EU

Questions and answers about EU

  • 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 […]

  • EUR1 blanket certificate

    QUESTION: In the EU, is there such a thing as a blanket EUR1 movement certificate? I know that the U.S. has this type of arrangement for NAFTA qualifying shipments. I’m wondering if the EU has something similar for its preferential goods within an FTA covering a period of time (e.g. 1 year) for all relevant […]

  • UK SUB SANCTION SET-UP PROCESS

    QUESTION: I’m a US company.  I have a subsidiary in the UK. For purposes of this discussion, we’re only worried about being subject to US sanctions. We’re aware that other sanctions, inc. UK, apply. They’re a subsidiary of a US company. ========== Answers: The UK company would need to ensure that they are not engaged […]