Celní poradenství s.r.o.

Ivona Klabouchová

Petr Symanek

Česky Celní poradenství s.r.o. logo Celní poradenství

Quiz - Do you have your expenses under control?

Spend several minutes and answer the following questions:

  1. Do you know what amount of the customs duties did you pay in the prior two years?

  2. If you use a customs broker:
    1. did you select him/her in a fair tender;
    2. have you selected an appropriate form of brokerage and have you concluded a well-designed contract which is regularly updated;
    3. do you inspect his/her activities at least from time to time;
    4. do you stay up-to-date on significant changes in customs issues; and
    5. do you personally participate in significant dealings with the customs authority?/li>

  3. If you import goods:
    1. are you aware of the goods classification and do you realise that the correct tariff classification of goods is of key importance for both the correct classification of the customs duty and for the application of non-tariff measures;
    2. do you know what costs have to be included in the customs duty calculation basis and have you introduced a system for comparing the customs value with the price actually paid for the goods, transportation, insurance and other relating services;
    3. do you know what costs may be deducted from the customs duty calculation basis and do you consistently review whether it was the case;
    4. do you use preferential customs rates and customs suspensions;
    5. if you pay antidumping or countervailing customs duties, are you sure that this payment is necessary?

  4. If you export goods:
    1. do you stay up-to-date on the classification of the goods and do you realise that the correct tariff classification of goods is of key importance in the export;
    2. do you continuously review the exits of the goods from the EU and immediately respond to the appeals to prove the exits using substitute methods;
    3. do you know that your goods are (not) subject to control procedures and do you regularly review the items added to the list of dual use goods;
    4. if you confirm the origin of goods, do you know the rules for determining the origin, do you record and archive the documents proving the origin of the goods, including the declarations from your suppliers?

  5. Can you, with a clear conscience, state that during the last three years you did not:
    1. pay a fine for the breach of customs regulations;
    2. pay a penalty or interest for the late payment of the customs duty?

  6. Do you know that you use such customs procedures that are the most advantageous for you in terms of the customs and administration costs?

  7. Do you know that you use such simplified procedures in the customs proceedings that match your possibilities and requirements?

  8. Dou you have your customs debt secured appropriately and to such an amount that is effective?

  9. Do you archive documents relating to the import and export in such a manner that you are immediately able to track the customs declaration relating to a specific invoice number and vice versa?

  10. Did you obtain the AEO certificate and do you consistently monitor compliance with the criteria for the recertification?

  11. Do you prefer suppliers holding the AEO certificate?

  12. Do you review the news in customs regulations and the import and export practice of comparable companies on an ongoing basis?

If you answered “yes” to all these questions, it is very likely that you really have the import and export transactions under control. Congratulations and we regret that we have not yet met you. :)

If you answered “no” or “I do not know” to a significant number of the questions, although the import and export is part of your responsibilities, thank you for your sincere replies and we will be happy to assist you. (Contact)