Registration

Evolved from a typical medieval tax, excises are probably the most cost-efficient taxes in terms of collection. The state revenue from excise duties amounts to several billions of euros. Nevertheless, only a limited number of operators is subject to the rules laid down in the excise legislation. This because excise duties are only levied on energy products, alcohol and alcoholic drinks, non-alcoholic drinks, coffee and manufactured tobacco. In this module a more detailed focus will be given on the EMCS, e-commerce and the product categories energy products, alcohol and alcoholic products, and non-alcoholic products and coffee.

Target audience

This advanced module can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.

Course information

This module consists of one and a half days of classes on 24 and 25 October 2022:
9.15 a.m. - 12.15 p.m. and 1.45 p.m. - 4.45 p.m.

All classes are taught in English and involve a high degree of interaction. Participants who attend at least 80% of the classes and pass the exam at the end of the advanced module receive a certificate.

All classes are offered online and are recorded as well. Participants can listen to the recordings afterwards in preparation for the exam.

Exam

The exam will take place at the Stadscampus, University of Antwerp.
Foreign participants are offered the opportunity to take the exam from a distance.

Competence level

This advanced module is designed to ensure participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).

Course materials

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

Depending on the COVID-19 regulations we'll organize the course online or physically on the Stadscampus. If the situation allows it, we will resolutely choose to organize the course on campus. We'll inform you beforehand. If the classes continue online, they will be taught via the digital learning platform BlackBoard/Vice. If the classes continue physically, they will take place at the Stadscampus, Prinsstraat 13, 2000 Antwerp. The exam will take place on the Stadscampus, University of Antwerp.

Tuition fees

  • online: EUR 500 and covers registration and study material
  • physically: EUR 600 and covers registration, study material, lunch and catering.

For as long as we don't know if the course will be organized online or on campus, we'll invoice you the fee of an online course. When we decide, after assessing the COVID-19 situation, to organize the course on the Stadscampus, we'll invoice you the outstanding cost of 100 euros later on. 

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 registration is binding and cannot be cancelled. Replacement by a colleague is possible with simple written notification to the organizers.

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 required approvals are requested from the competent authorities (OVB, ITAA, IBJ and IGO). 
  • The training is eligible for the Flemish training leave and training cheques. 
  • Recognition paid educational leave under the PC226 is applicable. 
  • 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.
  • It is required that participants are effectively present. Replacement by a colleague is possible; the organization will be informed in writing in advance. 

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 Dirk Aerts, CCO, Chief Consultancy, C4T nv.

Programme

24 October 2022

EMCS: 9.15 a.m. - 12.15 p.m.

Tom Poelman, Adviseur-Teamchef Algemene Administratie der douane en accijnzen Operaties 1° lijn

The Excise Movement and Control System (EMCS) is a computerised system for monitoring the movement of excise goods under duty suspension in the EU. It is operational since 2011.

It records, in real-time, the movement of alcohol, tobacco and energy products for which excise duties still need to be paid.

More than 100 000 economic operators currently use the system, and it is a crucial tool for information exchange and cooperation between Member States.

The course focuses on the EMCS in full detail. The different functionalities and risk management of the EMCS will be explained. The lecturer will guide you through best practice for companies when using EMCS. He will stress the importance to include internal controls, a systematic follow up of e-ADs and client acceptance rules to reduce the risk of becoming a victim of malicious practices.

E-commerce: 13.45 - 15.05 p.m.

Dirk Aerts, Chief Consultancy Customs4trade N.V.

Setting up a webshop offering alcoholic and non-alcoholic drinks will lead to many questions in respect of excise formalities. During this topic an overview will be presented how to be compliant when selling excise products across borders to private individuals or companies that have no specific excise status. Both the situation from a Belgian webshop selling abroad as a foreign webshop offering excise products to Belgian customers will be treated.

Energy products: 15.05 - 16.45 p.m.

Dirk Aerts, Chief Consultancy Customs4trade N.V.

The excise legislation on energy products is very complex and still contains unclarities leading to a difference in treatment in the EU Member States. Just think of the treatment of additives, losses and possible exemptions.

Focus will be given on the products, the exemptions and particularities in respect of special treatments, supplies and the combination of customs, excise and VAT legislation to store and process mineral oils.

 

25 October 2022

Alcohol: 9.15-11.15 a.m.

Daan De Vlieger, Director Global Trade Advisory Deloitte

Trading in alcohol and alcoholic drinks are two different things. Ethylalcohol is an industrial product often used in industry, laboratories, hospitals and other industry sectors, whereas an alcoholic drink is a consumer product produced and commercialised by breweries, winemakers and wine merchants, and distilleries.

During this course focus will be given on old and new products, possible exemptions as well as the necessary formalities in respect of production, storage, trade and exempted use.

Non-alcoholic drinks: 11.15 a.m. - 12.15 p.m.

Dirk Aerts, Chief Consultancy Customs4trade N.V.

Non-alcoholic drinks and coffee are in Belgium subject to excise duties and the contribution on packaging. Which beverages are envisaged? What are the applicable tariffs and who needs to pay the excises and packaging taxes? Are there any exemptions or reimbursements possible? How to organise a solid compliance? This topic will provide a complete overview of the applicable rules and pitfalls.

Exam

To be determinated.