YOUR CUSTOMS COMPETENCE CENTER IN BELGIUM? NOTHING BUT BENEFITS!

Transcription

1 YOUR CUSTOMS COMPETENCE CENTER IN BELGIUM? NOTHING BUT BENEFITS! 14/09/2018

2 3 PRESENTATIONS Project 3C: A key initiative for GA C&E Werner Rens, General Counsellor Marketing, GA C&E Michel Lequeu, Economic Support, GA C&E Sven 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 PROJECT 3C: A KEY INITIATIVE FOR GA C&E! WERNER RENS MICHEL LEQUEU SVEN VAN DER BIEST

4 4 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!

5 5 WHAT? A Customs Competence Center (3C or triple C) is that entity within the organisational structure of a company which provides the high quality management and coordination of customs and related affairs Thus: - shared service that provides in expertise regarding customs and related activities (e.g. excises, VAT, ) - sometimes part of a broader shared service center - internal service provider within the organisation

6 6 WHY OPT FOR AN OWN 3C? A 3C provides : knowledge building and thorough in-house expertise economies of scale efficiency and effectiveness increased compliance

7 7 WHY OPT FOR A 3C IN BELGIUM? Why not??? Wage handicap However: - Belgium is closing the gap with its neighbouring countries - only relative importance for intellectual work: quality prevails over quantity

8 8 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 customs procedures Strategic policy center (presence of European and international institutions)

9 9 A KEY INITIATIVE BY BELGIAN CUSTOMS! Customs knowledge and training Support and guidance 3C System Based Approach Multidisciplinary consultation Optimal IT systems

10 10 A KEY INITIATIVE BY BELGIAN CUSTOMS! OPERATIONAL PLAN 2018 A transversal knowledge center for customs, excises and VAT will become operational in 2018 PROJECT 3C A SERVICE MODEL TO SUPPORT CUSTOMS COMPETENCE CENTERS IN BELGIUM

11 11 A KEY INITIATIVE BY BELGIAN CUSTOMS! PROJECT 3C Official FPS Finance project Business Case approved by management committee 3C label

12 12 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 Tariff Customs value VAT Origin Supply Chains

13 13 VISUAL PUBLIC SECTOR PRIVATE SECTOR FPS FINANCE GA C&E LEGISLATION Excises L2 ECONOMIC SUPPORT Excises L1 3C Non fiscal L2 Non fiscal L1 3C Tariff L2 AAF Origin L2 Tariff L1 Origin L1 3C GA TAXES VAT VAT L2 Value L2 OPERATIONS Value L1 VAT L1 3C Supply Chains 3C

14 TEAM TARIFF: TOWARDS A DYNAMIC SERVICE BRIGITTE VANDENBUSSCHE KURT SAMAEY

15 Tariff 3C

16 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

17 In good faith Clientoriented service Center of expertise BTI 3C

18 TARIFF CLASSIFICATION NOMENCLATURE OF GOODS Companies often don t know how to classify their goods in regard to tariff. Classifying goods according to the Nomenclature requires profound knowledge and experience in multiple disciplines. Therefore tariff experts play a crucial role.

19 IMPORTANCE OF A CORRECT TARIFF CLASSIFICATION A correct tariff classification is important for: The allocation of an AEO authorisation or advantages related to simpified customs procedures: carefully establish and document the classification process. Being compliant with fiscal and non-fiscal rights and duties for the import and export of goods.

20 SCOPE OF TARIFF CLASSIFICATION FISCAL Taxes due at import Tariff advantages e.g. preferences, tariff suspensions, tariff quotas VAT and Excises Anti-dumping measures, countervailing duties

21 SCOPE OF TARIFF CLASSIFICATION NON-FISCAL Trade restrictions and control measures, e.g. authorisations, sanitary measures, import embargoes Provision of preferential and nonpreferential origin within the framework of trade agreements Statistics foreign trade

22 BINDING TARIFF INFORMATION (BTI DECISION) BTI decision = a binding decision in which the customs authorities define the tariff 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 them when importing and exporting the good classified by that BTI Binding to all customs authorities of the Customs Union and the holder of the BTI decision

23 ISSUANCE OF A BTI Interaction between customs & companies In mutual trust Tailored advice prior to the issuance of the BTI Free of charge Lab analysis Correctly applying legislation Fast

24 CONTACT Brigitte Vandenbussche Counsellor team leader Kurt Samaey Expert team member FOD Financiën Douane en Accijnzen OEO - EWR Tarief SPF Finances Douanes et Accises EOS - ELR Tarif Koning Albert II-laan 33, bus Brussel Boulevard du Roi Albert II 33, boîte Bruxelles Phone : Service : da.oeo.dt.ca@minfin.fed.be da.eos.dt.ac@minfin.fed.be

25 A COOPERATION MODEL FOR THE GA C&A AND GA TAXES (VAT) TIM VAN SANT

26 Initiative of the Minister of Finances Management plan 2018: A transversal knowledge center concerning customs, excises, VAT at import and export ( ) will become operational in 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 14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 26

27 Goals 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 14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 27

28 Concrete examples - policy Penalty policy and interests on overdue payments Tariffs New circular letter for export New European regulations for e-commerce 14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 28

29 Concrete examples - operational 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 14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 29

30 Judgement L.C. 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? 14/09/2018 Kabinet Minister van Financiën Johan VAN OVERTVELDT 30

31 Q&A