Transport en Logistiek Nederland

…2-11-2023 Position Paper TLN/Fenex - EU Customs Reform We, TLN, the Dutch Association for Transport and Logistics and Fenex, the Dutch association for freight forwarding and logistics welcome the opportunity to comment on the draft customs reform proposals of the European Commission. We are calling for: A smooth functioning customs union for all in which the proposed simplifications are available to all economic operators, especially small and medium sized importers/exporters. We put forward the following observations and recommendations suited to the objective of working towards a smooth functioning customs union. Next to this, the submission of CLECAT is fully supported by TLN/Fenex.

…towards a smooth functioning customs union. Next to this, the submission of CLECAT is fully supported by TLN/Fenex. Importers/exporters and Trust & Check (T&C) Trader status TLN/Fenex supports the basic principle that the responsibility for imported and exported goods should be placed on the importer respectively the exporter. We note that this is currently also the case when customs representatives act as direct representatives, whereby the importer/exporter is situated in the European Union and is considered to be the single liable person. Our assessment is that for many small and medium sized importers the status of T&C Trader will be a bridge too far. The requirements which the T&C Trader must meet are very stringent and practically impossible to fulfill for smaller businesses.

…which the T&C Trader must meet are very stringent and practically impossible to fulfill for smaller businesses. For example a company with ten employees will have to dedicate at least two employees to follow a customs courses in order to accommodate for illnesses and holidays. Not to mention the knowledge that these employees must possess on some of the many (more than 400) directives in the non-fiscal area, whilst in their everyday work they may only be involved with the import of goods for 0.1 FTE or less. Even if relatively many importers will choose to do so, a fairly large group of importers will not qualify for the T&C Status or cannot/does not want to do so. The European Commission estimates that 85% of EU-importers will obtain the T&C Trader status. This seems to be wishful thinking.

Commission estimates that 85% of EU-importers will obtain the T&C Trader status. This seems to be wishful thinking. One can dispute the exact numbers, but even if 15-25% of EU-importers will not become T&C Trader then this leaves quite a large group which cannot make use of any simplifications at all. Involvement of customs representatives TLN/Fenex is glad that indirect representation is still possible. For importers it could however become difficult to find an indirect representative. Considering the responsibilities connected with being deemed to be an importer, indirect representation is not always a good business case for customs representatives. Moreover, the customs representative will have to factor the risks associated thereto into their prices in some way. It is also uncertain whether these risks are insurable.

…the risks associated thereto into their prices in some way. It is also uncertain whether these risks are insurable. Customs representatives may even be at risk of losing their own T&C Status in case of non-compliance through no fault on their part. As a result, indirect customs representatives could choose to only offer their services to certain customers. The consequence will then be that for many importers who cannot/do not want to invest in the rigorous T&C status not a single facilitation is available, not even regarding Ref. Ares(2023)7522140 - 06/11/2023 (deferment of) payment of the customs debt and the use of a comprehensive guarantee (reduced or waiver). Therefore, the role of direct customs representatives should be strengthened and should, rather than indirect representation, become the starting point in the new Union Customs Code (UCC).

…and should, rather than indirect representation, become the starting point in the new Union Customs Code (UCC). Especially considering that this better fits within the concept of having a single liable person. Particularly in cases where the importer incidentally imports goods or is not able to meet the requirements of the T&C Trader status because of the size of its organization, the importer should be able to rely on and profit from the T&C facilities granted to its customs representative. Depending on the (yet) to be determined conditions for the T&C Status of representatives, TLN/Fenex thinks that it should at least remain possible for importers to make use of facilitations - deferment of payment and the use of a comprehensive guarantee (reduced or waiver) – through their T&C direct representative even if the importer itself is not a T&C Trader.

(reduced or waiver) – through their T&C direct representative even if the importer itself is not a T&C Trader. We argue that direct representation should be taken as a starting point. If that’s not desirable, a specialized version of the direct representative could be introduced, which we refer to as the ‘associated’ representative for the time being. The role of the associated representative can be specified in the conditions to be determined for the (T&C status of) customs representatives. An importer/exporter must/can use more/different associated representatives, because this depends, among other things, on the nature/type of goods and the logistical organisation of the various flows of goods The associate representative will also act in the name and for the account of the importer, but is more experienced in taking customs decisions.

…will also act in the name and for the account of the importer, but is more experienced in taking customs decisions. Essentially the hiring of one or more associate representative(s) should not differ much from having inhouse customs expertise. Any lack of customs knowledge and procedures that the importer may have can be completed by appointing one or more associate representative(s) which has/have the T&C Trader Status. In both instances, the importer is fully liable for any (outsourced) customs obligations and customs duties owed in line with the principles of the new UCC. It is up to the importer and the representative(s) to define their respective roles, but the importer remains the sole responsible party for customs activities. It is up to the importer to subsequently hold its representative(s) responsible through civil law for their respective actions and responsibilities.

…hold its representative(s) responsible through civil law for their respective actions and responsibilities. The shift of the place of importation Under the proposal, a customs debt is incurred at the place where the importer is established. We fundamentally disagree with the preamble of the N-UCC. We do not believe that the incurrence of a customs debt at the place where the importer is located will become a major simplification for economic operators and, in particular, for SMEs. In particular, limiting simplifications such as deferral of payment and (exemption from) comprehensive guarantee to T&C importers and only indirect representatives will have negative consequences. In view of the important role of the customs representative, we believe that this limitation on the place where a customs debt is incurred should be reconsidered.

…representative, we believe that this limitation on the place where a customs debt is incurred should be reconsidered. Based on our view that associated representatives take on all or predominantly all customs activities, the place where the representative is established should also be the place where a customs debt was incurred. The requirements that should apply to the associate representative can be further specified in the conditions yet to be determined for (the T&C status of) the customs representative. TLN/Fenex would like to draw the attention to a consequence which can occur when shifting the place of importation to the place where the importer is established. The effect of the proposals would be that many other member states become responsible for the collection of customs duties and customs supervision.

…would be that many other member states become responsible for the collection of customs duties and customs supervision. This could lead to capacity problems with the customs authorities of those member states. Especially in member states without land or sea borders because they are surrounded by member states. After all, communication about the release of goods will have to take place between the customs offices of the member state where the importer is located and the customs offices of the member state where the goods were brought into the customs territory of the Union. This could have effects on the supply chain especially at mainports. Customs clearance will take extra time if importers are not T&C Traders and are not indirectly represented.

…mainports. Customs clearance will take extra time if importers are not T&C Traders and are not indirectly represented. Moreover, the different customs offices in the European Union apply different service times (deviating holidays, shorter opening times, etc.), which will lead to several days of delay and further congestion in the mainports and at external borders. This will not only have a negative impact on importers who are T&C Trader, but also on transport prices and the availability of products for consumers. Therefore, we do not believe that incurrence of a customs debt at the place where the importer is established will bring the expected simplification for economic operators. Recent disruptions in the supply chain have shown that when congestion arises, every party in the supply chain is affected including the consumer.

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