Globalisation is leading to a steady increase in competition and the international flow of goods. This development requires a rethink in the design of supply chains and thus the organisation of customs clearance in cross-border goods traffic. Companies are focussing on the customs and foreign trade law aspects of the entire value chain as a key success factor.

Compliance Management und Monitoring

Compliance with laws and regulations is of existential importance for internationally active companies, especially in the highly formalised area of customs law. Non-compliance with regulations can result in additional charges, penalties and fines, the withdrawal of authorisations/procedure facilitations, revocation of AEO status, etc. Risks from the perspective of customs law must be identified and appropriate defence measures put in place. In addition, the customs administration is increasingly demanding a functioning monitoring system, e.g. for maintaining AEO status and the Authorised Exporter. The KPMG team in the KPMG Trade & Customs division supports you in identifying potential risks as part of a Customs Review tailored to your company and the implementation of suitable measures to ensure compliance with the relevant regulations and a monitoring system. In addition, the Customs Review offers opportunities to recognise reductions in duties and to identify increases in efficiency and effectiveness.

Foreign trade law and export control

Companies involved in foreign trade must ensure compliance with German, European and, in some cases, extraterritorial US export control regulations. We support you in organising your foreign trade department, e.g. by developing and implementing internal procedural and organisational instructions. We carry out audits to assess the effectiveness of your company's internal export control systems. We support you in foreign trade audits and in the defence against violations of foreign trade law, e.g. in the context of fine proceedings. We also offer seminars and in-house training courses on foreign trade law and export controls (EU and USA).

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AEO certification

The Authorised Economic Operator (AEO) status serves to identify secure economic operators. In return, the customs administration grants certified companies simplifications that particularly affect the quantity and quality of customs controls and information as well as the acceleration of customs clearance processes. The application procedure is complex and requires qualified information on various areas of the company and operational processes. Our experienced Trade & Customs team supports you and your company in checking the requirements for certification and accompanies you throughout the entire certification process.

Origin of goods and preferences

The customs origin of goods is one of the main factors determining the amount of customs duties. Companies involved in foreign trade can reduce their customs duties and thus gain a competitive advantage through extensive knowledge of the origin of goods and preferential law. We advise and train the responsible employees of your company with regard to the law on the origin of goods and preferential treatment and support them in negotiations with the customs administration.

Customs valuation law

International customs valuation law offers the opportunity to achieve cost savings relevant to competition through its provisions regarding the value of imported goods on which customs clearance is based. We work with you to analyse the customs valuation of your company's goods and support you in implementing potential savings.

Restructuring and corporate transactions

Group reorganisations, changes to supply routes, the transformation of companies and group transfer prices can have an impact on the customs and foreign trade law assessment of corporate transactions. Existing authorisations should also always be taken into account. Therefore, these aspects should already be taken into account in the planning phase in order to assess whether, for example, a commission or agent structure takes better account of the company's interests. We are supported by our specialised colleagues from the Transfer Pricing and M&A service lines in providing advice in these areas.

Energy and electricity tax law

For many companies, energy as a cost factor plays a significant role in their business activities. The constantly rising energy costs also include consumption-based energy and electricity taxes to a large extent. Reducing these taxes can therefore lead to a competitive advantage. We can advise you on all current issues relating to electricity and energy tax law and examine the options available to your company.