Contents
Customs law principles
- Legal basis, basic principles of European customs law, electronic procedure (ATLAS), customs tariff and preferential law.
Import duties
- Origin of import duties, determination of the customs value in conflict with transfer prices, classification issues, exemptions, preferential law, debtors of import duties.
- Special circumstances that lead to the incurrence of import duties.
Import sales tax and input tax deduction
- Origin of import VAT, assessment basis, import VAT debtor, input tax deduction of import VAT.
- Changes due to the Mutual Assistance Directive Implementation Act.
- Typical sources of error and strategies for minimizing risk.
Individual customs procedures
- Import, EU customs clearance, bonded warehouse, transit procedure, inward processing, outward processing, temporary admission, export, typical procedure flow and use of Incoterms as well as further optimization options.
Payment of levies
- Payment of import duties.
- structuring options (deferment account, etc.).
Optimization options
- Clever use of customs procedures, simplified procedures, etc.
Legal certainty and legal protection
- Binding information from customs authorities.
- Reimbursement and remission.
- Extrajudicial and fiscal court legal protection.
Learning environment
Once you have registered, you will find useful information, downloads and extra services relating to this training course in your online learning environment.
Your benefit
This training provides you with practical know-how on the topics of customs, import sales tax and input tax deduction.
- You will learn the main features of customs law and the main features of import VAT law.
- The presentation of individual customs procedures helps you to minimize customs and import VAT risks and to optimize the processes in your company.
- You will become familiar with the typical VAT risks associated with the deduction of import VAT and will be able to adapt your business processes accordingly in order to avoid them.
- With the knowledge imparted, you can plan customs-relevant processes safely and implement them in your company in a legally compliant manner.
Use our preliminary questionnaire for your personal questions on the topic!
Methods
Lecture, practical examples, discussion.
Recommended for
Specialists and managers from finance and accounting, customs and tax departments, auditing and controlling. Employees from legal, tax and business consulting.
Seminar evaluation for "Value added tax and customs"







41790
Start dates and details

Monday, 02.06.2025
09:00 am - 5:00 pm

Thursday, 11.09.2025
09:00 am - 5:00 pm
Wednesday, 08.10.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 17.11.2025
09:00 am - 5:00 pm

Tuesday, 09.12.2025
09:00 am - 5:00 pm
Wednesday, 04.02.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Friday, 06.02.2026
09:00 am - 5:00 pm
Friday, 17.04.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 16.06.2026
09:00 am - 5:00 pm
Tuesday, 15.09.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 16.09.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.