Customs crash course for import and export

Introduction to customs and foreign trade law

• Legal basis.
• Explanation of customs authorizations and simplifications, including "Approved exporter", "Authorized exporter", "Authorized consignee", "Authorized economic operator (AEO)".
• IT procedure and ATLAS: procedure, important data.
• Customs declaration and the exit endorsement.

Processing of imports, customs inspections, responsibilities

• Basics of import processing.
• Electronic customs tariff EZT-Online.
• Prohibitions, restrictions.
• Coding in the import area.
• Authorized recipient.
• Check import documents forwarding.
• Excursus: Import customs checks, AWR, preferences.

Tariffication and export in general

• Harmonized System, Combined Nomenclature.
• Basics of the tariff classification of goods.
• Effects on the export/import declaration.
• Binding tariff information.
• Overview: other export documents.

Origin of goods and preferences

• "Made in".
• Non-preferential origin.
• Preferential origin, preferential agreements.
• Evidence and documents: Supplier declarations, EUR 1, ATR, EUR-Med.
• Preference calculation.
• Excursus: Working and organizational instructions for "approved exporters".
• Research customs duties internationally.

Basics of export control

• Introduction to export controls: armaments, dual-use.
• Export list: Structure, application, examination.
• Embargoes and financial sanctions: Measures to combat terrorism (beneficiary verification).
• Coding for the ATLAS procedure.
• Excursus: Sanctioning of violations in the area of customs/export control.
• Overview: The person responsible for exports, liability, tasks.
• Federal Office of Economics and Export Control: Licenses, application.