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    Zwyrtek
    Tax & Legal | Customs law, trade in goods and supply chain

    Customs advisory, trade in goods and supply chain.

    We help importers, exporters, e-commerce sellers and corporate groups trade goods with non-EU countries safely — from tariff classification, origin and customs value, through import VAT and supply-chain contracts, to preparing data and processes for the new Union Customs Code.

    One team brings together customs law, tax, contract law, product compliance and digital transformation, so customs decisions stay consistent with your distribution model, your ERP and WMS systems and the liability of each party.

    Let’s talk about your trade in goodsSee the scope of support

    We provide customs, tax, legal, process and implementation advice. We are not a customs agency and do not lodge declarations or clear goods — we work alongside customs agents and your logistics team.

    When we help

    When it makes sense to talk about customs and your supply chain.

    • You are starting to import or export outside the EU, or changing suppliers and markets.
    • You are unsure about CN/TARIC codes, duty rates or anti-dumping measures.
    • You want to use tariff preferences under EU trade agreements.
    • Your customs value involves royalties, commissions, freight costs or transfer pricing.
    • You have been notified of a customs audit or received a customs debt decision.
    • You sell online to EU consumers and account for VAT through the IOSS.
    • You are preparing for the new Union Customs Code and the EU Customs Data Hub.
    • You are considering AEO status or the future Trust and Check status.
    • You are implementing an ERP, WMS or customs system and need reliable product data.
    • Your goods fall under CBAM, EUDR, PPWR or other product regulations.
    Scope of support

    The full scope of customs and trade advisory.

    Every engagement starts with understanding the flow of goods, the roles of the parties and the data. We scale the scope to your business — from a one-off opinion to a multi-stage compliance programme.

    • Import and export

      Reviewing import and export models, choosing customs procedures, the roles of importer and exporter, special procedures and processing.

    • CN, HS and TARIC classification

      Determining codes, reviewing product master files, Binding Tariff Information (BTI) applications, tariff and non-tariff measures.

    • Preferential and non-preferential origin

      Rules of origin, calculations, supplier declarations, Binding Origin Information (BOI) and documenting preferences.

    • Customs value

      Valuation methods, additions and deductions, licences, royalties, commissions and the link with transfer pricing.

    • Customs and commercial documentation

      Invoices, specifications, certificates, licences and record-keeping for declarations, audits and reviews.

    • EORI and PUESC processes

      EORI registration, PUESC access and representation, and organising communication with customs agents and the authorities.

    • Import VAT and the customs–tax interface

      Import VAT, simplified accounting, the IOSS, customs procedure 42, excise duty and the effect of duty on the taxable amount.

    • Incoterms

      Matching Incoterms® rules to your delivery model and their effect on customs value, risk, insurance and the parties’ obligations.

    • Liability across the supply chain

      Who is the importer, representative, carrier and seller — and who is liable for data, customs debt and product compliance.

    • Logistics and distribution contracts

      Contracts with customs agents, logistics providers, distributors and platforms, covering liability and data-sharing clauses.

    • Customs process audits

      Reviewing declarations, codes, values and origin, sample testing, a risk map and a remediation plan.

    • Audits and proceedings

      Support in customs and tax audits, customs debt proceedings, amendments to declarations, appeals and complaints.

    • Product data quality

      Master data — descriptions, codes, country of origin, weight, composition and supplier data — as the single source for customs, VAT and compliance.

    • ERP and WMS integration

      Business requirements for systems, field mapping, integration with customs agents and customs software, and data-quality controls.

    • AEO and Trust and Check

      Preparing for AEO status, reviewing procedures and assessing readiness for the future Trust and Check status under the new UCC.

    • Preparing for the EU Customs Data Hub

      Assessing data and system readiness, planning the migration and defining data ownership in the new customs architecture.

    • CBAM, EUDR, PPWR, DPP and product rules

      Linking customs data with CBAM, EUDR, PPWR, the Digital Product Passport (DPP), product safety and sanctions obligations.

    • Supply-chain risk

      A map of customs, tax, legal and operational risk across the supply chain, with a model for controlling and reporting it.

    Who it is for

    Who the service is for.

    • Importers

      Businesses bringing raw materials, components and goods for resale into the EU.

    • Exporters

      Manufacturers and distributors selling to non-EU countries and using tariff preferences.

    • E-commerce and marketplaces

      Sellers and platforms making distance sales to EU consumers.

    • Manufacturers

      Industrial businesses using special procedures, processing and complex origin rules.

    • Transport and logistics

      Logistics providers, warehouses and forwarders that want clear liability and data.

    • Corporate groups

      Groups with intra-group transactions, transfer pricing and central purchasing.

    How we work

    How we work.

    1. 01

      Initial conversation and flow map

      We establish your business model, trade lanes, the parties’ roles and the key risks.

    2. 02

      Diagnosis

      We review documents, declarations, codes, values, origin and system data.

    3. 03

      Recommendations

      We deliver an opinion or report with priorities, options and tax consequences.

    4. 04

      Implementation

      We update procedures, contracts, product master files and ERP/WMS requirements.

    5. 05

      Team training

      We train purchasing, logistics, finance and sales on the new rules and responsibilities.

    6. 06

      Monitoring

      We keep you informed of changes in customs law and support you during audits.

    The scope and consequences of any solution depend on the goods, the business’s role, the trade lane and the rules in force. We make recommendations after analysing the specific facts.

    Outcomes

    What your organisation gains.

    • Lower risk of customs debt, interest and penalties.
    • Correct codes, values and origin in product master files.
    • Consistent accounting for customs duty and import VAT.
    • Clear allocation of liability with customs agents, logistics and suppliers.
    • Procedures ready for audits and AEO review.
    • A preparation plan for the new UCC and the EU Customs Data Hub.
    • Product data shared across customs, CBAM, EUDR and PPWR.
    • More predictable import costs.
    Related services

    Services we often combine with customs advisory.

    Insights

    Analysis and publications.

    FAQ

    Frequently asked questions about customs advisory.

    No. We are advisers — we prepare analyses, opinions, procedures and implementations, and support you in audits and proceedings. Declarations are lodged by a customs agent or the importer; we work with them so that data and decisions stay consistent.

    As a rule, the declarant and, under indirect representation, the representative as well. The new UCC strengthens the importer’s role as the party responsible for data, so it pays to hold the code in your own product master file, not only in the agent’s system.

    For goods with ambiguous classification, high duty rates or large volumes — usually yes. BTI binds customs authorities across the EU and reduces the risk of disputes, but it needs a careful description of the goods.

    Customs duty and other charges form part of the taxable amount for import VAT, so an error in customs value or the code also affects VAT. We look at both together, including the IOSS and customs procedure 42.

    Under Council Regulation (EU) 2026/382, from 1 July 2026 to 30 June 2028 low-value consignments in distance sales are subject to a temporary customs duty of EUR 3 per tariff item. How it applies should be checked for each sales model.

    As at 10 October 2026, the amount and basis of the handling fee do not follow from a published implementing act in application. We do not assume any amount until it is formally adopted.

    That should not be assumed. Trust and Check is a new status under the new UCC, and the conditions and procedure for obtaining it require implementing acts. AEO remains a separate instrument, and experience with AEO will make preparation easier.

    Under Regulation (EU) 2026/2108: from 1 July 2028 for certain distance sales (e-commerce), from 1 March 2031 on a voluntary basis for other operators and from 1 March 2034 on a mandatory basis. Data preparation is best started earlier.

    These regulations rely on data about the goods, their origin and the supplier that also appears in the customs declaration. A single source of product data reduces the risk of inconsistencies and duplicated work.

    It depends on the number of declarations, the product range and trade lanes. A review of limited scope usually takes a few weeks; we agree the scope and timetable after the first conversation.

    Let’s put customs and data in your supply chain in order.

    The first conversation is about understanding your flow of goods and the risks. On that basis we will propose a scope and timetable.

    Book a consultation