Further training for certified customs managers

Module 1: Basics of customs law: beginner's course for successful customs clearance

Challenges and risks in foreign trade

• Introduction (terminology, responsibility of the German customs administration, delimitation of topics (customs law, foreign trade law and origin of goods and preferences)).
• Risks in the area of customs and foreign trade.
• Business units involved and their function for foreign trade processes.
• Overview of legal bases.

Operational customs clearance and (customs duties)

• Basics of importing and exporting goods (procedure, release for free circulation, export procedure, simplifications).
• Overview of customs procedures (storage, processing, use, dispatch).
• ATLAS - IZA (Internet customs declaration) - IAA-Plus.
• The import customs declaration (including broker management, compliance and controls within the company).
• The export declaration (including broker management, compliance and controls within the company).
• Parties involved in the import and export procedure.
• Fields of the customs declaration at a glance (including declarant, representative, description of goods, type of transaction, etc.).
• Overview of customs value (importance for customs audits!).
• The customs tariff number and its meaning.
• Customs documents (including import duty notice, export declaration/exit note, document coding).
• Prohibitions and restrictions.
• Internal responsibilities.

Overview of export controls

• Basic concepts and responsibilities.
• Subject of export control (goods, countries and persons/organizations.
• Listed goods (including dual-use).
• Embargoes/sanctions.
• Export control: automation options.

Customs tariff classification and customs master data

• Importance of the customs tariff for national and international trade.
• Organization and structure of the customs tariff.
• Important terminology (e.g. Harmonized System, TARIC, Combined Nomenclature).
• The General Provisions (GP) of the Harmonized System.
• Best practices for the correct application of the customs tariff (including tools and databases for determining customs tariff numbers).
• Classification of parts and accessories.
• The binding customs tariff number (bTI).
• Entry and maintenance of customs master data.
• Consequences of incorrect classification.
• Use of AI for tariff classification

Preference management in the company

• Concept of origin and delimitation ("Made in", "preferential origin").
• Non-preferential origin.
• Preferences as a competitive and customs advantage (new sales markets for your company).
• Origin preference and origin system (including over-the-counter preference vs. origin preference).
• Preference determination by means of rules of origin.
• Formal and non-formal proof of preference.
• The supplier's declaration.
• Retention of preferential documents.
• Risks associated with the incorrect issue of preference certificates.
• Preference calculation in practice.
• Preferential law for advanced students (e.g. draw-back, territorial principle, direct transportation).
• Cumulation in the area of bilateral and diagonal free trade agreements.
• Simplifications in preferential law (including authorized and registered exporters).
• Automation options for determining preferences in the company.

Module 2: Customs expert: Operational customs clearance in the company

Customs management and customs procedures

• Overview of customs procedures and customs simplifications (including simplified customs declaration, deferment of payment, binding information).
• Customs processing operations in practice (inward and outward processing).
• Customs transit procedures.
• Customs IT in practical application.

Compliance in the area of foreign trade 

• Organization of customs matters in the company.
• Responsibilities and liability.
• Authorized Economic Operator (AEO) status and its advantages.
• Interface to other business areas (including VAT).
• Customs KPIs and controlling.

External audits by the customs administration 

• General information on external audits (responsibility, legal basis, risks, rights and obligations, distinction between tax supervision and external audit).
• Preparation for the company perspective vs. the customs auditor perspective.
• Carrying out an external audit (scope and principles of the audit, retention of documents).
• Completion of an external audit (final meeting vs. formal final meeting, audit report).
• Recommendations for action.

Module 3: E-test