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YOUR CUSTOMS COMPETENCE CENTER IN BELGIUM?
NOTHING BUT BENEFITS!
14/09/2018
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• “Project 3C: A key initiative for GA C&E” Werner Rens, General Counsellor Marketing, GA C&E
Michel Lequeu, Economic Support, GA C&ESven Van der Biest, Project Manager, Economic Support, GA C&E
• “Team Tariff: Towards a dynamic service”
Brigitte Vandenbussche, Counsellor, Team leader Tariff, GA C&E
Kurt Samaey, Team member, Expert, GA C&E
• “A model for cooperation between GA C&E and GA Taxes (VAT)”Tim Van Sant, Cabinet Minister of Finance
3 PRESENTATIONS
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PROJECT 3C: A KEY INITIATIVE FOR GA C&E!
WERNER RENSMICHEL LEQUEUSVEN VAN DER BIEST
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CONTENT
• What are Customs Competence Centers (3C)?
• Why opt for an own 3C?
• Why opt for a 3C in Belgium?
• Project 3C: A key initiative for GA C&E!
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WHAT?
A Customs Competence Center (3C or triple C) is that entitywithin the organisational structure of a company whichprovides the high quality management and coordination of customs and related affairs
Thus: - shared service that provides in expertise regarding customsand related activities (e.g. excises, VAT, …)
- sometimes part of a broader shared service center
- internal “service provider” within the organisation
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WHY OPT FOR AN OWN 3C?
A 3C provides :
• knowledge building and thorough “in-house expertise”
• economies of scale
• efficiency and effectiveness
• increased compliance
• …
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WHY OPT FOR A 3C IN BELGIUM?
Why not???
Wage handicap…
However: - Belgium is closing the gap with its neighbouringcountries
- only relative importance for intellectual work: “quality prevails over quantity”
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WHY OPT FOR A 3C IN BELGIUM?
Belgium has key assets:
• Geographical position in Europe
• Performant and dense logistic landscape
• Knowhow in logistics, supply chains and customsprocedures
• Strategic “policy” center
(presence of European and international institutions)
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A KEY INITIATIVE BY BELGIAN CUSTOMS !
3C
Customsknowledge and
training
System BasedApproach
Optimal IT systems
Multidisciplinaryconsultation
Support andguidance
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A KEY INITIATIVE BY BELGIAN CUSTOMS !
OPERATIONAL PLAN 2018
“A transversal knowledge center for customs, excises and VAT will becomeoperational in 2018”
PROJECT 3C
A SERVICE MODEL TO SUPPORT CUSTOMS COMPETENCE CENTERS IN BELGIUM
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A KEY INITIATIVE BY BELGIAN CUSTOMS !
PROJECT 3C
• Official FPS Finance project
• Business Case approved by management committee
• 3C label
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A KEY INITIATIVE BY BELGIAN CUSTOMS !
PROJECT 3C
= strong commitment by GA C&E to offer economic operators who(intend to) have a 3C in Belgium a guaranteed high service level of support and knowledge sharing for the following domains
Excises
Non fiscal
TariffOrigin
Customs value
VAT
Supply Chains
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VISUAL
AAF
3C
3C
3C
3C
3C
FPS FINANCE GA C&E
ECONOMICSUPPORT
GA TAXESVAT
LEGISLATION
VAT L2
Excises L2
Non fiscal L2
Tariff L2
Origin L2
Value L2
Excises L1
Non fiscal L1
Tariff L1
Origin L1
Value L1
VAT L1
Supply Chains
PUBLIC SECTOR PRIVATE SECTOR
OPERATIONS
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TEAM TARIFF:TOWARDS A DYNAMIC SERVICE
BRIGITTE VANDENBUSSCHEKURT SAMAEY
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3C
Tariff
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TARIFF CLASSIFICATION – NOMENCLATURE OF GOODS
✓ Global trade = flow of goods
✓ In between 50 and 100 M type of goods
✓ Need to list goods✓ Harmonized System: >190 countries
✓ Combined Nomenclature (CN): EU
✓ TARIC
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In good
faith
Client-
oriented
service
Center of
expertise
BTI – 3C
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TARIFF CLASSIFICATION – NOMENCLATURE OF GOODS
Companies often don’t know how to classify their goods in regard to tariff.
Classifying goods according to the Nomenclaturerequires profound knowledge and experience in
multiple disciplines. Therefore tariff experts play a crucial role.
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IMPORTANCE OF A CORRECT TARIFF CLASSIFICATION
A correct tariff classification is important for:
• The allocation of an AEO authorisation or advantages related to simpifiedcustoms procedures: carefully establish and document the classificationprocess.
• Being compliant with fiscal and non-fiscal rights and duties for the import and export of goods.
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SCOPE OF TARIFF CLASSIFICATION
FISCAL
Taxes due at import
Tariff advantagese.g.
preferences, tariffsuspensions, tariff
quotas
VAT andExcises
Anti-dumping measures,
countervailingduties …
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SCOPE OF TARIFF CLASSIFICATION
NON-FISCAL
Trade restrictionsand control
measures, e.g. authorisations,
sanitary measures, import embargoes
Provision of preferential and non-
preferential originwithin the frameworkof trade agreements
Statisticsforeign trade
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BINDING TARIFF INFORMATION (BTI DECISION)
• BTI decision = a binding decision in which the customs authorities define thetariff classification of a certain good
• Based on information provided by the applicant
• Period of validity of 3 years
• Legal obligation for companies to “register” their BTI decisions and to use themwhen importing and exporting the good classified by that BTI
• Binding to all customs authorities of the Customs Union and the holder of theBTI decision
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ISSUANCE OF A BTI
Tailoredadvice prior
to theissuance of
the BTI
In mutualtrust
Correctlyapplying
legislation
FastFree of charge
Lab analysis
Interaction
between
customs &
companies
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CONTACT
• Brigitte VandenbusscheCounsellor – team leader
• Kurt SamaeyExpert – team member
• FOD Financiën | Douane en Accijnzen | OEO - EWR | TariefSPF Finances | Douanes et Accises | EOS - ELR | Tarif
Koning Albert II-laan 33, bus 37 1030 BrusselBoulevard du Roi Albert II 33, boîte 37 1030 Bruxelles
• Phone : 0257 530 76 | Service : 0257 631 61
[email protected]@minfin.fed.be
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A COOPERATION MODEL FOR THE GA C&A AND GA TAXES (VAT)
TIM VAN SANT
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Initiative of the Minister of Finances
14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 26
• Management plan 2018: “A transversal knowledge
center concerning customs, excises, VAT at import and
export (…) will become operational in 2018.”
• A cooperation model for the GA C&A and the GA
Taxes (VAT) is being developped which is based on
efficient communication channels and mutual sharing
of expertise
• Both based on own initiatives as well as on request of
the private sector
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Goals
14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 27
• To eliminate existing barriers between GA C&A and GA
Taxes
• To improve the cooperation between both GA’s
• To facilitate solutions for issues that the private sector is
facing
• Not purely operational, but also policy-based
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Concrete examples - policy
14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 28
• Penalty policy and interests on overdue payments
• Tariffs
• New circular letter for export
• New European regulations for e-commerce
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Concrete examples - operational
14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 29
• Controlling invoices / taxfree shopping cheques of
departing travellers
• Centralised clearance
• Procedure 42
• Applying judgement C-288/16, 29th of June 2017, L.C.:
logistics services concerning import and export
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Judgement L.C.
14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 30
• A Belgian taxable person A has sold goods to a
taxable person B, registered in China.
• For the transport of the goods to the location of B in
China, A is relying on a transport company X, who is
registered in Belgium.
• Company X, in turn, subcontracts the transport to
transport company Y, who is also registered in Belgium.
• Invoice A-B?
• Invoice X-A?
• Invoice Y-X?
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Q&A