Solutions

Brexit Readiness for Customs

Customs Brexit preparation solutions for companies in Belgium and the EU

Companies need to understand the impact of Brexit on their current business model, especially to see whether their supply chain is sufficiently resilient to continue to deliver in a post-Brexit environment. There are issues to consider and analyse that may have impacts across business functions.

The below Deloitte Belgium solutions aim to help companies with a variety of customs requirements and processes.

Customs knowledge

Need for (increased) knowledge on how customs works, what the requirements, risks and liabilities are, what options are available, etc.

  • In-house customs course(s)
  • Plenary customs training programme
  • Web-based learning

Vendor and customer customs responsibility and liability distribution

At both vendor and customer levels, contracts will need to be evaluated and modified, where possible, to take into account customs aspects (responsibilities and liabilities).

  • Contract review
  • Drafting customer or vendor customs responsibility and liability clauses

Export and Import clearance

Export and import declarations will need to be filed, possibly on both UK and EU sides

  • Export and import clearance analysis, including recommendations on best setup (broker / in-house / hybrid / system supported / etc.)
  • Export and import process design (including Desmat offering)
  • Broker communication structure (instruction sheet, etc.)

Customs master data

In order to have a compliant and efficient customs clearance process, certain critical master data elements will need to be available and under control

  • TARIC 10 digit classification review and determination including rates
  • Economic origin review and determination
  • Customs value determination (which transaction, etc.)
  • Customs master data process design
  • Apply for, modify or relocate customs rulings

System support

Electronic customs clearance can take place in a number of manners (manual self-filing, web portal, fully automated, etc). Other system solutions are also available

  • PLDA setup and training
  • Technology business case and requirement mapping
  • Technology vendor selection
  • SAP GTS implementation
  • Document retention technology implementation

Registrations and licenses

In order to be active as importer and/or exporter, certain registrations and possibly licenses need to be in place

  • Apply for EORI registration
  • AEO trajectory

Simplifications

The customs clearance process can be simplified in a number of ways, addressing how declarations are filed, inspections are conducted, etc.

  • Simplification relevance and qualification assessment
  • Apply for EIDR
  • Apply for globalisation
  • Apply for LLP
  • Apply for approved consignor or consignee

Special customs procedures

The use of special customs procedures can bring duty saving and cash flow benefits

  • Special procedure business case
  • Apply for and set up Bonded Warehouse, Inward Processing Relief (IPR), or Outward Processing Relief (OPR)
  • Advise on use of transit procedure
  • Advise on use of end-use

Preferential origin management

On both UK and EU sides, vendor declarations are no longer used. Invoice declarations or no preference should now be claimed between EU and UK

  • Preferential origin analysis
  • System support (GTS module, automated supplier declaration management)
  • Apply for or modify approved exporter for origin license
  • Preferential origin determination process design

Broker selection and management

If a company opts to make use of the services of a customs broker for its clearance activities, such broker needs to be selected based on cost and quality criteria. Good working agreements with the broker also need to be in place

  • Broker identification and selection support
  • Drafting broker policy
  • Broker management process
  • Contract review
  • Drafting broker customs responsibility and liability clauses

Regulatory requirements

Export and import transactions require the fulfilment of other regulatory requirements in addition to customs clearance formalities or payment of duties (often depending on the nature of goods). Examples: REACH, CITES, etc.

  • Regulatory requirement assessment
  • License application
  • GTS trade compliance module implementation
  • Governance model

Other customs aspects

Overall customs management, efficient and compliant customs valuation and possible application of reduced rates, among others, need to be taken into consideration as well

  • EU tariff suspension requests
  • Customs valuation approach and optimisation
  • Customs management processes

Contacts

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