Value added tax and customs

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.