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...
Excise duties are indirect taxes on the sale or use of specific products such as alcohol, tobacco and energy. Together with customs duties and VAT, they are among the taxes that must be calculated and indicated in the customs declaration. The focus of this course is on the activities required...
Lessons of this course cover activities required of customs professionals to deal with the VAT in the context of import and export procedures. This course is Module 6 of the extensive Customs clearance and trade compliance in the EU training (see the brochure). Introduction Duties, VAT and excise are taxes...