Customs duties, taxes and payment in the EU

Customs duties are well known in principle – the amount that must be paid before goods are released to free circulation - as listed in TARIC or the national tariff code. This is defined as 'customs debt'. The total of import charges however includes customs debt, and also excise, VAT and other charges treated as if they were 'customs debt'. Accurate understanding and calculation is important.

The objective of this course is to give an understanding of how import charges are made up and how their collection is managed; and the legal and practical options for payment, deferral or appeal that are open to importers. The course is one of the modules of the extensive Customs clearance and trade compliance in the EU training (see the brochure).

Lessons

The course consists of seven video lessons:

1. Introduction
2. Calculation of import charges
3. Law and notification about customs debt
4. Payment options
5. Non-compliance, unpaid debt
6. Enforcement
7. Disputes, appeals

After watching the lessons, please take the quiz. Video 'Customs duty in the EU' is optional.

In the resources section, you will find slides and recommended reading. In addition, you can read articles of interest on the platform during the entire learning period (after purchasing the course, you will get access to the articles).

Outcome

At the end of this course, you should know answers to these questions:

• What is “customs debt”?
• Why are other charges added to customs duty?
• How are import charges calculated?
• How does customs debt arise after release to free circulation?
• When does debt become finalised and collectible?
• What are the payment options?
• Can debt be appealed?
• What powers are available to enforce collection?

Upon successful completion of the quiz (more than 60% of the questions must be answered correctly), you will receive a certificate of completion.

Time

Please plan ~2 hours to complete the module.

We can observe that both the legal regulations and the case-law of the EU courts (CJEU) are allowing the inclusion into the list of debtors not only importers of goods but also of carriers, intermediaries, declarants and other persons involved in customs procedures.

Dr Gediminas Valantiejus

Customs Knowledge Institute: 🔗 Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge. 📧 CKI@customsknowledgeinstitute.org  

CustomsClear: we are the customs and trade compliance knowledge marketplace and our goal is to connect knowledge seekers with industry-related experts. Check other available 🔗courses.