Customs and its Role in Trade
We examine the Customs role in cross border trade, including the business purpose of Customs, the objectives of different stakeholders and the potential impact of Customs on traders and service providers. National and global trends influencing customs activities are also addressed.
International Supply Chains & Terms of Trade
We explore the various aspects of international supply chain operations, with a particular focus on those elements that are directly relevant to Customs core operations. This includes import, export and transit, and how the regulatory and commercial aspects of supply chain operations interact. We also examine commercial terms of trade, and safety and security aspects of international supply chains.
Customs Legislation and Regulation
We study EU Customs legislation, including the Union Customs Code, Delegated Act, Transitional Delegated Act and Implementing Act. In addition, some key concepts underlying EU Customs law are introduced, such as the European Community, the customs union, the internal market and free circulation, and the customs status of goods.
Entry of Goods
We address the Entry of Goods process, including all activities required to enter goods in the Community up to the ultimate release of the goods. This includes preparation and lodgement of the Entry Summary Declaration, through to temporary storage and entering the goods into a Customs procedure by lodging a declaration. We also examine the various roles and responsibilities associated with entering goods into the Community.
We explore the concepts and procedures relating to the Harmonized System, and the knowledge and skills required to effectively classify goods for customs purposes. This includes the classification structure, the classification process and Binding Tariff Information (BTI) decisions. We also examine the use of online databases such as TARIC.
We study the concepts and procedures relating to Customs valuation, and the knowledge and skills required of Customs professionals to effectively calculate, validate and verify all aspects of Customs valuation. This includes the primary and secondary methods of calculating the Customs value of goods, and their practical application.
Origin of Goods
We examine the concepts and procedures relating to the origin of goods and the rules under which the economic nationality of goods are determined. We do this by looking at the concept and principles of origin, international and Union legislation, methods of determining the origin of goods, Binding Origin Information (BOI) decisions and proof of origin.
Release for Free Circulation
We address the concepts, principles and procedures associated with the release of goods into free circulation. This includes all processes required to release goods for free circulation, the different types of Customs declarations, and the respective roles and responsibilities of Customs and members of the trading community.
We introduce the concepts, principles and processes relating to Special Procedures, including Storage – i.e. customs warehousing and free zones; Processing – i.e. inward and outward processing; and Specific Use – i.e. temporary admission and end-use. We examine all associated processes as well as the respective roles and responsibilities of Customs and members of the trading community.
We study the concepts, principles and processes relating to moving goods under transit throughout the Community. This includes the various procedures and the respective roles and responsibilities of Customs, traders and service providers. We also provide a comprehensive overview of the various transit systems used throughout the EU.
Export and Exit
We examine the concepts, principles and procedures associated with goods being taken out of the EU. We also address the respective roles and responsibilities of Customs, traders and service providers involved in exporting goods from the EU.
Customs Debt, Guarantees and Payment
We look at all aspects of Customs payment and related financial concepts and procedures, including Customs debt, guarantees and deferred payment. This includes situations in which a Customs debt may be incurred, requirements relating to the timing of duty payments and tracking the status of duty payments, including in the case of deferred payments.
AEO, Authorisations and Customs Compliance
We address the requirements relating to registration and management of the authorisation processes, including the requirements and processes relating to Authorised Economic Operator (AEO) status as well as the general management of Customs licenses and certificates. We also examine risk management techniques to ensure compliance with Customs requirements and to mitigate the risk of non-compliance.
Prohibitions and Restrictions
We examine prohibitions and restrictions relating to the international trade in goods such as counterfeit goods, drugs, protected flora and fauna, etc. This includes the identification and management of such goods, and maintaining the currency of an organisation’s information sources to proactively maintain EU safety and security standards.
VAT Related to Import and Export
We examine the legal requirements and procedures related to Value Added Tax (VAT) in the context of importing and exporting goods. This includes application of the principles as well as identification and application of the correct VAT rates depending on the type of product and EU Member State.
Excise Related to Import and Export
We study Excise as it relates to the import and export of goods, including all activities relating to importing or exporting goods under excise duty suspension. This includes identifying goods that attract excise duties in the various Member States. We also introduce the Excise Movement and Control System (EMCS).