CMR consignment note: what is on it, who is liable and what customs does with it
The CMR consignment note applies automatically to international road transport. What is on it, how the per kilo liability cap works and what customs does with it.
Proforma invoice: what customs wants to see on it and where it goes wrong
A proforma invoice is a statement of value, not a demand for payment. What customs wants to see on it, when to use one and which mistakes hold a shipment.
Incoterms 2020 explained: which rule to pick and who ends up paying
Incoterms 2020 divide carriage, risk, costs and customs formalities. Which of the eleven rules to pick, and why EXW and DDP cause the most trouble.
Choosing a customs broker: what to check before you sign the authorisation
Before you authorise a customs broker: which authorisations to check, what the price does not tell you, and the five questions to ask before signing.
Import duty calculation: the formula customs uses and where it goes wrong
Import duty is charged on the customs value, not the invoice price. The formula, a worked example and the four errors that cost the most money.
Direct or indirect representation at customs: who carries the customs debt?
Direct or indirect representation decides who is the declarant and who carries the customs debt. You notice the difference years later, on a recovery.
ATA carnet: moving goods temporarily across borders without paying import duty
An ATA carnet lets you take equipment, samples and stand material abroad temporarily without import duty. This is what you arrange beforehand.
Inward and outward processing: when do you pay no import duty on your own goods?
Paying import duty on goods that never reach the European market? Inward and outward processing suspend that charge, provided you follow the rules.
Certificate of origin, EUR.1 or REX: which proof of origin does your shipment need?
A certificate of origin does not lower import duty, a EUR.1 or a REX declaration does. Here is which proof of origin your shipment actually needs.
AEO-certified customs broker: what it delivers
What an AEO-certified customs broker actually delivers: fewer inspections, priority during checks and lower guarantees. Plus where the status makes no difference at all.
