In our #PracticalCases series, we address topics that concern our customers. This article deals with…
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#Practical cases: Customs exporter vs. foreign trade exporter
11. December 2024 ·
1 Min. Lesezeit
Practical cases
In our #PracticalCases series, we address topics that concern our customers.
This article deals with the distinction between the term exporter under customs law and the term exporter under foreign trade law. Although this distinction has existed since 2018, a change in ATLAS, which was implemented by the administration in March 2021, has now brought this topic back into focus.
Do you have a case study from your day-to-day work that you would like to discuss with us? Write to us at info@pasani-academy.de
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11. December 2024 ·
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New for 2022: new mandatory information in the export declaration
In the future, the ‘carrier’ must be specified in every export declaration with their EORI number (or alternatively TCUI number for carriers based in the third country). In Germany, this change will be introduced with the AES release 3.0, which is to be implemented as part of a soft migration by April 2023 at the latest. This is likely to pose a massive challenge for many exporters.
In my opinion, the only practical solution is to separate the export declaration and the ASumA (the summary of exit display) and to submit the ASumA separately. The carrier is obliged to submit the ASumA before the goods actually leave. Since all ASumA data was already available when the ABD was created, the ASumA information could be transmitted together with the ABD by the exporter, which, to my knowledge, is almost always the case in Germany and makes a separate ASumA largely obsolete.
The now necessary separation of ABD and ASumA is likely to lead to an unbearable burden on freight forwarders and logistics companies and to delays in exports.
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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
#Practical cases: Import clearance via other Member States
In our #PracticalCases series, we address topics that concern our customers.
This article deals with the distinction between the exporter under customs law and the exporter concept under foreign trade law. Although this distinction has existed since 2018, a change in ATLAS that was implemented by the administration in March 2021 has now brought this topic back into focus.
Do you have a case study from your day-to-day work that you would like to discuss with us? Write to us at info@pasani-academy.de
Weiterlesen
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