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Welcome to the exciting world of customs and trade!

Part 1.  Introduction to the course

In the videos of this first part, let's start with information about the course and find out the answers to the questions 'Why? What? How?'.

WHY:  Learn the benefits of the course and get the most out of it! Some of the benefits:

• Learn anywhere, anytime, at your pace, and repeat as many times as you need to really understand the topic;
• Enjoy free access to all articles on CustomsClear - while the modules provide general basic knowledge, it is access to the most up-to-date information and the opportunity to delve into the topics that interest you; 
• Attend live sessions (organised on request); 
• Contact the Course coordinator at 📧 info@customsclear.net in case of any questions.

WHAT: Learn the basis of the course and how it is structured.  You will also be introduced to:

• The Union Customs Code, which is the basis of the EU customs law - the content, the regulations it consists of, and where to find the consolidated version;
• The customs declaration ('the passport' of the goods for crossing the customs borders) in electronic and paper form; and that the instructions on how to fill out the foms provide the information either on what goes into data elements of the electronic declaration or the boxes of the Single Administrative Document (SAD, the paper form). 

Do not skip this part and pay attention - you're already starting to learn! Every piece of information learned in the course is like a piece of a puzzle - if you miss something, the final picture will not be complete. On the other hand, during the course we return to the most important points and repeat them, so you will not miss the essence; moreover, the quizes provided in each module will help you to check your knowledge.

HOW: The learning process starting a module. Please note and follow the instructions provided in this video. 

Part 2.  Case study: what does ‘customs’ mean for a trader?

Watch a short animated video on an Ireland-based small business run by George. It shows some of considerations George's business has when preparing to import into the EU from a thid country (the UK) for the first time. George raises trade and customs-related questions, which are answered by Jane, who is a customs consultant. Jane focuses on:

• Agreements with the suppliers, Incoterms, commercial documents;
• George's duties as an importer and what a customs broker does;
• Customs controls: tariff (related to customs duties and taxes) and non-tarif requirements;
• Data in the customs declaration, and the use of software; 
• The importance of the commodity code for learning import/ export requirements;
• Information provided in the EU TARIC database and some other information sources.

This case study provides you further knowledge and helps to contextualise what you will learn. 

Part 3.  Some basic concepts and rules

And now, after watching the videos of Part 1 and Part 2, let's warm up by doing some tasks! In these videos, you will meet Sandra, who is studying logistics and customs, and her teacher. Together with Sandra, you will learn some basic concepts and rules, and you will also be asked to do some tasks. Information to the videos:

1. EU customs legislation: what legal acts constitute it? Please note that the definition of the EU customs legislation is provided in the Regulation (EU) No 952/2013 of the 9^th October 2013, laying down the Union Customs Code (the UCC), Article 5(2). At the end of the video, there is a task to learn more about international conventions; here are some examples Convention on the Harmonized Commodity Description and Coding System and Revised Kyoto Convention.
   
   
2. Union Customs Code (UCC): what legal acts constitute it and where to find them? In this video, you will also learn the background of why the Community Customs Code was changed to the UCC, which came into force in 2016. The video ends with the question about electronic customs systems, learn more reading E-customs in the EU, EU Single Window Environment for Customs (EU SWE-C) and European Maritime Single Window environment (EMSWe).
   
   
3. Customs territory: where does it start and end? In a customs territory, uniform customs laws apply and there are no internal customs or similar taxes. A customs territory covers territories including their territorial waters, internal waters, and airspace. Watch the video and learn answers to these questions: Is the customs territory the same as the national territory? Where does the customs territory at sea and on land begin and end? The video ends with the task regarding customs territory in the air. Please note that the customs territory in the air covers not only the customs territory above the ground and the internal waters, but also includes the airstrip above the territorial waters (in the sea; this principle derives from the Geneva Convention on the High Seas (1958)).
   
   
4. Customs duty in the EU. The EU duty tariffs (the same tariffs apply in all EU member states) are set out in the Combined Nomenclature (CN), which is an annex to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. CN is updated annually and new regulation is published in the Official Journal at the end of October (which means that each year the stakeholders check whether there are no changes to their products) and enters into force on the 1^st of January of the next year. For example, in 2022, the Commission Implementing Regulation (EU) 2020/1577 applies. Watch the video to learn the types of duty tariffs, where to find the duty tariff rate, and how to calculate the import duty amount to be paid.
   
   
5. Customs representation in the EU. It is set out in Article 18 of the Union Customs Code that any person may appoint a customs representative (also called 'customs broker', 'customs agent'). According to the statistics of several EU member states, customs brokers take care of more than 80% of import and export customs declarations. Therefore, they play an important role as an intermediary between traders and customs. Watch the video and learn about the types of customs representation: self, direct, indirect; the definition of the declarant; and who is responsible for meeting all the obligations arising from the customs declaration.

Finally, after watching all the videos, please do the Task, provided in the Resources. After that - time for taking the quiz (it is provided at the end of the videos)!

Outcome

At the end of this module, you should have a basic understanding of:

• Union customs law and where it applies;
• Customs declaration, its electronic form and the Single Administrative document (the paper form);
• Customs duties and other tariff and non-tariff requirements for goods transported across customs borders;
• What should a trader consider when planning imports from third countries;
• The responsibilities of a trader and a customs broker, and the types of customs representation.

Time

Please plan to dedicate around 1 hour to complete this introductory module. 

Enjoy the course!

If you are willing to learn, no one can help you.
If you are determined to learn, no one can stop you!

Anonymous