Special procedures Customs & Excise
Economics, Business and (Public) Management
Economics, Business and (Public) Management
by Antwerp Tax Academy
The advanced module Special Procedures is composed of four submodules:
At the end of this module, the participants should be able to identify and implement beneficial special procedures. The first three submodules will address the benefits of the respective procedures, the license application process (including required guarantees), potential simplifications, stock administration and reporting and any special conditions applicable. If relevant, reference will be made to applicable case law. Also the impact of Brexit will be considered during the various submodules. During each submodule, appropriate practical cases will be discussed and exercises will be given, to fully understand how special procedures work in practice. At the end of the module an open book exam, combined with an assessment of a practical case (based on the examples during the submodules) will be organized.
The programme is open to a range of different participants: civil servants, magistrates, service providers (lawyers, consultants, etc.) and private sector employees, including managers. The advanced programme can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.
This module consists of four days of classes from 9.15 a.m. to 12.15 p.m. and from 1.45 p.m. to 4.45 p.m. All classes are taught in English and involve a high degree of interaction.
Every advanced module is designed to ensure participants achieve either an operational level of competence (level 2: solving problems independently) or experienced competence at team leader level (level 3: strategic thinking). The module 'Special Procedures' ensures competence level 2.
Participants who attend at least 80% of the classes and pass the exam at the end of the advanced module receive a certificate.
The exam will take place at the Stadscampus, University of Antwerp. Foreign participants are offered the opportunity to take the exam from a distance.
Digital course materials are provided (e.g. PowerPoints, court bundles (legal doctrine, case law)). These digital course materials will be made available through the university’s electronic learning environment.
'Storage' comprises both customs warehousing and free zones. The storage procedures are designed to store products under customs duty suspension before the proper treatment or destination is assigned to the goods.
'Processing' comprises both inward processing and outward processing. ‘Inward processing’ allows for non-EU goods to be imported for use in the customs territory of the EU in one or more processing operations; when exported, such goods are not subject to import duty or to other taxes such as VAT and/or excise duties (including commercial policy measures). 'Outward processing' allows for EU goods to be exported from the EU customs territory temporarily in order to undergo processing operations. The processed products resulting from these goods can be re-imported and released for free circulation with total or partial relief from import duty.
'Specific use' comprises temporary admission and end use. 'Temporary admission' allows goods to be brought into the EU temporarily with total or partial relief from import duty. ‘End use’ is a customs procedure whereby goods may be released for free circulation in the EU at a reduced or zero rate of duty on account of their specific use.
The Union transit procedure is used for customs transit operations between the EU Member States (and Andorra and San Marino) and is in general applicable to the movement of non-Union goods for which customs duties and other charges at import are at stake, and of Union goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country. The common transit procedure is used for the movement of goods between the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia and Serbia. In this submodule, we will discuss the transit regimes available (Union & common transit, TIR, ATA, etc.) and simplification licenses. The lecturer will explain the NCTS system and the methodology for filing and discharging transit declarations. This submodule will also cover the guarantee procedure and the possible consequences of non-proper discharge of transit declarations.
27, 28, 29 and 30 March 2023 (be aware that the dates can be subject to change)