Customs & excise

Customs & excise

Customs & excise

Customs & excise

Customs & excise

Customs & excise

Customs and excise law is the ideal instrument to steer the economic strategy of a given nation. The import and export of goods can be supported or refrained by various customs and excise measures such as suspensions, preferential duties, specific duties, quantitative restrictions and non-tariff barriers.

In order to achieve harmonisation and economic expansion, a customs union has been created between the European Member States, allowing free movement of goods within the European Union without the imposition of import and export duties or taxes. Common customs regime and tariffs are provided for transactions between a Member State and non-Member States (so-called "third countries").

In addition to the procedure for determining the applicable custom or excise duty, a series of administrative formalities must be followed in order to allow the customs authorities to charge duties. In the first place, import must be declared in an administratively correct manner.  As a general rule, this is done in the first place by the use of a summary declaration in which the entry of a good is announced to the customs authorities. Enabling them to make a risk assessment of the incoming goods.  Upon entry, the goods will be presented to the customs authorities so that they can be subject to control. A customs declaration (PLDA system) will also have to be lodged. After release of the goods, they may be used for the customs procedure under which the goods were placed.

The importer, exporter, customs agent or forwarder and carrier play an important role in the customs story. Practical experience shows that the import and export of goods are often the subject of customs technical discussions in which major interests are at stake. In the event of a dispute with the customs authorities intermediaries seek to secure their financial position against their Principals through liens and guarantees.

Leeward assists importers, exporters, customs agents and freight forwarders as well as carriers in customs and excise disputes with customs authorities and conduct proceedings before the courts in this regard.