Chef:innensache Zoll u. Außenwirtschaft: Compact knowledge for decision makers

Relevant laws for your practice: AWG, Union Customs Code

• Overview of important regulations and laws: Foreign Trade and Payments Act (AWG), Ordinance.
• Union Customs Code, DA, IA, TDA.

Export control

• Embargoes, significance of the export and dual-use list, classification of goods.
• Risk management: sanctions list screening, risks of non-compliance.

ATLAS procedure

• Function and procedure, export accompanying documents.
• Proof of tax, exit note, electronic data exchange.
• Meaning and function of the customs tariff number, codes.
• Connection options to the ERP/CRM system.

Origin of goods, using preferences as a competitive advantage

• "Made in", non-preferential and preferential origin.
• Preferential agreements.
• Preference as a competitive and customs advantage.
• Overview of important documents: supplier's declaration, movement certificate EUR1, insight into preference calculation.

Tax law interface: import customs clearance and taxes

• Overview: Import customs clearance procedure, import customs clearance by service providers.
• Customs clearance and internal control, VAT, excise duties.
• Influence of international trade clauses on the customs value.

Facilitation procedures for customs clearance - reducing costs

• Status approved/authorized exporters, approved importers and economic operators AEO C and S, "REX" registered exporters
• Advantages of facilitation procedures.
• Requirements on the part of customs.

Internal organization, processes and personnel requirements

• Compliance requirements for organization, processes, personnel.
• Internal process participants, information flows.
• Work/organizational instructions for customs processes, overview of IT tools, sources of information for practical use.
• Tasks, requirement profiles: Export officers, customs officers, export control officers.

Risk management: responsibility and due diligence

• Typical sources of error.
• Liability risks for customs and process participants and how to avoid them

The customs audit

• Contents, procedure.
• From the customs tariff number to the tax calculation and embargo check.
• The "model company" from the customs perspective.
• Customs sanction options.