Theft of alcoholic beverages: since August 2026, excise duty may no longer be payable
Since 20 August 2026, the Goods and Services Tax Code has provided for a specific rule in the event of the permanent loss of alcoholic beverages following a…
Read the analysis
Customs audit: how can you exercise your right to be heard?
Proposed customs reassessment: check the response deadline, gather documents and prepare effective observations before a decision is made.
Read the analysis
Customs audit: how should you respond to a request for documents?
A business customs audit: organise declarations and supporting documents, identify the issues raised and prepare the response.
Read the analysis
Customs debt: does the three-year time limit always apply?
The three-year time limit provided for in the Union Customs Code is subject to extensions and grounds for suspension, which must be verified before any adjustment is made.
Read the analysis
Customs origin: when should you request binding origin information?
Binding Origin Information (BOI) can provide certainty about the origin of goods before the issue arises during a customs audit.
Read the analysis
Tariff classification: when should you request Binding Tariff Information?
A binding tariff information (BTI) confirms the tariff classification of goods, but its validity presupposes that the declared product actually corresponds to that described in the decision.
Read the analysis
Preferential origin: is a certificate enough during a customs audit?
Proof of origin is essential, but an audit may lead the authorities to examine the entire manufacturing and traceability chain.
Read the analysis