Customs and excise duty advisory services

We often experience in the course of our advisory activities that familiarity with the rules of customs and excise duty is indispensable for the problem-free operation of businesses. Even though excise duty only concerns a narrower group, the majority of companies encounter and need to apply customs regulations at some point during their activities.

Mazars offers customs and excise duty advisory services to assist economic operators. In the framework of this we help ensure that they have the information on the relevant requirements as necessary for their daily operations and avoid risks arising from the incorrect application of the customs regulations or excise duty rules. In addition to minimizing risks, it is also our aim to facilitate the administration of companies’ everyday customs and excise duty cases by way of providing advice related to their processes in place.

The main elements of our customs advisory service:

  • We provide assistance in obtaining AEO (Authorised Economic Operator) status, including the preparation of the application;
  • Advising related to the classification of goods, as well as the determination of tax category and customs tariff heading number (commodity codes);
  • Checking of customs value calculations, assistance in customs value verification procedures (e.g. compiling the necessary documents);
  • Checking the correct application of rules of origin and classifications;
  • Advising related to customs procedures with economic impact (customs warehousing, processing under customs control, temporary importation, inward and outward processing);
  • Optimisation of customs procedures: We review the internal systems earlier established, and identify any deficiencies they may have, as well as the potential opportunities. If needed, we participate in the planning process, and we cooperate with the logistics and financial departments of the company in the interest of optimising the system related to import/export procedures or the excise tax obligations.

The main elements of our excise duty advisory service:

  • Advising related to the obtaining of the necessary excise licenses;
  • Assistance with establishing the appropriate systems for keeping records and disclosing information to the authorities;
  • Preparing excise duty returns and filing them electronically;
  • Advising related to excise duty audits.

To whom we recommend our services?

  • To all companies that have any questions concerning customs legislation or specific customs cases in which they are uncertain or would like to obtain a confirmation of their position;
  • To those who would like to use the opportunities inherent in obtaining the AEO status;
  • To companies that conduct large-scale customs transactions on an ongoing basis and would like to obtain a better overview and optimise the processes;
  • To those who feel that in case of a possible audit by the customs authorities they could not give satisfactory answers to questions raised in connection with customs and export/import procedures;
  • And to companies that have established their export/import procedures, but this happened relatively a long time (4-5 years) ago, and they are interested in whether the changes in the laws that have occurred since may provide opportunities for further optimisation.

If you have any questions related to our customs or excise tax advisory service, please contact our colleagues directly or through your Mazars contact person.

To know more about our service we recommend to download our product sheet below:

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