Expertise

Customs

© Catarina Mantero

In a digitally based global economy, shipment of goods to non-EU countries and vice versa requires operations to be weighed in light of import and export regulations, payable duties, relief regimes and import/ export controls.

In this context, it is of outmost importance to outline the entity, in the supply chain, responsible for customs formalities, conformity rules,  licensing and  payment of import/export duties, among other obligations.

It is possible to structure import and export operations in a way to optimize companies cash flow and defer the payment of import VAT.

In this regard, we may assist with the following:

  • advice on the best way to structure supply chain in connection with Portuguese territory considering different customs regimes;
  • support in the implementation of the reverse-charge mechanism of import VAT, allowing for a better cash flow associated to international trade;
  • support in issuance, association and cancelation of EORI numbers;
  • support in the analysis of customs notifications;
  • opinions regarding the possibility to implement a suspensive customs procedure, relief regime, preferential tariff classification;
  • identification of import/export controls; notably in pharmaceutical products;
  • legal counsel to administrative and dispute resolution claims, in response to the Customs Authorities actions;
  • assistance for non-established companies acting as importers/exporters in Portugal and need for a customs representative.
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