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Annual financial statements 2021
11. December 2024 ·
1 Min. Lesezeit
News
I would like to thank you today for the constructive dialogue, your comments and suggestions in 2021!
With your feedback, you have made a decisive contribution to the success and further development of the PASANI Customs Academy. Thank you very much for this.
Looking back on 2021, we are proud to have reached some ground-breaking milestones. We have expanded our range of courses and adapted them to the needs of our customers. I am also extremely pleased about the cooperation with the law firm BLOMSTEIN. Roland M. Stein’s team will provide you with their expertise in the areas of excise duties and export controls, and we will also be able to offer you a whole series of new courses in these areas in 2022.
As you can see, our new company logo will not be the only change in the new year. In addition, the implementation of our new learning platform is currently in full swing, which will offer you the opportunity to experience our eLearnings in a completely new way. So stay tuned!
For the upcoming holidays, I wish you a relaxing time with your loved ones, a happy new year and a healthy and successful 2022.
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11. December 2024 ·
1 Min. Lesezeit
Software and customs clearance?
Software and customs clearance?
A colleague from my network asked me the following question, which I would like to address: "Is there anything that needs to be considered when software (especially without hardware) is delivered abroad?
This question is interesting from two points of view:
From a customs perspective, software does not constitute goods. No customs declaration is therefore required for the import and export of software, provided it is sent via the internet, cloud, download, etc.
However, if the import/export takes place on hardware (DVD, EProm, control unit, laptop, etc.), a customs declaration is required for the hardware. It should be noted that the value of the software must be added to the value of the hardware.
From an export control perspective, software is a technology whose export may well be subject to authorisation if the software is to be considered dual-use goods or is otherwise subject to country-specific sanctions. Caution is therefore advised here!
So you can see that the topic of software is definitely relevant in the context of customs and foreign trade.
Have you ever been in a similar situation? You are also welcome to write me a message.
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11. December 2024 ·
1 Min. Lesezeit
“What is autonomous tariff suspensions actually all about?”
I was asked this question by a member of my LinkedIn network. I am therefore happy to address this topic:
So-called autonomous tariff suspensions (ACS) can be requested by importers under certain conditions, especially when a certain product/technology is not produced by EU-based manufacturers. If such goods are subject to import duties, a duty suspension can be considered.
Applications are reviewed twice a year, on 1 January and 1 July. There is an objection period for manufacturers based in the EU. These companies should check regularly whether such an application has been submitted for their finished products and, if necessary, initiate an objection procedure in order to avoid competitive disadvantages.
A portal of the EU Commission which you can use to search for the customs tariff numbers relevant to you can be found below. I have also linked to explanations of the application procedure of the Federal Ministry for Economic Affairs and Energy.
Have you found your products?
Portal of the EU Commission:
https://ec.europa.eu/taxation_customs/dds2/susp/susp_consultationchapter.jsp?Lang=de&buttonId=searchBtN&pubCycle=sus+2022-01&chapters=84&Expand=true&offset=0
Application procedure for autonomous tariff suspensions (AZZ):
https://www.bmwi.de/Redaktion/DE/Artikel/Aussenwirtschaft/zollabwicklung-autonome-zollaussetzungen-zollkontingente-verfahren.html
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11. December 2024 ·
1 Min. Lesezeit
Update of the harmonised system as of 01.01.2022
On 01.01.2022, the nomenclature of the harmonised system will be updated every five years. To facilitate the implementation of these changes, the WTO (World Trade Organisation) has activated the so-called "HS Tracker" on its homepage, which can be used to track the changes.
You can find the link to the HS Tracker here: https://hstracker.wto.org/
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