To be able to calculate the customs duties to be paid when trading goods, three factors have to be taken into consideration: the value of the goods, the customs tariff to be applied and the origin of the goods. The purpose of this program is to explore these three areas. The module will be supervised by Mr. Diederik Bogaerts - Director, KPMG Tax, Legal & Accountancy – Indirect Tax.
Target audience
This advanced module can be taken by participants who have already passed the basic programme (English and/or Dutch) or can prove that they have obtained an equivalent degree of experience.
Course information
- This module consists of five days of classes.
- The classes will conitue physically.
- All classes are taught in English and involve a high degree of interaction.
- Participation in the exam is only possible after meeting the minimum attendance rate.
- In a physical setting: a minimum individual attendance rate of at least 75% was achieved (force majeure situations included);
- In an online setting: a minimum individual attendance rate of at least 75% was achieved (digital in real time) and a maximum of 25% participation in delayed relays (force majeure situations included)
Exam
The exam will take place on the Stadscampus, University of Antwerp, January 2026.
Foreign participants are offered the opportunity to take the exam online.
Competence level
This advanced module is designed to ensure participants achieve an operational level of competence (Level 2 of the EU Customs Competency Framework: solving problems independently).
Course material
Digital course materials are provided (e.g. PowerPoints, court bundles (legal doctrine, case law)). These digital course materials will be made available through the university’s electronic learning environment.
Location
UAntwerpen
Stadscampus
Prinsstraat 13
2000 Antwerp
Tuition fee
2425 EUR.
The price of this course covers registration, study materials, exam, catering and lunches.
Registration
Electronically only through this webpage.
The registration fee is paid within 30 days of receipt of the debit note to KBC account number BE91 7360 6389 5176 of Nexus, CST-UAntwerp, Venusstraat 23, 2000 Antwerp. Each application/registration is binding and cannot be cancelled.
It is required that participants are effectively present. Replacement by a colleague is possible (for all the sessions); the organization will be informed in writing in advance.
The prices stated are prices exclusive of VAT (Exemption VAT due to article 44 §2 4°), because Nexus/ATA is a non-taxable legal person in the current state of the legislation. The legislator can change this and Nexus/ATA therefore reserves the right to charge this VAT in case the legislator decides to do so.
Nexus is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for Nexus Antwerp’s SME portfolio is DV.O100321.
Recognition
- The training is eligible for the Flemish training leave and training cheques. (ODB-1001025)
- The training is recognised by IBJ for 30 points (continuing education).
- The training is recognised by ITAA.
- Training premium (PC336): after you or your employee(s) have followed a training course, you can apply to Liberform for a training premium. The premium is a financial intervention to employers or companies that pay for the training: more info and application.
- OVB recognition is not applied automatically, but if you followed a course that is not mentioned in the list of recognised courses, or if you met one of the other requirements mentioned in article 54 of the Code of Ethics for Lawyers, you can submit an individual application for recognition as a participant, teacher, speaker or author. If that application is recognised, those points will also be added to the points card.
- Recognition paid educational leave Brussels (in application).
- Recognition paid educational leave under PC226 (in application).
Lecturers
The module is taught by a team of lecturers with relevant expertise from the academic world, the government sector, the private sector and the legal profession. The module will be supervised by Mr. Patricio Diaz Gavier, lawyer, specialized in customs matters.
Programme
Subject to changes
24 November 2025
The revised rules of origin of the Pan-Euro-Mediterranean (PEM) Convention: practical insights
9.15 a.m. - 12.15 p.m.
Sam Van Kerhoven - Attaché FPS Finance / Customs and Excise / Administration Operations CC / Customs 1
The Pan-Euro-Mediterranean or PEM zone is a system of free trade agreements between various Partner Countries in Europe, North Africa and the Middle East that jointly apply common rules of preferential origin by means of one single legal instrument (PEM Convention). After years of negotiations, an agreement was reached in 2019 on a revised text and modernised rules of origin, but it took a great deal of effort to actually bring this Revised PEM Convention into force. Following several years of transitional measures, the moment has finally arrived and these modernised rules will become the sole legal instrument for EU exporters from 2026 onwards.
The Revised PEM Convention hereby sets a new standard for the rules of preferential origin applicable between the EU and its trading partners in the pan-Euro Mediterranean area (which accounts for about 60 % of the EU’s preferential trade).
During this session, we will discuss the key changes from a practical perspective.
Antidumping duties, countervailing duties, OLAF investigations
13.45 p.m. - 16.45 p.m.
Yves Melin - Partner, Cassidy Levy Kent (Europe)
The EU’s trade remedies: Review of the EU’s trade defense measures (anti-dumping, anti-subsidy, safeguards). Presentation of the various concepts (dumping, injury, specific subsidies, etc.), the investigative process, the legal recourses available, and enforcement trends. Review of the more recent rebalancing duties (retaliation duties imposed for the first time against the U.S. in 2018).
25 November 2025
Customs valuation in the Union Customs Code (UCC)
9.15 a.m. - 12.15 p.m. and 13.45 p.m. - 16.45 p.m. (ONLINE SESSION)
Santiago Ibañez Marsilla - Tax Law Professor, Universidad de Valencia Director Jean Monnet Chair "EU Customs law"
This session will offer an analysis of the rules that guide the determination of the value of the goods that is taken as basis for the calculation of the amount of customs duties and also for the calculation of the amount of VAT on imports. These rules, which are set internationally in a WTO’s Agreement and incorporated into EU law by the UCC and UCCIR, provide a complex system of alternative valuation methods. Beyond the exam of the legal intricacies and the difficulties of each of those methods, the session will also provide a general insight into the aim and technical fundamentals of customs valuation rules to confront day-to-day practical problems.
26 November 2025
CJEU milestone cases on customs valuation
9.15 a.m. - 12.15 p.m.
dr. Martijn Schippers - Associate Professor | Programme Coordinator EFS / / Tax Lawyer, EY
This session will explore practical applications of key CJEU decisions on customs valuation. It covers topics such as the dutiability of royalties, assists, and commissions. It also sheds light on two preliminary ruling requests from Spain on the definition sale for export, and addresses the customs valuation treatment of price adjustments, with a focus on recent developments following the delivery of the Tauritus case.
Non-preferential origin: case studies
13.45 p.m. - 16.45 p.m.
Ward Minnaert - Manager KPMG Tax, Legal & Accountancy – Indirect Tax
Non-preferential origin rules are both complex and diverse and gained significant importance in recent times. But how to apply these rules in a correct fashion in order to be compliant? Based upon case studies, the participant shall gain a deeper insight in these rules in order to have a better understanding of possible pitfalls and opportunities.
27 November 2025
Preferential origin: case studies
9.15 a.m. - 12.15 p.m.
Diederik Bogaerts - Manager KPMG Tax, Legal & Accountancy – Indirect Tax
Preferential origin rules are both complex and diverse and gained significant importance in recent times. But how to apply these rules in a correct fashion in order to be compliant? Based upon case studies, the participant shall gain a deeper insight in these rules using the ROSA-tool in order to have a better understanding of possible pitfalls and opportunities.
CJEU milestone cases on origin
13.45 p.m. - 16.45 p.m.
Jurgen Gevers - Attorney-at-law Customs Legal BV
From processing to proof: the Court of Justice defines how rules of (non-) preferential origin apply. Key judgments have drawn clear lines. In this presentation, these will be translated into practical insights.
28 November 2025
CJEU milestone cases on tariff classification
9.15 a.m. - 12.15 p.m.
Leon Kanters - Partner Meijburg & Co Indirect Tax – Customs | Trade | VAT
This session will explore key CJEU decisions on tariff classification and explain why they are important for economic operators.
Tariff classification, BTI and exercises
13.45 p.m. - 15.45 p.m.
Kurt Samaey – Head of Tariff SPF Finance / Customs and Excise / Department Legislation / Tariff Service
Importers need to self-assess the correct tariff classification of goods they import. The rate that must be paid and any related requirements, such as certificates, authorizations etc. depends on this classification. There are two options to obtain this information: Tarbel or the Binding Tariff Information system (BTI). Tarbel is a new intuitive application created by the Tariff Service which offers all necessary information to classify goods. The BTI-system is a system designed to provide traders with legal certainty with regard to the tariff classification of goods. In that way BTI allows traders to better assess the economic viability of a particular transaction prior to undertaking it.
How do classification decisions and rulings come to life?
15.45 p.m. - 16.45 p.m.
Brigitte Vandenbussche - Policy Advisor for Customs and Excise to the Deputy Prime Minister and Minister of Finance and Pensions, responsible for the National Lottery and the Federal Cultural Institutions
In our world international trade is changing fast. New technologies and products are entering the market constantly. How do we classify these new products and justify these decisions? This will be looked at on two levels: European and global. The different operational committees and other project groups will be explained, as well as their purpose, responsibilities and impact on international trade. In the end, the road to a classification decision or ruling will be clear.
January 2026 - Exam
Date will be communicated later.