Customs and Excise

Customs & International Trade – Efficiency, Optimizations & Challenges

The basis of all Customs & International Trade matters starts with the three pillars

1. Classification
2. Origin
3. Valuation

These core pillars are the basis of trade and are used by companies around the world to determine the customs duties, excise and VAT to be paid as well as any measures that can apply to the transaction. Errors in any of these subjects will lead to compliance risks and border blocks which may import your business.

We will begin by ensuring that you meet all of your compliance obligations to guarantee your business continuity. Our global team of experts will also assess whether your business could benefit from any optimisations or specific customs regimes. By implementing best practices and available simplifications we can help you in reducing your administrative burden and avoid any unnecessary duty payments.

Customs Litigation

Our experts will accompany you throughout the lifecycle of Customs litigation matters. From building your case to representing you and your company in Court, our global team of lawyers will be there at every step of the proceedings.

Our Customs litigation support encompasses the following:

• Investigation and administrative proceedings
• Audits
• Criminal defense in Customs law
• Other

Excises & Energy Taxes

Navigating the rules and regulations relating to energy and excise taxes can be quite difficult and requires extensive knowledge and know-how.

While most of the concerned procures are regulated at EU level: alcoholic beverages, manufactured tobacco and energy products, there is a need for local expertise as well. For example, coffee and non-alcoholic drinks are additional products that are subject to national excise duties.

Our global team is present in each market where these taxes are applied and we can support you in making strategic analyses regarding the impact of excuse on your business. Moreover, we can also accompany you and your business in terms of obtaining the requires excise authorizations and licenses.

Baker is equipped to provide you with the best advice or compliance support concerning excise authorizations and licenses based on long and outstanding expertise in this field.

ESG & Trade

CBAM, Forced Labor, Deforestation, Plastic Tax, what do all of these subjects have in common? They are enforced by Customs authorities around the world. Even though Customs may be the first line of defense, these matters are not all Customs or Trade related. However, you and your business need to ensure that your customs and trade stakeholders understand the key role they play in this area.

Baker McKenzie can support you via a comprehensive service offering in relation to your obligations under the various Regulations, covering all necessary advice and assistance from a legal, customs, technical, and strategic perspective.

We will be a one-stop-shop for all your ESG needs. To cover all required legal and technical expertise, we, as Baker McKenzie, have teamed up with technical experts highly experienced in each of these fields. Moreover, we will also liaise with counsels in other applicable jurisdictions, either via our own network of Baker McKenzie offices or, where required, using local counsels to ensure that we meet all of your needs.

Exploring the crossroads between Customs, Trade & Export Control

Most countries impose legal control on the export of goods from their jurisdictions while international trade agreements often include additional import, export and trade regulations that companies must comply with. Failing to observe export control laws and international sanctions can have severe consequences for companies including loss of export privileges, reputational damage, criminal and civil fines, and even imprisonment.

Our International Commercial & Trade lawyers help clients keep up with rapidly changing, often conflicting import, export and trade regulations that impact cross-border trade transactions and activities. Our areas of expertise include export controls, export clearance provisions, anti-boycott controls, outbound trade compliance, VAT/indirect taxes, product safety, strategic sourcing, supply chain security and trade remedies.

Trade Strategy & Trade Governance

The constant developments in the world of Customs and Trade has brought the discussion around this topic to the C-suite. Originally perceived as a compliance function, it is now almost a pre-requisite for companies to have a substantial and sustainable compliance program allowing you to operate efficiently on a global scale.

By implementing a strong Trade Strategy and Governance program, you will be able to navigate and tackle the challenges related to Customs, Sanctions, Excise, Export Controls, and ESG related compliance activities.

Trade Cockpit Tool

Baker McKenzie's Trade Cockpit Tool is a data management tool which is designed to allow you to better understand your global (and local) customs footprint. Our solution allows all business units (tax, legal, trade, supply-chain) personnel to not only understand their trade data but also report to their management/leadership on the company's duty position in various markets.

The Trade Cockpit Tool has been designed to help you in interpreting your trade data in an efficient manner while allowing you to identify any risks and/or opportunities. This tool will allow you to create reporting dashboards assist you in making strategic decisions and prioritize your their trade strategies.