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New for 2022: new mandatory information in the export declaration
11. December 2024 ·
1 Min. Lesezeit
News
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
It’s “and action” again!
I am currently in Berlin to create new eLearnings on energy and electricity tax law together with the experts from the BLOMSTEIN law firm in Berlin.
We started with Reinhart Rüsken, who analysed the current case law from 2021 for you in order to show you the stumbling blocks that need to be avoided in business practice. Next, we will be recording an online training course on electricity tax law with Leonard von Rummel. So look forward to these new courses soon!
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11. December 2024 ·
1 Min. Lesezeit
UPDATE: Changes to the HS system as of 01.01.2022
In the meantime, the EU Commission has also announced the changes to the Combined Nomenclature (CN), which reflects the 351 changes to the HS system. You can find the link here:
https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=uriserv%3AOJ.L_.2021.385.01.0001.01.DEU&toc=OJ%3AL%3A2021%3A385%3ATOC
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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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