Resulting from constantly increasing requirements in the case of international flows of goods and services is an increasing importance of customs issues. These often go beyond straightforward tax-law issues. Due to an increasing volume of statutory provisions, the complexity in this specialist area is also growing. The non-observance of the regulations involves considerable risks and hence it is important to minimise these risks. This has effects on happenings in the company, hence the correct handling of customs matters, and an adapted strategy are essential for the company’s success.
In many companies, besides value-added tax other consumption taxes of importance are also incurred, for example energy and electricity tax, spirits or alcohol tax, excise duty on tobacco and coffee. In this case considerable cost factors are involved. It is not without good reason that the tax volume of energy tax is about 40 billion euros and in the case of electricity tax approximately 7 billion euros. Excise duty is levied by customs. By means of tailor-made advice there is often savings potential there.