Customs services

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.

Inward processing (IRP) is an effective tool to reduce import duty costs when producing or processing goods in the EU. This customs procedure allows for the import of input material for production from third countries for reprocessing without the immediate obligation to pay import duties, while the customs costs on the import of input material can be reduced to zero if the conditions of the scheme are met. The main advantage of AD is the fact that if the processed (processed) products are subsequently exported outside the EU, the import duty on the original inputs is not applied at all. Even in cases where the processed products are placed on the EU market, the customs duty can be determined according to the customs duty rate of the finished (processed) product, in accordance with the conditions of the authorisation. In this case, it is appropriate to implement an AD for situations where the processed products are classified in a customs tariff code with a zero duty rate. 

We provide our clients with comprehensive support in the implementation and use of the AD regime. We help with assessing the suitability of this regime for a specific business model, with the preparation of an application for a permit, setting up internal processes and records, as well as with communication with customs authorities. Our services also include the revision of existing IRP permits and the identification of opportunities to use this regime more efficiently and in accordance with applicable legislation.

Properly set up inward processing can bring significant savings on customs duties, improve cash flow and at the same time minimize the risks associated with incorrect application of customs regulations.

A customs warehouse is a customs procedure that allows goods from third countries to be stored in the EU without the immediate obligation to pay import duties and VAT. Customs and tax liability arises only when the goods are released for free circulation, or the obligation to pay customs duties may cease altogether when they are exported from a customs warehouse outside the EU. A bonded warehouse is a suitable solution especially for companies that import larger volumes of goods, distribute goods to multiple destinations or combine import with consignment or subsequent export. The regime allows not only the storage of goods themselves, but also the carrying out of permitted manipulations, such as repacking, sorting or labelling, without the obligation to pay customs duties.

We provide our clients with comprehensive support in the implementation of a bonded warehouse. We help with the design of the concept, the preparation of documents and applications for customs warehouse permits, communication with customs authorities and with the setting up and keeping of records of goods so as to minimize the risk of violating the conditions set by the customs administration.

A properly set up and managed customs warehouse can bring not only the postponement or elimination of import duties, but also higher operational efficiency and better control over the flow of goods within the supplier chain.

The correct tariff classification of goods is a key starting point for assessing the obligations arising from the new EU environmental legislation, in particular the CBAM and the EUDR. It is the correctly determined customs classification that decides whether the goods fall within the scope of these regulations and whether there are obligations in the field of reporting, recording or due diligence in the supply chain.

Incorrect tariff classification may lead to an erroneous assessment of obligations under the CBAM or EUDR, to an underestimation of regulatory risks or, conversely, to an unnecessary administrative burden. Mistakes in this area can not only have a financial impact, but also lead to violations of environmental compliance obligations.

We provide our clients with support in verifying the correctness of the tariff classification. At the same time, we help assess the impacts of these regulations on import and trade flows and set up processes to meet all relevant regulatory requirements.

Did you know that it is possible to obtain an official binding opinion from the customs office? One of them is Binding Tariff Information (BTI/BTI), which determines the correct Combined Nomenclature code for specific goods and is binding for customs authorities in all EU Member States for a period of three years. The second type is Binding Origin Information (ZIPZ/BOI), which bindingly determines the preferential or non-preferential origin of goods, also valid for three years and is binding on Europe-wide. In addition to these binding instruments, it is also possible to obtain an opinion from the customs administration on the tariff classification of goods. Although this opinion does not provide legal protection within the meaning of the BTI and is not binding on the customs authorities, in practice it serves as an important indicative support, in particular when assessing the correct classification in advance or when deciding whether it is appropriate to submit a request for binding information.

If you require, we will be happy to help you with the preparation of the application for a BTI (BTI) or ZIPZ (BOI), with communication with customs authorities and support you during the procedure. We also have experience in preparing an appeal if the applicant does not agree with the issued binding information. At the same time, we also assist clients with the preparation of applications for an opinion on tariff classification as a practical basis for the correct determination of the VAT rate, excise duty or the assessment of other legislative requirements that are linked to the correct determination of the customs tariff code.

Do you want to rank among the trustworthy and preferred companies in the eyes of customs authorities and business partners? AEO (Authorized Economic Operator) status  is an internationally recognized certificate of reliability in the field of customs and security processes. This certification is particularly suitable for companies that regularly import or export goods and strive to streamline customs procedures, reduce administrative burdens and reduce the frequency of customs inspections. It gives AEO holders the opportunity to benefit from customs simplifications, faster processing of formalities, preferential treatment in controls and a better position within the supply chain. At the same time, AEO status facilitates the obtaining of additional authorisations, including special customs procedures, and is an important tool for customs compliance management. 

The future customs reform envisages a further expansion of customs clearance simplifications, which will make AEO status an increasingly used tool in the field of customs compliance. 

We will be happy to help you prepare and obtain AEO certification. 

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.