Dispute Resolution

The increasing complexity of customs and trade regulations and the variations in local interpretation have contributed to the rise in disputes with customs and trade authorities in the region. Such disputes can take the form of disagreements with or issues concerning:

• HS Codes, affecting duty rate(s), other national taxes applicable, triggering import or other licensing requirement, application of anti-dumping, anti-subsidy or safeguard duties and quota
• Customs valuation, affecting duty rate(s) and/or other national taxes applicable
• FTA qualification, in terms of having met the applicable rule of origin and qualification with other requirements to benefit from preferential duty rate
• Compliance with requirements to benefit from duty/tax suspension schemes, ability to operate within special zones (FTZ, BW, etc.)
• Compliance with permit requirements applicable upon import/export of goods
• Trade remedy investigations
• Investor-state disputes concerning obligations by Governments to do or not to do certain acts such as under Bilateral Investment Treaties, Investment Guarantee Agreements, FTAs, and others.

At Deloitte, we take a holistic approach to managing disputes in terms of strategy and implementation. Where formal voluntary disclosures programmes (VDP) or schemes are available, we will also consider the ability of the company to avail itself under such scheme based on the facts of the matter at hand. 

Where a company is no longer able to avail itself of the VDP or other disclosure schemes, whether due to the fact that an audit has already commenced or a query has already been triggered, we start by determining the maximum exposure at hand and working together with the company to mitigate the risk and determine the best defences available. 

Upon conclusion of the matter, we can also assist with designing an improvement plan to address gaps within the existing processes to prevent similar recurrent non-compliance in the future.

For queries or assistance relating to customs and tax disputes, feel free to send us an email through the Get in Touch section below or via the online form on the link at the right.