Your expert for questions
Dr. Michael Tervooren
Partner at PwC Deutschland
Tel: +49 1511 4261677
Email
Services from a Single Source
Companies involved in cross-border trade bear a great responsibility. They have to meet constantly growing requirements.
These include:
- Complying with very different, and in some cases, highly complex tax and foreign trade regulations at the national and international level.
- Monitoring and implementing the constant changes to these regulations and continually adapting internal processes.
- Dealing with increasing cost pressure and the need to manage cost-saving concepts.
- The consideration of (liability) risks.
PwC’s Customs & International Trade team provides comprehensive advice to companies on all aspects of customs, excise and foreign trade law. At five locations in Germany (Düsseldorf, Hamburg, Frankfurt, Munich and Nuremberg), the experts support and advise you with their many years of experience in national and European law. They are also your global contacts within the PwC network.
Together with the International Team Customs & Trade Solutions (ICTS), the experts also develop optimal solutions for your company when it comes to SAP GTS. The holistic approach offers you - from strategy to implementation - the opportunity to take advantage of all services from a single source.
Our services at a glance:
- Customs Law
- Foreign Trade Law
- Excise Law
Customs Law
Minimize risks with us!
All internal company processes must take customs-relevant regulations into account. It is the responsibility of the trader to ensure compliance with these regulations. In addition to the existing risks of a fine or criminal proceedings, there is also the risk of possible competitive disadvantages, for example through the loss of facilitations in customs clearance.
Do you want to minimize existing costs and risks, optimize your internal customs processes and focus on your core business?
Our services in the area of customs law consulting!
The PwC team will be happy to support you within the scope of customs consulting. The offer includes in particular:
- Expert opinions on individual customs law issues, for example on the determination of the exporter.
- Analysis and review of customs clearance and customs organization, as well as their optimization.
- Review of customs procedures such as inward or outward processing or customs warehousing.
- Assessment of customs authorizations such as Authorized Economic Operator (AEO) or simplified customs declaration procedure.
- The development of national and international internal concepts for the optimization of worldwide customs clearance.
- The preparation and/or review of work and organizational instructions (A&O) relevant to customs law.
- The training of employees.
- Support in the fulfillment of the pre-declaration duties (import and export of goods) as well as the necessary changes in the processes.
- The determination, maintenance, verification and updating of the customs tariff numbers of the material master (using the PwC tariff tool if required).
- The application for binding customs tariff information in Germany and in all member states of the European Union (EU) as well as the preparation of tariff opinions.
- Support in the area of customs valuation law, for example, in the determination of customs value or the optimization of processes.
- The analysis of optimization possibilities in preferential law - including preference calculation, approved or authorized exporter and free trade agreements.
- The application for refunds and remission of import duties, including anti-dumping duties.
- Support during customs audits by the main customs offices.
- Support in (extra-)judicial appeal proceedings.
Our specialists will be pleased to advise you in all matters relating to customs law.
Foreign Trade Law
Export support
Due to its sensitivity and the complex regulations at national and international level, export control alone involves high risks for all economic operators. Violations of regulations jeopardize approvals and damage the reputation of the company. In addition, there is the threat of heavy fines or even imprisonment, which can be enforced against both the management and the responsible employees. For this reason alone, companies are well advised to comply with all export control regulations and to be extremely sensitive to a wide range of issues.
Our services in the area of foreign trade law
PwC's experts offer their support on every single aspect of export control:
- Expert opinions on individual issues,
- Review of procedures and development of optimization options in the area of compliance,
- Preparation of internal company work and organizational instructions,
- Training of your employees,
- Review of licensing procedures and application for goods list licenses,
- Review of export control in the company,
- Correspondence with the Federal Office of Economics and Export Control (BAFA),
- Support during foreign trade audits by the main customs offices,
- Support in administrative fine proceedings or sanction measures initiated.
PwC's experts will be pleased to answer all your questions on foreign trade law.
You will also receive support with the reporting obligations in foreign trade. This includes reporting incoming and outgoing payments (such as reporting forms Z4, Z10), the status of receivables and payables (Z5, Z5a, Z5b), and company shareholdings (K3/K4) to the Deutsche Bundesbank. Even though they primarily serve statistical purposes, non-observance can result in substantial fines and the revocation of customs authorizations.
Excise Law
Keep track of the overview
In addition to the European harmonized regulations on tobacco, beer, sparkling wine and intermediate products as well as spirits or alcohol and energy taxes, the Federal Republic of Germany has three other special types of excise tax: electricity, coffee and alcopop taxes. These regulations are quite complex, but offer companies a wide range of potential for structuring and minimizing costs.
Our services in excise law
The PwC team also offers you comprehensive advice in excise law. This includes in particular
- Expert opinions on individual excise law issues.
- The application and Pflege of all excise tax permits.
- The review of preferential treatment under electricity and energy tax law and the development and implementation of optimization options.
- The calculation of electricity and energy taxes.
- The preparation or review of work and organizational instructions.
- The preparation of refund or reimbursement applications.
- Appeal procedures.
- The support of external audits by the main customs offices.
- The support of extrajudicial and judicial appeal proceedings.
Our specialists will be pleased to advise you in all matters relating to customs law.
Our IT solutions for you!
Trade Activator
With Trade Activator, developed by PwC, we offer the possibility of optimizing your company's supply chains and customs processing. It combines machine learning with the analysis of customs administration data to evaluate information from a wide range of sources. One example is the analysis of unused free trade agreements and missing preference certificates that lead to increased import duties
Customs Compliance Check
Together with Celonis, the market leader for process mining systems, we have developed the Customs Compliance Check analysis tool. In just four steps, you can have a simple and transparent analysis of your customs and foreign trade processes. The results will help you to check the efficiency of your company's Customs Compliance processes, among other things.
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Partner, Global Tax and Legal Managed Services / Alliances Leader, PwC Germany
Tel: +49 160 7032368