Customs services

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.