Your CUSTOMS OPERATIONS
Anna runs an automotive spare parts business in the USA. She wants to deliver her parts to France for subsequent resale in the European Union... and even further afield! Today, she learned that she needs to go through a tax representative.
YOUR COMPANY SELLS GOODS IN THE EU
It is required to file a trade of goods declaration.
Known as DEB or Intrastat, the declaration reports all movements of goods from one Member State to another (shipments and arrivals of goods carried out by your company).
It must be forwarded to the national customs authorities, which use it for statistical purposes. It is filed monthly over and above a certain amount of purchases and sales within the European Union.
YOUR COMPANY SELLS SERVICES IN THE EU
It is required to file a European service declaration.
Known as DES or EC Sales List, this declaration lists all transactions performed between one Member State and another.
It must be forwarded to the national customs authorities, which use it for statistical purposes. It is also filed monthly as from provision of the first service.
YOUR COMPANY IMPORTS
If you import goods in France sent out from a country outside the European Union, you have to :
Be registered for VAT in France (reversal of VAT liability : TVAI).
- Be attributed an EORI number (Economic Operator Registration and Identification). This number is used to identify economic operators and other persons and is required when a company performs import or export transactions.
YOUR COMPANY EXPORTS
If you sell goods to customers established in countries outside of the EU, you have to :
- Be compliant in terms of customs documentation for export.
- Be attributed an EORI number (Economic Operator Registration and Identification). This number is used to identify economic operators and other persons and is required when a company performs import or export transactions.
YOU WANT TO OPTIMIZE YOUR CUSTOMS OPERATIONS
Several customs procedures may be financially attractive :
- Inward processing : this arrangement enables companies based in the EU to temporarily import goods without having to pay either duties or taxes, in order to repair or transform them, then to re-export the goods.
- Outward processing : this arrangement enables companies based in the EU to temporarily export goods to another country without having to pay either duties or taxes in order to repair or transform them, and then to re-import them.
- Customs warehousing : this option may be financially attractive for companies established in the EU. It allows them to store goods coming from a third country and to place them under customs supervision pending future export without having to pay VAT or customs duties.
Are you an Authorised Economic Operator?
Nowadays, obtaining the status of Authorised Economic Operator (AEO) is highly recommended. This status, which is granted to EU operators, enables customs to easily identify experienced economic operators and offer them personalized fast-track treatment. The goal: accelerate customs clearance procedures. Obtaining AEO status is a prerequisite for failsafe organization.
Le statut d'Opérateur Economique Agréé (OEA) est fortement recommandé. Accordé aux opérateurs communautaires, il facilite le travail des services douaniers qui offrent en retour un traitement personnalisé et allégé aux opérateurs. Si vous voulez accélérer les procédures de dédouanement, notre conseil est d'en faire la demande.
Are you an Authorised Economic Operator?
Nowadays, obtaining the status of Authorised Economic Operator (AEO) is highly recommended. This status, which is granted to EU operators, enables customs to easily identify experienced economic operators and offer them personalized fast-track treatment. The goal: accelerate customs clearance procedures. Obtaining AEO status is a prerequisite for failsafe organization.
Le statut d'Opérateur Economique Agréé (OEA) est fortement recommandé. Accordé aux opérateurs communautaires, il facilite le travail des services douaniers qui offrent en retour un traitement personnalisé et allégé aux opérateurs. Si vous voulez accélérer les procédures de dédouanement, notre conseil est d'en faire la demande.