Customs Easy supports your Company with your customs procedures and asking for customs authorisations. Customs Easy has also a long experience on customs representation services.

Goods classification

Tariff classification of goods consist in the determination of the right code in the Combined Nomenclature under which those goods are to be classified.
Customs classification of goods is needed to determine the customs duty rate, but also for a large number of non-tariff measures, such as import or export licence or restriction, issuance of a certificate of origin, excise duty.
To have legal certainty that you are applying the correct classification to your goods, there is the possibility to apply for a Binding Tariff Information (BTI) decision. The BTI is issued by national customs authorities, is valid for 3 years throughout the EU and is binding on all EU customs administrations and the holder of the decision.
Classification of goods can be quite a complex procedure. To reduce the risk of mistakes and consequently of fines and penalties, our expert Team can support you in the tariff classification of your products and in the request of BTIs.

Origin of goods

When you import or export a product, it is essential to know the country of origin of your product.
To determine the origin of your product, you need to take into consideration the non-preferential and the preferential origin.
Non-preferential rules of origin are used to determine the country of origin of goods for the application of the most-favored nation treatment (MFN) but also for the implementation of a number of commercial policy measures such as anti-dumping and countervailing duties, trade embargoes, safeguard measures, origin marking (Made in…) and quantitative restrictions or tariff quotas.
Preferential rules of origin determine whether your goods may be eligible to be imported with a lower duty rate or at zero rate.
To have legal certainty about the non-preferential or preferential origin of your goods, there is the possibility to apply for a Binding Origin Information (BOI) decision. The BOI is issued by national customs authorities, is valid for 3 years throughout the EU and is binding on all EU customs administrations and the holder of the decision.
Determine whether your goods qualify as originating from a certain country can be quite a complex procedure. To reduce the risk of mistakes and consequently of fines and penalties, our expert Team can support you in the determination of the origin of your products and in the request of BOIs.

Customs valuation

When you import goods, you need to determine the customs value of your goods, which is not necessarily the value mentioned in your invoice.
As the customs value of the imported goods provides the amount of customs duty that has to be paid, it is essential to mention the correct value in the customs declaration. But the customs value is also the basis for calculating the VAT at import and for trade statistics.
There are different methods that must be taken into account when determining the customs value of your goods: transactional value method; transactional value of identical goods; transactional value of similar goods; value based on unit price in the EU; computed value; fallback method.
If you are a Multinational enterprise Group (MNE Group), there is also the necessity to take into account also the transfer price policy and the impact that this policy can have in order to determine the customs value.
Moreover, imported goods often incorporate royalties or license fees. It is important to determine if these payments must be part or not of the customs value.
The data necessary for determining certain elements which may or may not form part of the customs value are not, in all cases, fully known when the goods are released for free circulation. The customs value can then only be determined after this data is provided. In other cases, the items are known at the time of release for free circulation, but their distribution cannot yet be counted. For these cases, it is possible to request an authorization for simplification.
At export, the value to be determine is the statistical value.
Determine the correct customs value of your goods can be quite a complex procedure. To reduce the risk of mistakes and consequently of fines and penalties, our expert Team can support you in the determination of the customs value.

Special procedures

Customs legislation also aims to reduce the costs of customs operations.
This is possible applying for a special procedure, such as transit, customs warehousing, temporary admission, end-use and inward or outward processing.
To avoid to present goods to customs and reduce your costs, it can be interesting to request an authorization for authorized consignor or consignee, or, in some Member States, for the approved place authorization of loading and/or unloading.
In most cases, an authorization is needed, and some obligations applies, such as keeping records.
The expert Team of Customs Easy can support you in the implementation of one or more of these customs procedures.

Authorised Economic Operator (AEO)

Any economic operator who is part of the international supply chain and is involved in customs-related operations, may apply for the AEO status.
The AEO authorisation is issued to the applicant, after a thorough audit of his or her business activity.
Today it is essential to become an AEO if you are involved in activities covered by the customs legislation.
The AEO authorization will allow you easier admittance to customs simplifications, prior notification in case of control, fewer physical and document-based controls, priority treatment of consignments if selected for control, choice of the place of controls, lower or waiver of the guarantee.
In some cases, the AEO status is even needed to have access to a simplification/authorization:
  • Comprehensive guarantee with reduced amount for existing customs debts and charges,
  • Centralized clearance,
  • Entry into declarant’s records (EIDR) with a waiver of the obligation for the goods to be presented to customs,
  • Self-assessment.
The expert Team of Customs Easy can advise and support your company in the request of the AEO authorisation.

Carbon Border Adjustment Mechanism (CBAM)

The CBAM has the objective to reduce the risk of carbon leakage while encouraging both, producers in non-EU countries to green their production processes as well as countries to introduce carbon pricing measures.
It applies at import of some specific goods:
  • Cement
  • Iron and Steel
  • Aluminium
  • Fertiliser
  • Hydrogen
  • Electricity
CBAM is being phased. In the transitional period, which started on 1 October 2023, a reporting system applies for those goods with the objective of facilitating a smooth roll-out and to facilitate dialogue with third countries. Importers will start paying the CBAM financial adjustment in 2026.
During the transitional period, which started on 1 October 2023 and finishes at the end of 2025, the reporting declarant (which could be the importer or the indirect customs representative) must report at the end of each quarter emissions embedded in CBAM goods imported quarterly, without paying a financial adjustment, giving time for the final system to be put in place.
Reporting of embedded emissions in CBAM goods from 1 October 2023 is compulsory. Reporting declarants may face penalties ranging between EUR 10 and EUR 50 per tonne of unreported emissions.
How can we help you?
  • Identification of CBAM goods
    • Production location
    • Production process
  • Origin analysis (non-preferential origin)
  • Set up process to collect data
  • Set up a reporting process
  • Verification of the data received by the supplier in Third country

EU Deforestation

Regulation (EU) 2023/1115 (also known as ‘EUDR’) establishes EU rules to guarantee that the products EU citizens consume do not contribute to deforestation or forest degradation worldwide. It is expected to bring down greenhouse gas emissions and biodiversity loss.

Considering this Regulation, relevant products cannot be placed or made available on the market (including import) or exported, unless all the following conditions are fulfilled:

  1. they are deforestation-free;
  2. they have been produced in accordance with the relevant legislation of the country of production; and
  3. they are covered by a due diligence statement.

Which commodities and products (relevant products) are covered by the EUDR?

The commodity included are cattle, cocoa, coffee, oil palm, rubber (including pneumatic tyres of rubber, inner tubes, etc.), soya, wood.

What are the main obligations of operators?

Submission of a due diligence statement prior to placing relevant products on the market or exporting them.

The challenge for companies will probably be to obtain the geographic coordinates of the plots of land where the relevant commodity was produced and to provide relevant information – product, CN code, quantity, country of production, geolocation coordinates – in the due diligence statement to be submitted.

If the operator (or traders which are not SMEs) cannot collect the required information, it must refrain from placing the affected products on the Union market or exporting from it. Failing to do so would result in a violation of the Regulation, which could lead to potential sanctions.

When does it enter into force and application?

The Regulation entered into force on 29 June 2023, however, the applicability of the main articles enters into application on 30 December 2024 and on 30 June 2025 for micro- and small enterprises.

How Customs Easy can support your Company?

  • with data collection for due diligence reporting
  • verification of the correct classification of your goods
  • checking the customs origin of your goods
  • carrying out the risk assessment to establish whether there is a risk that the affected products intended to be placed on the market or exported will be non-compliant (mandatory)
  • adopting risk mitigation procedures (mandatory)
  • preparing the due diligence statement (mandatory)

Interim management

With Customs Easy Interim Management, you choose and experienced team of customs consultant.
You could need us, for example:
  • to coach your employees,
  • for the continuity of your customs transactions,
  • for additional expertise,
  • for the implementation of a new procedure (eg. customs warehouse, inward processing).
Our objective is to support your company to be compliant with customs legislation and to ensure business continuity.
The duration of the assignment will be agreed in advance taking into account your specific needs.
It can go from a few hours per week to a few months.

Excise duties

If your company is selling or using products, such as alcohol, tobacco and energy, you are probably concerned by excise duties.
Some EU countries have also introduced some national excise duties, such as Belgium for coffee and non-alcoholic drinks.
Our expert Team has acquired also a solid experience in the online selling, business to consumer (B2C) of alcoholic beverages. With us, your company can sell alcoholic beverages from one Member State directly to the private consumer in another Member State, without the need to introduce the goods in a fiscal warehouse in the buying Member State.
The expert Team of Customs Easy can assist your company on excises duties.

Trainings on customs

The expert Team of Customs Easy can provide your company with courses on customs matters.
It can be a basic course on customs or a detailed course on a more specific topic, such as origin of the goods, tariff classification, customs value or customs procedures (customs warehouse, inward or outward processing, etc.).
After you follow our course, you will feel more confident with the customs procedures and you will be able to implement these procedures inside your company.
These courses also ensure compliance with the Union Customs Code.
The trainings are held at your company premises and the duration of the training will be agreed in advance taking into account your specific needs.

Customs representation services

Do you need to import or export goods from the EU?
Customs Easy offers services regarding customs, excises and VAT in Italy. Soon we will be able to support your company also in Belgium and in The Netherlands.
We are able to support you with:
  • import and export documents
  • transit documents
  • fast customs clearance of your goods
  • customs warehouse procedure in Italy
  • Intrastat declarations in Italy
  • Request of Ministerial licences need at import or export
  • Excise goods

Assistance with the customs software implementation

Your company wants to use an in-house customs software to lodge the import and/or export declarations or to use a Special Procedure?
Finding the right customs software for your business can be quite complex.
This is the reason why Customs Easy can support your company in finding the right software for your needs. But even more important, Customs Easy can support you with the implementation of the software.
Customs Easy has an important experience in the implementation of customs software for a wide range of businesses.

For more information, contact us

Customs has never been so Easy!

Buy now