More about EFS

Programme

MODULE 1

DAY 1: 23 SEPTEMBER 2024

14.00 – 17.00 Introduction to EU Customs Law
18.00 – 21.00 Suspension regimes:

  • Role and function of suspension regimes (special procedures)
  • The different procedures in place – their function and functioning
    • transit
    • warehousing
    • processing
    • specific use
  • All based upon real life examples and experience and explaining the differences between the CCC and the UCC

 

DAY 2: 24 SEPTEMBER 2024

14.00 – 17.00 Import and export formalities:

  • Import of goods within the EU / entry summary declaration
  • Presentation of goods to the customs office of entry
  • Lodging of a customs declaration / declarant / customs representative
  • Export of goods from the EU / exporter definition
18.00 – 21.00 Formal customs law – selected topics

  • Incurrence of a customs debt / Customs debtor, who is kept liable in case of a customs debt
  • Revision of a customs declaration
  • Repayment and remission of customs duties
  • Post clearance recovery of customs duties
  • Role EU Commission

 

DAY 3: 25 SEPTEMBER 2024

14.00 – 17.00 Dutiable basis I: Customs Valuation:

  • Role / function in the overall customs framework
  • Main principles
  • Valuation methods
    • Transaction value – assists / deductions
    • Relation to Transfer Pricing
  • All based upon real life examples and experience and
    explaining the differences between the CCC and the UCC
18.00 – 21.00 Customs litigation and recent development of ECJ cases

 

DAY 4: 26 SEPTEMBER 2024

10.00 – 13.00 Dutiable basis II: Origin I

  • Preferential origin (origin rules, cumulation, REX system, proof of origin)
  • Non-preferential origin (origin rules, proof of origin, ECJ case law)
  • Miscellaneous (BOI, compliance issues etc.)
14.00 – 15.30 Dutiable basis II: Origin II

  • Case study
15.30 – 17.00 Dutiable basis III: Tariff classification
18.30 – 22.00 Informal meeting and dinner with the speakers during a boat trip in the port of Rotterdam

 

DAY 5: 27 SEPTEMBER 2024

10.00 – 13.00 Dutiable basis III: Tariff classification 

  • Built up of the HS and CN/Classification rules/ Case law on classification/BTI’s and their application/Tariff suspensions
14.00 – 17.00 Excise duties:

  • EU directive on general arrangements for excise duties
  • Excise warehouses and suspension regime
  • Movement and control of excise goods
  • EMCS

 

MODULE 2

DAY 1: 4 NOVEMBER 2024

14.00 – 17.00 Restructuring of the supply chain and customs:

  • Working with principal companies and LRD’s and the impact on customs operations, such as licenses and origin management
  • Centralised clearance and export
18.00 – 21.00 Origin management:

  • Working with FTA’s and customs unions around the world

 

DAY 2: 5 NOVEMBER 2024

14.00 – 17.00

 

 Customs duty management from a business perspective 
18.00 – 21.00 Customs valuation in complex supply chains

  • Transaction value in a series of sales
  • Treatment of intellectual property
  • Intercompany sales transactions
  • Undervaluation

 

DAY 3: 6 NOVEMBER 2024

08.00 – 13.00 Visit to the Dutch Customs Authorities on Maasvlakte II
14.00 – 15.30 Customs valuation in complex supply chains
15.30 – 17.00

18.00 – 21.00

 VAT and customs:

  • VAT and customs
  • Duty and VAT exemptions at import
  • VAT on export, VAT during customs suspension
  • Relief from customs duties and VAT, returned goods

VAT and customs (sequel)

 

DAY 4: 7 NOVEMBER 2024

14.00 – 17.00 Trade facilitations and developments:

  • Authorized economic operator
  • Single window, one stop shopping
  • Customs controlled framework
  • Future legislative developments such as the Union Customs Code (UCC) and the difference with the current CCC provisions
18.00 – 21.00 Customs function and role various stakeholders:

  • Cross-border trade (customs, business, consultant), meaning “being in control”, control of processes and procedures/role IT

 

DAY 5: 8 NOVEMBER 2024

10.00 – 13.00 EU strategic controls and sanctions:

  • Non fiscal customs legislation
  • Safety and security
  • Dual use goods, export license system

 
14.00 – 17.00 ESG-developments and international trade

  • Carbon border adjustment mechanism (CBAM)
  • Forced labor
  • plastic taxes / extended producer responsibility
  • deforestation

 

WEEK 5-6, 2025
Verbal defence of thesis