The costs of customs duties are often a significant item for importers. However, the possibility of savings in this area are often underestimated and customs duties are considered an unavoidable expense of the company. We know from experience that there is a significant potential for finding savings opportunities in the area of customs duties. We list below the primary areas that are worth focusing on.
Tariff classification of goods is a key factor that has an impact on the customs duty amount. Goods can be classified in a customs tariff code with the customs rate of 0%, but also in a code with the customs rate amounting to tens of percent. It is therefore suitable to pay maximum attention to this area. We offer our clients a review of tariff classification. If we identify the potential for reclassifying the goods to a code with a lower customs rate, the legislation allows for requesting a retroactive refund of the customs duties for the imports performed in the last three years. If a risk of underpayment is discovered, a timely rectification can eliminate the risk of sanctions imposed by the customs authorities.
If your company imports raw materials (material, semi-finished products, components, etc.) for production or processing that are not available on the EU market, a tariff suspension can be achieved under certain conditions. We offer our clients assistance in verification of compliance with the conditions for obtaining a tariff suspension and assistance in the preparation of the application. If the request for suspension is granted, the import duty costs are in the vast majority of cases eliminated to zero. Moreover, the legislation also allows the use of suspensions that have not been requested by the importer. It is therefore advisable to examine this possibility as well, as the list of products with already approved suspension contains several hundred items and is extended on a regular basis. In addition, if it is identified that the suspension was already applicable at the moment of import of certain goods, it can be requested retroactively, i.e. the customs duty paid could be reimbursed upon request.
The use of tariff preferences in the import of goods can be another source of savings in the area of customs. On the other hand, an incorrect certificate of preferential origin for your exports, but also for your supplies of goods within the EU, can have many negative impacts, from penalisation by customs authorities to loss of business partners. It is therefore suitable to verify whether the goods whose origin you certify really meet the rules of origin. We offer our clients training on the preferential origin of goods so that their workers can get better awareness of this complicated issue and avoid potential mistakes.
Export controls include the area of international trade in dual use goods, military equipment or international sanctions. We recommend paying due attention to this topic. Prior to the actual export, it is necessary to evaluate in time whether the goods or transactions are not subject to export control and take all necessary steps. Subsequent correction of potential errors may be difficult, and the associated sanctions could be serious for the company or its executives.
We perform data analyses based on comprehensive data on import and export concerning the client for a particular period, with the state administration as the source of data. Customs analytics allows keeping track of business with partners outside of the EU and of costs of customs duties based on the individual suppliers and types of goods with the potential identification of the below possibilities of customs savings.
We help our clients with customs inspections, which are focused not only on the revision of the tariff classification of imported goods, but also on the issue of determining the customs value or proving the origin of goods. The Deloitte team members include customs experts as well as experienced lawyers. This mix of experts thus contributes to ensuring a high technical and legislative level of all outputs and answers provided to the customs administration within the entire course of control or additional assessment procedure.
We offer you non-binding consultation and seminars on various customs areas. Customs clearance is not to be underestimated. If you are at your wit’s end, contact us, we will be happy to discuss everything with you and provide assistance in these areas.
