goods, two types of rules are distinguished: non-preferential and preferential origin rules.

• Preferential Origin: These specific origin rules are established in autonomous preferential arrangements and in the origin protocols of free trade agreements that the European Union has concluded with various countries. If goods meet the required origin criteria, an origin certificate can be issued, allowing for preferential tariff treatment when released for free circulation. This may result in lower or even zero tariffs.

• Non-Preferential Origin: Goods are considered to have a non-preferential origin if:

  • They are wholly obtained in a specific country or territory, or
  • If materials from one or more other countries were used, they have undergone sufficient (substantial) transformation in the country of manufacture.

Origin should not be confused with provenance.

In some cases, proof of origin is required when exporting or importing goods. The type of proof needed varies depending on factors such as preferential or non-preferential status, value, and destination.

We can assist your company with various origin-related matters, including:

• Requesting Binding Origin Information (BOI) to ensure legal certainty.
• Providing customized training sessions.
• Obtaining Certificates of Origin from the Chamber of Commerce when required by foreign trade regulations.

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