EU

Questions and answers about EU

  • IMPORT ENTRY REQD FOR EU VAT

    QUESTION: A small number of our suppliers in Europe are requesting copies of our import entries as proof that their exports were received in the U.S. They are saying this is required in order to require VAT paid in their country. I would think that the HAWB/HBL/Proof of Export would satisfy that requirement. Anyone else […]

  • EU HS Code as relate to import requirements

    QUESTION: In the U.S., the USHTS code is not only important for rate of duty, but also for FTA and PGA (partner government agency) requirements. Related to PGA’s import requirements, does the EU- or individual member states- use the HS code to trigger requirements?  If yes, is there a place to access these HS codes-to-PGA requirements? […]

  • Temporary exports out of the EU

    QUESTION: I exported something out of Italy to the US. In the US the item was repaired. My export declaration out of the EU had a declared value of the estimated repair value. The US repair is less than the estimated repair amount that I provided on my export declaration. What must I do to […]

  • EU CUSTOMS REGULATIONS

    QUESTION: Can anyone provide information regarding EU origin rules, i.e. a link to customs regulations, etc? Specifically, determining origin on shipments from US to Netherlands. ************* Answers: Non-preferential origin: articles 59 to 63 Union Customs Code (UCC). Preferential origin: articles 64 to 66 UCC Link to the UCC: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952 ************** I find most of what […]

  • European Demo – VAT Issue

    QUESTION: So I believe we have a unique issue that I am needing help from the membership to resolve. We (US company) have entered into a contract manufacturing agreement with a manufacturer in a European country.  Under the agreement, we take ownership of the units immediately at the manufacturer’s facility.  We desire to buy one […]

  • European Demo – VAT Issue

    QUESTION: So I believe we have a unique issue that I am needing help from the membership to resolve. We (US company) have entered into a contract manufacturing agreement with a manufacturer in a European country.  Under the agreement, we take ownership of the units immediately at the manufacturer’s facility.  We desire to buy one […]

  • EU Section 301 duties and drawback

    QUESTION: Are the new Section 301 duties for goods from the EU eligible for drawback? It is not mentioned in the Federal Register notice of 10/9/19 or the CSMS messages. *************** Answers: Section 301 is eligible for drawback. Section 232 is not.

  • EU Exports & VAT

    QUESTION: I am based in the USA. My parent company is located in Switzerland. The Switzerland office purchases goods from 2 suppliers (not related) in Poland. Switzerland than sells the goods to me in the USA and instructs the 2 Poland suppliers to export to the USA (drop shipment). Recently I managed to obtain copies […]

  • RETURNED GOODS TO THE EU

    QUESTION: We imported some product from our UK division. It was later decided that the product was not needed, so we then wanted to move it to our Netherlands division. I know if we returned it to the UK, there would be no import duty for returned goods. Our Netherlands division is saying that if […]

  • Import to Germany as a non-resident IOR with EORI (UK) and VAT (DE) registration

    QUESTION: There are many past requests for clarification on this matter but don’t see the specifics for our current scenario. Hoping the membership can provide some guidance: We are a US only entity but have registered and obtained an EORI# (UK) and a VAT Registration number (DE) upon guidance from our consulting firm. We ship […]

  • EU related and unrelated parties

    QUESTION: Hypothetical scenario – We have a related party DC in France that we sell product to at $10.00. It sells on to French end users. We sell the same product to an unrelated distributor in Germany at $13.00. It sells on to German end users. Would we contravene any customs valuation laws by selling […]

  • Sales to EU related and unrelated parties

    QUESTION: Hypothetical scenario – We have a related party DC in France that we sell product to at $10.00. It sells on to French end users. We sell the same product to an unrelated distributor in Germany at $13.00. It sells on to German end users. Would we contravene any customs valuation laws by selling […]