Trade and Customs

In the course of globalisation, there is a constant increase in competition and international flows of goods. This development requires a rethink in the design of supply chains and thus the organisation of customs clearance in the cross-border movement of goods. As a key success factor, companies are focusing on the customs and foreign trade aspects of the entire value chain.

Compliance with laws and regulations is of existential importance for internationally active companies, especially in the very formal customs law. Non-compliance with regulations means the threat of subsequent levies, penal sanctions and fines, withdrawal of authorisations/procedural facilitations, revocation of AEO status, etc. Risks from the point of view of customs law must be identified and appropriate defence measures put in place. In addition, the customs administration is increasingly demanding functioning monitoring, e.g. for the maintenance of AEO status and the Authorised Exporter. The KPMG Trade & Customs team supports you in identifying possible risks within the framework of a Customs Review tailored to your company and the implementation of appropriate measures for compliance with the relevant regulations and a monitoring system. In addition, the Customs Review offers opportunities to recognise duty reductions and to identify efficiency and effectiveness improvements.

Companies engaged in foreign trade must ensure compliance with German, European and, in some cases, extraterritorial US export control regulations. We support you in organising your foreign trade area, e.g. by developing and implementing internal procedural and organisational instructions. We conduct audits to assess the effectiveness of your company's internal export control systems. We support you in foreign trade audits and in the defence against violations of foreign trade law, e.g. in the context of administrative fine proceedings. We also offer seminars and in-house training on foreign trade law and export control (EU and USA).

Further information on export control systems can be found in the English-language brochure "Internal compliance programmes for foreign trade controls" (PDF).

In addition, our partner Mario Urso has published a recent article on the topic of "Customs audits in foreign trade law" (PDF, German).

The status of Authorised Economic Operator (AEO) serves to identify secure economic operators. In return, the customs administration grants certified companies facilitations that relate in particular to the quantity and quality of customs controls and information as well as the acceleration of customs clearance processes. The application procedure is complex and requires qualified information on various company divisions and operational processes. Our experienced Trade & Customs team supports you and your company in checking the requirements for certification and accompanies you throughout the entire certification process.

The customs origin of goods is one of the essential factors for the amount of customs duties. Companies active in foreign trade can reduce their customs duties and thus gain a competitive advantage through extensive knowledge in the area of goods origin and preference law. We advise and train the responsible employees of your company with regard to the law on the origin of goods and preferential treatment and support them in corresponding negotiations with the customs administration.

International customs value law offers the possibility of achieving competition-relevant cost savings through its provisions regarding the value of an imported good on which customs clearance is based. Together with you, we analyse the customs valuation of your company's goods and accompany you in the implementation of potential savings.

Restructuring within a group, changes in supply routes, the conversion of companies and group transfer prices can have an influence on the assessment of company transactions under customs and foreign trade law. Existing authorisations should also always be taken into account. Therefore, these aspects should already be included in the planning phase in order to assess whether, for example, a commission or agent structure takes better account of corporate concerns. For advisory services in these areas, we are supported by our specialised colleagues from the Transfer Pricing and M&A service lines.

For many companies, the cost factor energy plays an essential role in their business activities. The steadily increasing energy costs also include to a large extent consumption-dependent energy and electricity taxes. Reducing these taxes can thus lead to a competitive advantage. We advise you on all current questions of electricity and energy tax law and examine the possibilities for structuring these taxes in your company.