Customs and excise duty advisory services

In the course of our advisory activities, we often experience that familiarity with the rules of customs and excise duty is indispensable for a 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 information on relevant requirements as necessary for their daily operations and avoid risks arising from the incorrect application of 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.
  • Advisory services related to the determination of tax category and customs tariff heading number.
  • 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.
  • Advisory services 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 established earlier and identify any deficiencies they may have, as well as the potential opportunities. If needed, we participate in the planning process and 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 duty obligations.

The main elements of our excise duty advisory service

  • Advisory services related to obtaining 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.
  • Advisory services related to excise duty audits.

To whom do 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 largescale customs transactions on an ongoing basis and would like to obtain a better overview and optimise the processes.
  • To those who feel that in the case of a possible audit by the customs authorities, they could not provide satisfactory answers to questions raised in connection with customs and export/import procedures.
  • And to companies that have already established their export/import procedures but that happened a relatively long time (4-5 years) ago and they are interested in whether the changes in the laws that have occurred since provide opportunities for further optimisation.

If you have any questions in connection with our services, please contact our advisor colleagues.

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Customs and excise duty advisory services