GLOBAL FLOWS OF GOODS, A CLEAR TAX STRATEGY

More certainty with customs, excise duties and energy taxes

International flows of goods not only bring opportunities but also complex duties obligations. Whether it’s customs duties, import VAT, excise taxes or energy taxes, even small errors can bring high costs and risks.

We’ll support you with safely meeting your customs and tax obligations, designing efficient processes and drawing on financial relief to the full. This gives you clarity, reduces burdens and creates space for your core business.

Our approach to giving you all-round advice

So you can exploit opportunities, prevent risks and take full advantage of your tax potential, we’ll support you with:

  • Interdisciplinary advisory: With us, the law on foreign trade and energy law seamlessly intertwine.
  • Practical application: from analysis to putting it into practice, we’ll assist you on an equal footing.
  • Relief we can prove – we reduce the tax burden, safeguard compliance and create space for your core business.
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Our services

We make duties manageable.

Treating customs duties and import VAT correctly is crucial to your liquidity. We check the customs tariff classification of your goods, analyse the burden in duties and identify potential relief. In this way, we ensure that you profit from relief measures and special provisions without running any risks.

Our services include:

  • checking and optimising commodity codes and customs values
  • Utilising procedures such as customs warehousing or outward/inward processing
  • Analysing and optimising import VAT clearance 
  • Assisting with applications and communication with customs authorities

Transparency and relief for excise taxes.

Excise taxes affect many sectors – from tobacco and alcohol all the way to energy products. Errors in clearance can quickly lead to back-payments and penalties. We make sure your processes are transparent, assist you with making applications and use tax planning options to the full.

Our services include:

  • Advice on tobacco, alcohol and other excise taxes
  • Checking conditions for tax relief and possibilities for refunds
  • Support with documentation and providing evidence
  • Representation in excise duty audits

Reduce costs with targeted relief.

Energy & electricity taxes are considerable costs to many businesses – at the same time there are many kinds of relief, which often go unexploited. We’ll show you what the options are and guide you through applying them in a legally watertight way.

Our services include:

  • Advice on all the relevant energy & electricity tax rules
  • Making applications and support with applications for relief
  • Risk analysis and preparation for audits
  • Process optimisation and long-term reduction of the tax burden

Efficient processes for lasting compliance.

A proper process and organisational structure is the basis for dealing with duties legally and efficiently. We’ll support you with analysing, designing and implementing your processes – from displaying them in your ERP all the way to your internal control system.

Our services include:

  • Analysis and optimisation of existing processes
  • Support with designing IT and ERP processes
  • Setting up internal control systems and compliance structures
  • Training and workshops for your teams

Be well prepared for every audit.

Companies often associate customs and tax audits with uncertainty and high risks. We’ll give you all-round assistance – from preparation to communicating with the authorities to defence for appeals and legal action.

Our services include:

  • Preparing for customs and excise duty audits
  • Support during on-going audits (incl. documentation and communication)
  • Developing strategies on risk minimisation
  • Representing your interests in appeal proceedings

As well as tax we’ll also assist you with the law – from export control to the law on sanctions.

Frequently asked questions on customs, energy & excise duties

Customs duties arise when goods are imported into the European Union from a non-EU country. The amount is based on the commodity number, the customs value and the country of origin of the goods.

Alongside customs duties, import VAT and excise taxes may also be charged. The correct classification is crucial to avoid unnecessary costs.

Customs: Duties that are collected when goods are imported from non-EU countries.

Excise duties: National duties on certain products such as tobacco, alcohol, energy or electricity – regardless of whether they are imported or produced domestically.

Import VAT: Import VAT corresponds to VAT and is charged on the import of goods into the EU. It can be reclaimed if there is a right to deduct input VAT.
The three types of duties overlap, but differ in their legal basis and effect.

Import VAT is not charged in certain cases, e.g.:

  • If goods are supplied tax-free to another EU country directly
  • If special customs procedures are applied (e.g. customs warehousing, inward/outward processing, temporary admission)
  • Or if particular exemption conditions apply.

Whether exemption is possible depends on the individual case. Designing supply chains precisely and applying for the appropriate procedure is therefore crucial.

Businesses – particularly energy-intensive enterprises – can apply many tax reliefs, e.g.: 

  • Tax capping (for enterprises in the manufacturing industry)
  • Tax reductions for certain processes and applications
  • Tax exemptions for renewable energy or in special cases.

Many of these kinds of relief must be proactively applied for. We’ll support you with exploiting all the possibilities and avoiding risks in making applications.

Authorities audit whether duties have been calculated and paid correctly. Documents, accounting records, IT systems and processes are closely analysed.

Even small errors in commodity numbers or excise duty declarations can result in high back-charges. Being well prepared, with clear documentation and functioning control systems, is crucial to avoid risks.

An incorrect commodity number can have serious consequences:

  • Duties that are too low or too high
  • Back-charges and interest
  • Fines or, on intent, criminal proceedings.

Classifying tariffs correctly is complex and often depends on interpretation. That’s why it’s worth involving experts who can classify goods properly and help avoid disputes with customs. 

As soon as you start importing/exporting goods regularly, producing energy-intensively or expect a customs or excise duty audit. 

Even if you keep track of processes in your ERP system or intend to apply for relief, it makes sense to make use of external expertise. Getting advice early saves costs, minimises risks and provides assurance in dealing with the authorities.