PwC’s Customs Blog

All the latest information and useful facts about customs, exports and imports

13. February 2018

Tax technology webcast series

Digital technology is transforming the way in which organisations manage their tax affairs. Managing tax and customs internationally has become a real handful. Especially with growing regulatory and cost pressure increasing the workload involved but making it harder to get additional staff. The latest tax technology can relieve your tax people from mechanical tasks so they can focus on the critical elements of their jobs.

Category: Customs GeneralCustoms OrganisationUncategorized 0

11. January 2018

March is coming closer – are you ready?

A change is coming in less than 50 days. Beginning in March, the Federal Customs Administration (FCA) will no longer send out the import documents by post. So if you still receive the assessment decisions and Bordereaux (the summary lists) in paper form, you will have to switch in due time.

Category: Customs GeneralZoll allgemein 0

25. December 2017

Is the use of a transfer price as basis for the customs value in doubt?

In view of the potential large impact of a very recent judgement of the Court of Justice for companies that use a transfer price as the basis for the customs valuation at import of their goods in the EU, we herewith would like to give you a heads up and already now share our first analysis of this case and its potential impact.

Category: Customs LawCustoms ValueTransfer pricingZollrecht 0

13. October 2017

The significance of tariff classification

Tariff Classification is the process of determining the correct tariff code for imported and exported goods. Classification of goods is relevant from a customs point of view. It has an impact on customs duties, excise duties, import VAT, origin management, preferential duties and import and export restrictions. For this reason, the importance of correct classification cannot be underestimated. However, companies often neglect the classification, which might result in significant costs, e.g. wrong amount of duty being paid or improper use of free trade agreements. The classification of goods is not always unambiguous which can also provide possibilities for savings by using competing tariff codes.

Category: Customs Tariff 0

18. September 2017

Cross-border use of cars – still a hot topic

More and more companies and private individuals are part of an international network, and operate or work in several countries. Cross-border mobility offers many advantages, but also presents a number of risks.

Category: Export Control 0