English
Company profile
Customs Consultancy Services is a Dutch company fully devoted to Customs and International Trade. Situated in the heart of the main trading area of Holland the company represents a wide variety of clients, ranging from private held corporations to Fortune 500 companies. Companies engaged in the manufacture and distribution of consumer and industrial products. Our clients include domestic and foreign manufacturers, importers, trading companies, Customs brokers and trade associations.
Our advisers gained long experience with the Customs Service and high standing audit and law firms. We have substantial experience working with the national and EC government authorities responsible for the administration and enforcement of the international trade and Customs laws.
Customs & International Trade
Customs duties
Customs duties may be a significant element of business expenses. Proper planning can reduce customs and other import duties, provide certainty regarding the ultimate duty assessments and ensure compliance with relevant laws, thereby maximizing profits and minimizing tariff liabilities.
The EC Customs rules and legislation
The rules governing Customs and International Trade matters are in a constant state of change. We believe that advisers who devote their energy exclusively to this discipline best serve the interests of any company engaged in international trade. With a broad-based clientele we are in a unique position to anticipate problems before they arise and resolve issues once they are identified.
Customs planning
It’s our belief that corporate Customs issues must be treated in the same manner as taxation, financial planning and capital management. Proper planning of a company’s manufacturing and importing activities will help a company to avoid or to resolve successfully unexpected assessments and will frequently generate significant savings. We encourage companies to review their transactions to minimize duties and prevent problems with Customs and other administrative agencies.
The advisers of Customs Consultancy Services have successfully represented numerous manufacturers, exporters and importers in proceedings brought under specific Customs and International Trade regulations.
Our advisers have represented companies in antidumping and other trade investigations involving exports from virtually every major country in Asia, Europe and the Americas. Our liaison with the various expert advisory offices in Brussels enables the company to monitor and react promptly to all kinds of trade actions.
Customs valuation
Customs valuation involves a number of complex formulas by which the Customs Services of the EC determines the dutiable value of imported merchandise. The manner in which transactions are structured and documented frequently affects dutiable value. The careful structuring documentation and record keeping often results in substantial duty reductions and avoidance of penalties. Relationships between related companies also affect the valuation of products for duty assessment purposes. Customs scrutinizes related-party transactions and resulting transfer pricing to determine whether the transfer pricing fairly reflects market value. Customs’ efforts are often coordinated with the Internal Revenue Service which requires parity between a product’s inventory basis for tax purposes and its Customs value.
We work closely with your own or independent tax counselors to maximize tax and Customs benefits while ensuring compliance with all applicable rules and regulations. A thorough analysis of a companies Customs and tax structure often leads to modifications in corporate organization or sourcing methods which can lead to substantial tax and duty savings.
Goods classification
Goods imported into the European Community must be classified in accordance with the Combined Nomenclature of the EC (”CN”), a classification system based upon the international Harmonized System. Classification determines the admissibility of goods, the rate at which duty is paid, the applicability of import restrictions and the availability of special tariff treatment.
The CN includes over 10,000 provisions designed to cover every possible product. Our firm specializes in obtaining the optimal classification for merchandise within these provisions. Our advisers routinely provide guidance in determining:
- most favorable duty rate available.
- the availability of special tariff programs which eliminate, reduce or defer duties.
- the applicability of import restrictions, quotas or special licensing requirements.
- whether the merchandise is subject to antidumping duties.
- the possibility that product modifications will result in a different classification with a lower rate of duty.
Rules of origin
Complex rules for determining the origin of imported merchandise have evolved in response to the fact that many items are the result of production processes and sourcing strategies which involve multiple countries. Determinations regarding the origin of merchandise can affect the rate of duty as well as the applicability of import quotas and other restrictive trade measures.
Import restrictions
The EC maintains a comprehensive system of restraints which limit or prohibit the importation of certain merchandise. These measures have typically consisted of quantitative limits, tariff-rate quotas and outright prohibitions. Our advisers work closely with the national and EC government agencies which administer these programs as well as many of the foreign governments whose exports are subject to these restrictions. Customs Consultancy Services routinely advises clients on how to manage their businesses within the context of these trade barriers.
There are a number of special programs available which provide significant duty savings for importers. The qualifying rules are complex and require expert advice regarding origin, valuation, customs bonded warehousing, quotas and other important Customs issues. Our legal staff has an extensive background in these matters and works closely with advising companies established in those countries to provide a full range of services to importers and exporters.
The Uruguay Round of the General Agreement on Tariffs and Trade (GATT) has fundamentally changed domestic and international procedures and regulations relating to Customs and trade. The World Trade Organization (WTO) has established a new global trading regime within which the EC and foreign entities must now operate. Our advisers are experienced in the workings and application of these statutes and treaties.
Duty-free or reduced duty treatment is also available through other programs such as the Generalized System of Preferences, Africa Caribbean and South Pacific (ACP), Countries and Overseas Territories (COT) and many other trade agreements. Cash flow benefits may also be obtained by making use of bonded warehouses or Foreign Trade Zones and participation in temporary importation programs. We counsel our clients in the requirements and benefits of these special duty programs.
Customs rulings
After considering various possibilities for structuring import transactions, it is often advisable to secure binding rulings from Customs to confirm the conclusions reached. Binding rulings on valuation and origin matters provide a high level of certainty with respect to prospective transactions and minimize the likelihood of “surprise” assessments. Our advisers are skilled in the ruling process. In fact, during their government service, some of our advisers were responsible for drafting the rules and regulations which govern the manner in which decisions are made today.
Penalties
The penalties for violation of Customs and trade laws are among the most onerous of any government agency. In addition to monetary penalties, Customs frequently seeks sanctions for intentional violations. Our firm has extensive experience in resolving complex claims. Our advisers are trained to identify potential violations and to assist our clients in resolving these issues with minimal liability.
Customs audits
Customs regularly audits importers to determine whether their procedures and documentation comply with the applicable rules and regulations. Instances of non-compliance that are discovered during the course of an audit can result in additional duty or penalty assessments long after importation. Customs auditors’ reviews are not limited to a company’s financial transactions but include the examination of record-keeping systems, internal controls and Customs compliance procedures.
We are experienced in developing record keeping systems and procedures to ensure compliance with the applicable regulatory requirements. Customs Consultancy Services represents clients in all facets of Customs audits and related investigations.
Our company has close working relations with several licensed Customs brokers providing great insight into all aspects of broker operations and regulations. We regularly provide counsel to Customs brokers on all aspects of their Customs obligations.
Questions, contact
If you have any questions or if you would like to discuss Customs or trade related issues please do not hesitate to contact our director, Ed Splietelhof:
Customs Consultancy Services
Mobile: +31-(0)641-11.44.88
Email: KLICK
Telephone: +31-(0)172-60.46.53
Fax: +31-(0)172-60.46.99
Reigerlaan 10
2461 BD Ter Aar (ZH)
The Netherlands