The increasing complexity of international trade and customs legislation makes the proper management of customs and excise obligations essential for businesses operating across borders.
Our experts provide support on customs and excise tax matters, whether relating to day-to-day operations, complex international transactions or tax authority procedures. Our aim is to provide clients with practical solutions that support regulatory compliance and mitigate operational risks.
How can we help?
Customs and excise matters encompass a range of interconnected issues. In an import or export transaction, several factors need to be considered, from tariff classification and customs valuation to the applicable customs procedure and the related tax and administrative obligations.
Product Imports
We provide support in determining the customs and tax obligations associated with imported products, as well as in properly handling the related customs procedures and administrative requirements.
Customs Procedures
We provide support in determining the obligations associated with customs procedures and assessing the regulatory compliance of customs and foreign trade processes.
Excise Taxation
We assist with assessing tax obligations, licensing and registration matters, and related administrative requirements concerning excise goods.
Customs Inspections
We provide professional assistance during customs authority inspections and support the preparation of the necessary documentation and the handling of any questions that may arise.
International Trade Transactions
We provide advice on customs matters relating to international trade in goods, helping our clients establish their foreign trade processes in an appropriate and compliant manner.
Tax Authority Procedures
We assist with procedures before customs and excise authorities and provide support in preparing the related applications, declarations and documents.
INTERNATIONAL TRADE IN GOODS
Not Every Customs Matter Is Simply a Customs Matter
The customs treatment of an international trade transaction may raise a range of additional questions. These may include the tariff classification and origin of the goods, their customs value, the applicable customs procedure, as well as other requirements relating to imports and exports.
The appropriate customs treatment may therefore be important already when structuring the transaction. We help identify potential risks and develop solutions that are aligned with the company's operations and international trade processes.
Excise Taxation and Compliance
In the case of products and activities subject to excise regulations, various licensing, registration, notification and documentation requirements may arise in addition to tax obligations. Proper management of these requirements is essential both for day-to-day operations and regulatory compliance.
Excise Obligations
We help determine the tax and administrative obligations associated with specific excise goods and activities.
Licensing and Registration
We provide support on matters relating to the necessary licences, registrations and associated administrative requirements.
Regulatory Compliance
We assist with the practical application of excise rules and the handling of matters arising during inspections and tax authority procedures.
Ongoing Professional Support for Customs and Excise Compliance
Changes in customs and excise regulations, new trade structures or changes in the company's operations may give rise to new obligations and risks. We therefore support our clients not only in relation to individual transactions, but also on an ongoing basis in establishing appropriate customs and excise processes.
Our aim is to ensure that customs and excise obligations are not treated merely as an administrative task after the event, but form a predictable and properly managed part of the company's international operations.
Frequently Asked Questions
We have compiled the questions most frequently asked about customs procedures, tariff classification, excise taxation, international trade and tax authority procedures.
When is customs duty payable on an imported product?
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The customs duty applicable to an imported product may depend on several factors, including the tariff classification, origin, customs value and applicable customs procedure. These circumstances must be assessed together to determine the appropriate customs treatment of the transaction.
When may an excise tax liability arise?
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Excise tax liability may arise in connection with products and specific activities falling within the scope of excise regulations. In addition to the tax obligation, licensing, registration and other administrative requirements may also apply.
Can a transaction between related parties affect the customs value of an imported product?
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Yes. In imports between related parties, it is particularly important to assess whether the relationship between the parties has influenced the price paid and whether the transaction value is acceptable under the rules governing customs valuation. Determining the customs value of imports between related parties may therefore require particular care.
When is an excise licence or registration required for excise goods?
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The licences and registrations required depend on the excise goods concerned and the activity carried out. Before commencing the activity, it is advisable to determine which licensing, notification and registration requirements apply to the business.
Why is it advisable to consult a customs and excise advisor before a transaction?
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Customs and excise considerations may affect costs, administrative requirements and regulatory compliance already when a transaction is being structured. An assessment in advance can help identify risks, establish an appropriate structure and avoid subsequent corrections.
Do You Have Questions About Customs or Excise Taxation?
Not sure what customs and excise obligations apply to an import or export transaction, how a product should be classified for customs purposes, or what administrative and tax authority requirements may arise? We can assist with assessing the transaction from a customs and excise perspective, identifying potential risks and developing an appropriate solution.
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