Indicator

Risk description

Possible solutions

References

General

Ineligible use of the routines.

Incomplete and incorrect customs declarations and incomplete and incorrect information about other customs related activities.

The use of incorrect or outdated standing data, such as article numbers and tariff codes:

- Incorrect classification of the goods

- incorrect tariff code

-Incorrect customs value.

Lack of routines for informing customs authorities about identified irregularities in compliance with customs requirements.

The Binding Tariff Information (BTI) is now also binding for the holder of the BTI. The customs declaration has to refer to the BTI (Article 33 UCC).

implement formal procedures to manage/follow each customs activity and formalise specific clients (classification of goods, origin, value, etc.). These procedures are intended to ensure the continuity of customs department in case of the absence of assigned staff;

use Binding Tariff Information (BTI) that set the duties and import taxes and applicable regulations (sanitary, technical, trade policy measures, etc.);

use BOI which provides the administration’s advice on:

the origin of the product you want to import or export, especially when the various stages of production have taken place in different countries;

whether or not to receive preferential treatment under a convention or international agreement;

setting up formal procedures for the determination and the declaration of customs value (valuation method, calculation, boxes of the declaration to fulfil and documents to produce);

implement procedures for notification of any irregularities to customs authorities.

SAQ - 3.5

ISO 9001:2015, section 6

Representation through third parties

Lack of control

routines to check third parties work (e. g. on customs declarations) and identifying irregularities or violations be representatives should be implemented. It is not sufficient to rely completely on outsourced services;

verification of the competence of the representative used;

if the responsibility for completing customs declarations is outsourced:

specific contractual provisions to control customs data

a specific procedure to transmit the data which are necessary for the declarant to determine the tariff (i.e. technical specifications of goods, samples, etc.)

if externalisation of the exportation of goods by an approved exporter, the outsourcing can be committed to a customs agent allowed to act as the authorised representative, as long as the agent is in a position to prove the originating status of the goods.”

implement formal procedures of internal control in order to verify the accuracy of customs data used.

Licences for import and/or export connected to commercial policy measures or to trade in agricultural goods

Ineligible use of goods

standard procedures to record licences;

regular internal controls of the licences validity and registration;

segregation of duties between registration and internal controls;

standards for reporting irregularities;

procedures to ensure the use of goods are consistent with the licence.