Page 14 - Port of Hamburg Magazine 03.2019

■ HAMBURG’S MARKETS
14 | Port of Hamburg Magazine | September 2019
INNOVATIONS IN CUSTOMS LAW
Numerous changes are currently occurring in Ger- many and neighbouring markets.
Simply taking customs clearance, since 1 May 2019 (end of the transitional period) all companies in- volved in foreign trade have had to fulfil the new provisions of the Union Customs Code or UCC. These range from the additional sureties that they need to furnish, through new assessment of all li- cences in customs law, to new guidelines for estab- lishing the customs value.
The new customs regime offers companies a host of simplifications in their customs procedures. The basis for this is the status of Authorized Economic Operator AEO C/S. An application for authorization demands a high degree of accountability from management, also self-control and stability on finances. The expecta- tions of AEO-certified companies are reflected in an extremely heavy administrative effort: Authorizations must be checked and updated and constantly main- tained in a ‘Target state’ by means of audits. These tasks are not just time-consuming, but also require highly trained staff.
THE CUSTOMS BOAT “ÖVELGÖNNE” IN THE PORT OF HAMBURG
Combined with national taxation law and national interpretations, the new UCC regulations also lead to many challenges for current business: Po- rath Customs Agents is active here, operating its own customs offices in Poland, Germany and the Netherlands and is also preparing to open an of- fice in the UK. What may be standard in one coun- try may not be feasible at all in another.
CONSEQUENCES OF CHANGED SITUATION
Solely on account of the new regulations, much has changed. Anybody not wishing to invest the time has decided to wholly or partly outsource customs processes. Porath Customs Agents are at present seeing a trend towards utilizing the advantages of outsourcing. Added value – except for immediately apparent alterations in cost structure – is what for- warding and logistics enterprises may truly concen- trate on, through what they can do best – namely logistics processes.
Outsourcing of customs processes guarantees a great deal of benefit operationally: enhanced effi- ciency in clearance, improved and – if desired –
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