OUR SERVICES

COMPREHENSIVE LEGAL ADVICE ON EXCISE AND CUSTOMS

Stacor offers legal and tax advice on all activities related to Excise (Hydrocarbons, Electricity, Alcohol, Biofuels and Tobacco) and Customs Law. Also, management and maintenance of all kind of legalisations and authorisations both for companies and premises under Excise and Customs, as well as submission and clearance of all type of customs declarations.

EXCISE

What does our excise advice consist of?

  • Comprehensive advice on all legal, administrative, tax and management issues related to all companies and products subject to excise tax
  • Continuing advice on changes in legislation and jurisprudence
  • Management and maintenance of all authorisations connected to the companies and types of premises
  • In-Company Training
  • Compliance Audits
  • Inspection Assistance
  • Legal Representation as required, by lodging appeals before any court, whether administrative or judicial

Our advice specialises on excise tax for:

HYDROCARBONS

ALCOHOL AND DERIVED BEVERAGES

WINE AND FERMENTED BEVERAGES

BEER

TOBACCO

INTERMEDIATE PRODUCTS

ELECTRICITY

FLUORINATED GREENHOUSE GASES

CUSTOMS

We analyse and manage our clients’ customs operations, with a comprehensive approach, always focusing on applicable regulations, whether international, community or national.

  • Preparation of Tariff Reports
  • Application for BTI (Binding Tariff Information)

This is one of the critical points of any customs transaction, which determines the success of the operation in question.

Based on the correct classification, we know which are the requirements demanded by the customs authorities for the import/export of any goods. This helps us determine everything from the tax rate, to all other duties, as well as the documents that need to be submitted for clearance. Knowing which are the right ones is key to ensure successful customs operations.

  • Preparation of reports and supporting documents to determine customs value.
  • Support for contract negotiations.

Customs Value is determined according to international trade rules (including, GATT – “General Agreement on Tariffs and Trade“) with the objective of ensuring adequate valuation.

There are several methods to calculate this, the most frequent one being Transaction Value, which is the value actually paid (or to be paid), to which must be added all other expenses incurred until the goods are brought into EU customs territory.

  • Transport
  • Insurance
  • Loading and handling at origin
  • Other items such as sales fees and brokerage expenses, materials used to manufacture the products; licence rights; provided said elements are at the buyer’s cost and not already included in the product sale price.

Whenever it is not possible to establish this value, other secondary methods shall be applied.

  • Preparation of reports to define origin of goods

The origin of the goods is the link that connects them to their country of origin. In the EU, there are several standards and rules on origin that have an impact both on goods imported and exported to third countries.

In order to correctly establish the origin of goods, several factors need to be taken into account, if they were fully obtained in a country or not. For products manufactured in various countries, or using one or several materials from various countries, origin is established according to the corresponding rules.

It is essential to know about all the types of documents related to valid origin certificates, in order to be able to secure the advantages granted within the EU and third countries exported to.

To secure the tariff advantages granted within the European Union, importers must provide valid origin certificates. In turn, issuers of origin certificates (exporters) must be prepared to provide customs authorities with evidence that their goods comply with origin regulations.

INCOTERMS are a set of rules used in international sale contracts which define which of the two parties (seller or buyer) is required to insure the goods, what type of policy must be obtained and who must pay for the insurance premium.

It is essential to be clear on the Incoterms used upon drafting an international contract in order to avoid assuming unnecessary risks when shipping or receiving goods.

Operations carried out by Customs may, and will, be reviewed in the years following their undertaking. Inspection simulations require understanding customs and tax operations and legislation, as well as provision of supporting documents when these are requested.

In order to verify compliance with applicable customs regulations, we simulate customs audits of our clients’ companies, with the corresponding report issued by an external body that helps certify before the Tax Administration, compliance with community customs regulations.

The Economic Operator, as the professional responsible for undertaking activities under customs legislation, is subject to control by customs authorities during the performance of said activities.

There may be discrepancies or varying criteria that could lead to a conflict of interests. Our Legal Department can analyse the situation and recommend the best measures to be taken according to the type of discrepancy arisen.

AEO, AUTHORISED ECONOMIC OPERATOR

We provide a comprehensive service, from the preliminary moment to analyse the Rule that best meets each case and business situation, to securing of the AEO Certificate, offering advice throughout to the Management Team on implementation of the AEO standards.

This service comprises:

This provides a full picture of the company’s starting point. It indicates the baseline regarding compliance with AEO standards, allowing us to focus on any weaknesses and maintain its strengths.

Following the preliminary audit, we define the type of authorisation that best fits the company’s interests.

  • AEO – Customs simplification.
  • AEO – Security.
  • AEOC/AEOS – Simplifications and security.

During this phase, the teams in both companies define which procedures must be drafted and which ones modified to comply with AEO standards. Completion of this phase is formalised with implementation of all procedures in the company.

Upon implementation of procedures, training is delivered to all the staff involved in customs activities in the company, so they will become familiar with the procedures and their importance.

We conduct a simulation of a real AEO audit as if we were the Customs Authorities. This shows the level of compliance of the AEO following implementation of procedures. Any possible weaknesses are detected and an external audit report is drafted, with recommendations for the future Customs Audit.

The AEO auditor processing the audit in STACOR will be present with the Customer on the day of the inspection by the Customs Authorities.

Stacor can conduct annual external audits in order to detect any deviations or new weaknesses in the AEO Authorisation. This helps to update procedures and ensure the AEO standards are being complied with, given that these regulations are continuously changing.

MANAGEMENT OF ALL TYPE OF PREMISES AND LEGAL AND TAX OBLIGATIONS IN THE AREA OF EXCISE AND CUSTOMS

Stacor has a team that can take on full outsourcing of customs and excise operation management for our customers.

This can range from management of the various customs and tax premises (bonded warehouses, tax and customs warehouses, TSF’s), to management of customs operations of Wholesale Operators of Oil Products, Importers, Exporters, Manufacturers, Distributors, Forwarding Agents, Registered Consignees, Registered Consignors, linked to the industries subject to Excise Tax and the area of Customs in general.

EXCISE PREMISES

Premises authorised by the Customs and Excise Administration to receive, store and dispatch goods under suspension regime of excise (alcoholic beverages). These may be intermediate products, derived products, wine or beer.

  • Bookkeeping
  • Management of notice of receipt of ARC
  • Stock control
  • Submission of ledgers, operation declarations and excise settlements
  • Representation and assistance during audits
  • IT, management system support

Premises authorised by the Customs and Excise Administration to receive, store and dispatch hydrocarbons under suspension regime of excise.

  • Bookkeeping
  • Management of notice of receipt of ARC
  • Stock control
  • Submission of ledgers, operation declarations and excise settlements
  • Representation and assistance during audits
  • IT, management system support

Premises authorised by the Customs and Excise Administration to receive and finalise products under suspension regime of excise coming from other European Union member states.

  • Bookkeeping
  • Management of notice of receipt of ARC
  • Stock control
  • Submission of ledgers, operation declarations and excise settlements
  • Representation and assistance during audits
  • IT, management system support

Premises authorised by the Customs and Excise Administration to receive, store and distribute products subject to excise with tax due but at a reduced or exempt rate. Products subject to a general tax rate may also be stored here.

  • Bookkeeping
  • Management of notice of receipt of ARC
  • Stock control
  • Submission of ledgers
  • Representation and assistance during audits
  • IT, management system support

Premises authorised by the Customs and Excise Administration to receive, produce, transform, dispatch and finalise products under suspension regime of Excise.

  • Bookkeeping
  • Management of notice of receipt of ARC
  • Stock control
  • Submission of ledgers, operation declarations and excise settlements
  • Representation and assistance during audits
  • IT, management system support

CUSTOMS PREMISES

MAINLAND

Premises authorised by Customs to receive goods from third countries, storing them until they are granted a customs regime, for a maximum period of 90 days. This also applies as a figure to consolidate goods for export.

  • Stock control and duration of stay
  • Guarantee control
  • Entry management (TR reception)
  • Exit management (finalisation of regime)
  • Accounting file

Premises authorised by Customs to receive goods from third countries, storing them until they are granted a customs regime, for an unlimited period of time.

  • Stock control
  • Guarantee control
  • Entry management (DVD)
  • Exit management (finalisation of regime)
  • Accounting file

A VAT warehouse (DDA in Spain) is a type of exempt area that allows importing the following goods from outside the EU:

  • Goods subject to excise tax (alcohol, tobacco, etc.) from Canary Islands.
  • Goods under Article 65.c), of the VAT Law (goods subject to futures markets: potatoes, olives, cereals, raw sugar, cocoa beans, etc., or metals such as copper, tin, aluminium, lead, silver, platinum, palladium, rhodium nickel, indium).

With whichever tariff is due, but exempt from import VAT.

VAT warehouses are ideal for companies that import these goods needing some type of handling in a warehouse (empty, palletise, classify, quality assurance, etc.) and which requires deferring payment of import VAT.

  • Stock control
  • Guarantee control
  • Entry management (DVD)
  • Exit management (finalisation of regime)
  • Accounting file

CANARY ISLANDS

Authorise use of a warehouse to store goods for an unlimited period of time without having to pay REF [Canary Island Tax System] taxes due for the import of goods, provided they remain under the customs warehousing regime.

  • Bookkeeping
  • Stock control
  • Submission of ledgers
  • Representation and assistance during audits
  • IT, management system support

CUSTOMS DEPARTMENT

We manage, through our partner network of Customs Representatives, customs representation for our clients helping them complete customs documents.

This includes:

  • Import SAD
  • Export SAD
  • DVD [bound to storage]
  • T2L – T2LF
  • Certificates of origin
  • File control
  • Guarantee control.
  • Customs management software

DO YOU NEED HELP WITH ANY OF THESE SERVICES?

AUDIT AND TRAINING

At Stacor, upon request, we can conduct a diagnostic audit of all the processes that have an impact on:

  • Customs
  • Excise
  • AEO

In order to verify compliance with regulations and to ensure operations are the most efficient and appropriate for each client’s needs.

Our audit enables:

  • Understanding the level of compliance with the requirements established for Customs and Excise management, or AEO authorisation.
  • Detecting deviations and weaknesses through an analysis of operations versus applicable customs regulations.

The process is completed with a report:

  • The report includes all items detected during the diagnostic audit and conclusions and recommendations.

It is submitted during the final meeting.

DANGEROUS GOODS SAFETY ADVISOR

At Stacor we have a team of highly qualified Safety Advisors who can offer the best advice, representation and comprehensive management services to companies engaged in transportation and storage of dangerous goods.

Our advisors for the storage and transport of dangerous goods by road (ADR), railway (RID), sea (IMDG) and air (IATA) provide the following services:

  • Advice and Safety in the transport of dangerous goods
    • ADR
    • RID
    • IMDG
    • IATA
  • Continued advice for your company
  • Drafting and updating of procedures and operations and safety manuals
  • Supervision/verification of compliance with procedures and regulations
  • Drafting of annual reports
  • Intervention in the event of an accident
  • Drafting of accident reports
  • Information notes on new legal developments
  • Notification of appointments
  • Drafting of contracts for assumption of liability
  • Technical visit, review of facilities and preparation of annual Evaluation Technical Report
  • Training courses
  • Drafting of documents and bills of lading
  • Training of staff involved in loading, unloading, handling, transport and storage operations
  • Claims, appeals and legal counsel at an administrative level regarding the transport of dangerous goods
  • Advice for company Safety Advisors.
  • Advice on Technical Standards and Regulations for chemical storage facilities APQ, CLP regulation; ITC; ICG
  • Advice on legislation regarding the transportation of goods by road, LOTT, ROTT, tachograph

We are in a time when markets related to excise and international trade in general are undergoing constant changes, partly due to the various needs of the economic operators involved in the global supply chain. These continuous changes lead to significant modifications of customs and excise regulations.

It is becoming increasingly important for companies engaged in these industries to be able to have adequate advice, which should not only be specialised but also thorough, on all the issues that can affect them.

Our services focus on everything related to Community Customs Law and Excise Regulations, specialising in hydrocarbons, biofuels, gas, alcoholic beverages of all kinds, electricity and tobacco products.

We offer professional intervention and advice for all type of audits, inspections, litigations, arbitrations, negotiations, and disputes resulting from sanctions or settlements between our clients and public administrations, whether national or international.

GO TO

CONTACT

Avd. Drassanes 6-8, 3ª -1ª | Edificio Colon
08001 – Barcelona (Spain)
T +34 937 823 029
info@stacor.eu

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Stacor is a law firm specialising in Excise Tax (Hydrocarbons, Alcohol, Biofuels, Electricity and Tobacco) and Customs Law, that provides advice always focusing on people.

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