Customs compliance within international trade
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1 Global Logistic Forum Customs compliance within international trade Companies are constantly requesting the management team to reduce further cost and to optimize processes, procedures and employees in almost all business areas; but there is one topic which is not always seen as a saving potential. Customs has an important compliance and also cost saving effect. Intention of this document is to increase awareness on customs risks (compliance aspect) and opportunities (cost saving aspects) within your total organization. Identification of customs topics across your supply chain/organization Product Development 1, 3 & 5 Procurement 2, 3, 6, 7, 8 & 9 Manufacturing 1, 3 & 7 Customer Order - Sales 2, 3, 4, 5 & 7 Distribution 2, 3, 4, 5, 6, 7, 8 & 9 Customs is nearly everywhere in your company and it is a strategic element of your international supply chain. There are several customs topics which touch the international supply chain: 1. Customs classification (import & export). 2. Duty payment / customs valuation / terms of delivery. 3. Duty planning / manufacturing side decision / preferential treatments / origin. 4. Export compliance. 5. Export license determination / export control. 6. Customs declaration / simplified procedures. 7. Import regimes / duty avoidance programs. 8. Import/Export reporting / Extra and Intra statistics. 9. Forwarder and Broker outsourcing. Customs compliance within international trade Diplomatic Council P. Herrmann - Page 1
2 PRODUCT DEVELOPMENT Classification (1) A customs classification is a nomenclature in which goods are listed (usually in the form of a number code) and their duty rates are fixed, together with details of tax rates, prohibitions and restrictions on imports and specific details of countries of origin and preferential treatment and other trade policy measures. It comes into operation on customs clearance and serves as the basis for levying duty. It is based on the Harmonized System, which is a coding system for all existing products used by WCO member states. See also: When you are planning to develop a new camera type, you can already influence the later duty rate (and therefore the landed price) when considering technical features according to the special classification rules. The duty rate for a digital camera can be 0% or 4,9% or 14%: 0% when capable of still image recording only. 0% when a recording of video sequences is also possible but in a quality of lower than 800 x 600 pixels OR less than 23 frames per seconds (or higher) OR less than for 30 minutes 4,9% when a recording of video sequences is possible but in a quality of 800 x 600 pixels or higher AND at 23 frames per seconds (or higher) AND at least for 30 minutes and not able to record video sequences from other sources than the lens. 14% when video sequences, fulfilling the conditions mentioned above under 4.9% are fulfilled and in addition able to record from outside the lens (Video-IN interfaces). PROCUREMENT Duty planning / Manufacturing side decision / Preferential treatments / Origin (3) The indications of origin in international trade facilitate, on the one hand, the use of a preferential duty rate. Preferential duty rates are based on international agreements between states or state organisations and constitute preferential treatment as the preferential duty rate is usually considerably lower than the normal rate. These -mainly bilateral- agreements are constantly increasing due to the failure of the DOHA negotiations. On the other hand, they facilitate the supply of products to countries which need a certificate of origin for imports. A certificate of origin is an official document in which the non-preferential origin of goods is certified in a specific state. Customs compliance within international trade Diplomatic Council P. Herrmann - Page 2
3 In addition there is the marking of goods under competition law, which is the Made in *country of manufacture+ has for decades been proof of particularly high quality in many sectors. The legislation of individual states determines whether it is necessary to mark goods Made in *country of manufacture+. The determination of the right origin (preferential, non-preferential, competition) for the correct purpose (especially the one your customer might require) is very complex and is based on several different legislations. Import regimes / Duty avoidance programs (7) Some commercial sectors in EU need for their manufacture of certain agricultural and industrial products special components which might not be available on the EU market in a comprehensive amount, quality or price. For the supply of these products and goods these commercial sectors are greatly depending from third country imports, which will increase their local cost when duty needs to be paid. To keep the competitiveness of EU manufacturers the EU is granting on application autonomous duty suspensions, reductions or duty free contingents. From companies application till implementation of the duty suspension/reduction the duration is minimum 1-1,5 years, therefore a strategic planning in advance is favourable. EU TV manufactures can import LCD modules which are not produced in EU in an acceptable quantity - duty free instead of paying 5 % duty, which allows a more cost competitive production in EU. The duty suspension is defined under the customs classification with the following description: LCD modules, solely consisting of one or more TFT glass or plastic cells, not combined with touch screen facilities, with or without backlight unit, with or without inverters and one or more printed circuit boards with control electronics for pixel addressing only. MANUFACTURING Classification (1) As previously mentioned a customs classification is relevant for the duty rate of each product. In general the duty rate of a finished product is higher than for its components used for production (but not always!). This can allow interesting case studies on the production depth in EU. The import duty rate of a finished audio system with DVD-home cinema function is 13.9%. If you will import this product SKD (semi - knocked down) without the optical pick up unit of the DVD player, then the duty rate will be 9%. If you will exclude the tuner unit also, then the duty rate will be 4%. The optical pick up unit and the tuner can be imported separately and assembled in EU. The duty rate reduction is based on the changed classification. Customs compliance within international trade Diplomatic Council P. Herrmann - Page 3
4 CUSTOMER ORDER-SALES Duty payment / Customs value / Terms of delivery (2) Most customs duties and value added tax (VAT) are expressed as a percentage of the value of goods being declared for importation. The EU applies an internationally accepted concept of 'customs value'. The value of imported goods is one of the three elements of taxation that provides the basis for assessment of the customs debt, which is the technical term for the amount of duty that has to be paid, the other ones being the origin of the goods and the customs tariff. The rules set out in the WTO Customs Valuation Agreement have been transposed into the directly applicable European Community customs legislation. See also: When you negotiate/agree with your customer or supplier on assists, royalties, licensing, special packaging, and credit/debits after importation, commission payment or you have a transfer pricing agreement. You need to check carefully the impact on the customs value for you or your customer. DISTRIBUTION Duty planning / Manufacturing side decision / Preferential treatments / Origin (3) Preferential origin is conferred on goods from particular countries, which have fulfilled certain criteria. In order to obtain preferential origin those criteria generally require that the goods be wholly obtained or have undergone specifically determined working or processing. See also: You are producing vacuum cleaners in EU mainly for a Tunisian customer. Your customer needs to pay 15% import duty in Tunisia when you cannot fulfill the preferential origin criteria in EU otherwise the duty rate is 0%. For vacuum cleaner you fulfill the preferential origin criteria in EU when you (e.g.) use components for the manufacture of your vacuum cleaner which were not sourced from the EU market or Tunisia, with a value of not more than 30% of your ex works price to your Tunisian customer. Knowing this you can plan your local component s sourcing (even if the components price is higher) to avoid 15% import duty in Tunisia, which is enabling you to charge a higher ex works price to your customer. Customs compliance within international trade Diplomatic Council P. Herrmann - Page 4
5 Identification Customs cost saving opportunities of relevance for your organization are depending mainly from the applicable duty rate. For example the IT sector already fully relieved from any duty in all countries who signed the Information Technology Agreement (ITA). For the identification of any customs saving or compliance topic within your organization an expert should be contacted reviewing the complete organization and/or provide training and support to set up the right customs organization. Bio Ms. Herrmann is a member of the Diplomatic Council Logistic Forum with nearly 30 years experience in customs compliance in all areas within the supply chain, specialized in consumer electronics and IT. She studied European customs law and business economics working at a first stage for several international companies (Matsushita, Hewlett Packard, Delphi Automotive Systems). Since 2003 she is General Manager European Customs Compliance in Panasonic Europe Ltd. and responsible for a compliant supply chain and cost-effective customs processes in Panasonic. Since 2012 she is member of the Director s Board of the European Forum for External Trade, Escise and Customs. Regularly she is active as lecturer at universities in Hamburg, teaching customs compliance within the international supply chain and is speaker e.g. European Law Academy (ERA), Business Law School and C5. Additional information If you are interested in a very first analysis, we can offer to the Diplomatic Council members a first quick-check (see annex) and we can provide you with unbinding hints on customs risks and opportunities. We would appreciate to receive your inquiries under logistics@diplomatic-council.org. Global Logistic Forum Customs compliance within international trade Diplomatic Council P. Herrmann - Page 5
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