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Proprietary and Confidential© Copyright Amber Road, Inc., 2016. All rights reserved.
Trade Compliance Seminar
Arne MielkenSenior Trade Specialist, Content, European Union
12 May 2016
Union Customs Code Big Bang or Smooth Sailing?
What to do next!
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Introduction
1. Welcome Union Customs Code!
2. UCC – What to do next
3. Information, Guidance and Training on the UCC
4. UCC changes
5. UCC IT Work Programme
6. UCC: The future is DATA
7. UCC: How GTM solutions can help
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Results for 2015
Global Trade Content
HS / ECCN /Schedule B / ALADI
Import Controls
Landed Cost
Restricted Parties
Export Controls
Rules of Origin
DocumentationRequirements
Embargoes
Global Trade Content
230,607 import controls
1.9 million tariff records
500+ preferential programs
325 restricted party lists
1.1 million dutiable records
2,500 trade documents
145 countries
140,518 export controlsPowered by Global Knowledge®
In 2015, Amber Road updated 10,035,612 million trade records.
~1/5 of Amber Road is dedicated to keeping our content up to date and
accurate for our customers
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Welcome Union Customs Code!
As of May 2016, the UCC is applicable.
• The UCC is complemented by its Delegated Act (DA) and Implementing Act (IA).
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• Its full implementation is inseparably linked to the development of the supporting IT systems.
• The Transitional Delegated Act (TDA) describes how to cater for this transitional period that will run until 2020.
• The Work Programme of the UCC sets out an extensive plan for the implementation of electronic systems, based on the MASP, in order to ensure the correct application of the UCC.
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Who is impacted?
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• Paying customs duty• Storing goods in warehouses 'under bond'• Moving goods in transit across the EU.• Processing goods into something else
Type of operation
• Manufacturers• Importers• Exporters• Freight forwarders• Warehouse-keepers• Clearance agents• Carriers
Type of operator
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Who is impacted?
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• Finance• Information Technology• Sales • Logistics and Warehousing• Importing and Exporting• Manufacturing• Legal• Contract Management• Procurement• Security• HR
Internal
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UCC – What to do next
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Information on the UCC
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http://ec.europa.eu/taxation_customs/customs/customs_code/union_customs_code/ucc/index_en.htm
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DG TAXUD - TCG‘Standard’ Trade Contact Group (TCG) meetings
Electronic customs meetings
Extraordinary UCC meetings
CustomsBusiness Group
Union Customs Code DA/IA – Title V –Project Group on
Simplification
Union Customs Code DA/IA – Project
Group for Import & Export Formalities
Union Customs Code DA/IA – Title VII –
Special procedures
Information on the UCC
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Free Guidance on the UCC
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These guidance documents are of an explanatory and illustrative nature. Customs legislation takes precedence over the content of these documents and should always be consulted. The authentic texts of the EU legal acts are those published in the Official Journal of the European Union. There may also be national instructions.
Data Integration and Harmonisation
(DIH)
AuthorisedEconomic
Operators (AEO)
Binding Tariff Information Valuation Debts and
Guarantees
Import and Entry Simplifications Transit Special Procedures Export
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UCC - Overview•105 minutes
UCC -01- Customs Procedures and Customs Declarations•75 minutes
UCC -02- Entry of Goods and Temporary Storage• 90 minutes
UCC -03- Release for Free Circulation•60 minutes
UCC -04- Binding Tariff Information•60 minutes
UCC -05- Origin of Goods•75 minutes
UCC -06- Customs Valuation•60 minutes
UCC -07- Customs Status of Goods•85 minutes
UCC -08- Customs Debt•75 minutes
UCC -09- Guarantee•60 minutes
UCC -10- Special Procedures other than Transit•90 minutes
UCC -11- Customs Transit•90 minutes
UCC -12- Export•75 minutes
UCC -13- Customs Decisions•90 minutes
UCC -14- Authorised Economic Operator•60 minutes
Free E-training Programme
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EU Customs Competency Framework
• Harmonise and raise customs performance standards throughout the EU.
• a consensus view of knowledge, skills and behaviors required by customs professionals in the EU
• Defines Customs roles (‘Job profiles’).• Tools to map and adapt the agreed EU
customs competencies
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Degree training & In-house specific
Diploma in World Customs Compliance and Regulations
Diploma Programme in Customs and Supply Chain Compliance
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UCC changes
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Customs procedures and customs declarations, release for free circulation • Introduction of self-assessment• Introduction of Entry Into the Declarant's
Records (EIDR) • Introduction of centralised clearance
(2019) • Electronic customs declarations
(2019/2020)• Harmonised data requirements (Annex B
of DA) (2017)
Customs decisions• New customs decision IT system (2017)• Increased streamlining of rules and
procedures relating to the various customs decisions
• Where it appears that interests of Union producers are likely to be adversely affected, an examination of the economic conditions takes place at Union level.
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UCC changes
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Authorised Economic Operator
• Certificate becomes authorisation.• Provisions on customs decisions apply to AEO.• Authorisations are fully electronic.• Only two types of AEO: AEOC and AEOS. However the two types can be held at the same time,
AEOC/S.• AEOC is mandatory for certain customs simplifications.• Criterion on compliance is enhanced.• Criterion on competence is added.• Explicit requirement for a person responsible for security within the company to fulfil the criteria
for AEOS.• Satisfactory procedures in place for the import and export licence connected to the prohibitions
and restrictions applies to both AEOC and AEOS.• Self-Assessment Questionnaire (SAQ) is mandatory when applying for an AEO status.
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UCC changes
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Entry of goods Entry Summary Declarations (ENS) may be submitted in different sets, by different actors (2020)• Provision of Pre-Loading Air Cargo Information (PLACI) – (2020)• Harmonisation of ENS-data requirements (2020)• Some exemptions from the ENS requirement have been removed (2020)
Temporary storage• Duration of temporary storage is streamlined to 90 days.• Move of goods under temporary storage is possible.• Authorisation to operate a temporary storage facility is required.
Customs status of goods• Electronic Proof of Union Status including the Master Reference Number (MRN) -2019 • Authorised issuers may issue a customs goods manifest as proof
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UCC changes
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Export
• Split exit scenario will be rationalised (2020)• Customs simplifications centralised clearance and EIDR apply (2019)• High system availability (2020)• Interface between the Automated Export System (AES) and the Excise Movement and Control
System (EMCS) – (2020)• Transit control results must be used to close the export movement when 'export followed by
internal transit‘ (2020)
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UCC changes
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Classification• BTI decision is binding upon the holder + BTI decision is valid for 3 years.• Provisions on customs decisions apply to BTI.• BTI on the goods declared to be included in the customs declarations
Origin• New possibility for the European Commission to adopt specific origin determinations for goods on a
case by case basis.• Provisions on customs decisions apply to BOI + BOI is binding upon the holder.• Non-preferential list rules are laid down for more products (DA).• In general, no rules on the format in which the proof of non-preferential origin is required.• Provisions outside the code have been integrated in the UCC.
Valuation• Last Sale + Inclusion of most royalties• Value declaration (DV1) will disappear as paper document and will be inserted in the customs
declarations.• Extension of the scope of the authorisation for simplification of the determination of the customs
value
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UCC changes
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Customs debtMore cases in which customs debt can be extinguished.Any person providing false information in the customs declaration can be considered a debtor.Alignment of the rules on the incurrence of customs debt through non-compliance
Rules on calculating the amount of import duty have been streamlined.
Guarantee• New central guarantee management
system (2020)• No need for approval by the customs
authorities as accredited guarantor in the Union (for credit institutions, financial institutions and insurance companies)
• Authorization for comprehensive guarantee with reduced amount is limited to AEOS.
•
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This means that EU businesses will:
By 2020, under the UCC, each Member State must "set up and operate secure, integrated, interoperable and accessible computerised customs systems".
DECISION No 70/2008/EC on a paperless environment for customs and trade
Exchange import, export and compliance data electronically with
customs offices throughout the Union, including data used in
areas other than customs (e.g. excise)
Lodge customs declarations in
electronic format from the business
premises, irrespective of where in the Union
the goods enter or leave
Receive a wide range of electronic customs services, making use of information portals and single electronic
access points for import and export
transactions
UCC changesData management under the UCC + e-customs until 2020
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Registered Exporter System
(REX)
UCC BTI/Surveillance
2+UCC Customs
Decisions
Direct trader access to the European
Information Systems (Uniform user
management & digital signature)
UCC Proof of Union Status (PoUS)
UCC Authorised Economic
Operators (AEO) update
UCC Surveillance 3UCC New
Computerised Transit System (NCTS) update
UCC Automated Export System
(AES)
UCC Information Sheets (INF) for
Special Procedures
UCC Special Procedures
UCC Notification of Arrival,
Presentation Notification and
Temporary Storage
UCC Centralised Clearance for Import (CCI)
UCC Guarantee Management
(GUM)
UCC Safety and Security and Risk
Management
UCC Classification (CLASS)
UCC IT Work Programme
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UCC IT Work Programme
UCC Registered Exporter System (REX)
• The project aims to make available up-to-date information on Registered Exporters established in GSP countries exporting goods to the Union.
• The system will be a trans-European system and also include data about EU economic operators for the purpose of supporting exports to GSP countries.
• The required data will be inserted in the system in a gradual manner until 31 December 2017.
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UCC IT Work Programme
UCC Binding Tariff Information (BTI)The project aims at providing an upgrade of the existing trans-European EBTI-3 system and Surveillance 2 system to ensure the following:a. alignment of the EBTI-3 system to the UCC requirements;b. extension of under-surveillance-required declaration data;c. monitoring of the compulsory BTI usage;d. monitoring and management of BTI extended usage.
Implementation of the electronic form of the BTI application and decision and provide for the economic operators an EU harmonised trader interface to submit the BTI application and receive the BTI decision electronically.
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UCC IT Work Programme
Customs decisions
Harmonising • Application process • the decision-taking • decision management
How?• standardisation and electronic management of application and decision/authorisation
data across the Union.
• This trans-European system consists of an • EU trader portal, • a customs decisions management system and • a customer reference system.
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UCC IT Work Programme
Direct trader access to the European Information Systems (Uniform User Management & Digital Signature)
• A direct and EU-harmonised trader access which interfaces with other electronic customs systems.
• Uniform User Management and Digital Signature • Identity, • access and user management • necessary security policies.
For usage with:• UCC Customs Decisions system • UCC BTI, • UCC AEO• UCC Proof of Union Status system• UCC Information Sheets (INF) for Special Procedures system
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UCC: How to quench the data thirst?
UCC: The future is DATA
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• Development of (process) manuals with customs related, organizational procedures
• Organisational / distribution of responsibilities
• Control / sampling tests• Storage and archive of trade
records
Process and Procedures
• Must be dealt with before customs control operations.• Provides solutions for conflicting,
inaccurate or late arriving data.• Allows shared information precision
between trading partners.• Automation possible: Intelligent
database technologies and validation rules form the basis of DQM.
Data Quality Management (DQM)
UCC: The future is DATA
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Governments Trade
Professionals Trade
Professionals Trade
Professionals Developers
Publish trade regulations
Monitor sources and collect data
Interpret data and apply to real world situations
Define compliance logic
Build logic into software
End Users
Software
UCC: How GTM solutions can help
Depth & Scope of Data Strength of Logic
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UCC: How GTM solutions can help
Centralised Database– For all trade data and regulations/rules (Content) – With all relevant trade data– Central Storage repository
Agile technology to integrate the processes of all departments, actors, stakeholders in the trading process:
– People– Partner companies (Clients, suppliers, freight forwarders,
customs brokers etc.)– Different IT systems– Processes
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